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                                                                                                     Exhibit (a)(6)


                              GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                                           NUMBER ON SUBSTITUTE FORM W-9

GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYER.--Social Security numbers have nine 
digits separated by two hyphens, e.g., 000-00-0000.  Employer identification numbers have nine digits separated 
by only one hyphen, e.g., 00-0000000.  The table below will help determine the number to give the payer.

- -----------------------------------------------------------------------------------------------------------------------------
                                                            GIVE THE SOCIAL 
FOR THIS TYPE OF ACCOUNT:                                   SECURITY NUMBER OF
- ------------------------------------------------------------------------------------------------------------------------------
<S>       <C>                                               <C>   
1.       An individual's account                            The individual

2.       Two or more individuals (joint account)            The actual owner of the account or, if combined funds, 
                                                            the first individual on the account (1)

3.       Husband and wife (joint account)                   The actual owner of the account or, if joint funds, 
                                                            either person (1)

4.       Custodian account of a minor (Uniform Gifts to     The minor (2)
          Minors Act)


5.       Adult and minor (joint account)                    The adult or, if the minor is the only contributor, 
                                                            the minor (1)

6.       Account in the name of guardian or committee for   The ward, minor, or incompetent person (3)
          a designated ward, minor, or incompetent person

7.       a. The revocable savings trust account             The grantor-trustee (1)
            (in which grantor is also trustee)

         b. Any "trust" account that is not a legal         The actual owner (1)
            or valid trust under State law

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<TABLE>
<CAPTION>

- --------------------------------------------------------------------------------------------------------------------------------
                                                            GIVE THE EMPLOYER 
FOR THIS TYPE OF ACCOUNT:                                   IDENTIFICATION NUMBER OF
- --------------------------------------------------------------------------------------------------------------------------------

<S>       <C>                                               <C>   
8.       Sole proprietorship account                        The owner (4)

9.       A valid trust, estate, or pension trust            The legal entity (do not furnish the identifying 
                                                            number of the personal representative or trustee 
                                                            unless the legal entity itself is not designated in 
                                                            the account title) (5)

10.      Corporate account                                  The corporation

11.      Religious, charitable, or educational              The organization
         organization account       

12.      Partnership account held in the name of the        The partnership
         business

13.      Association, club, or other tax-exempt             The organization
         organization

14.      A broker or registered nominee                     The broker or nominee

15.      Account with the Department of Agriculture in      The public entity
         the name of a public entity (such as a State 
         or local government, school district, 
         or prison) that receivesagricultural program 
         payments

(1)   List first and circle the name of the person whose number you furnish.


(2)   Circle the minor's name and furnish the minor's social security number.


(3)   Circle the ward's, minor's or incompetent person's name and furnish such person's social security number.

(4)   Show the name of the owner.  You may also enter your business or "doing business as" name.  Furnish the 
      owner's social security number or the employer identification number of the sole proprietorship.

(5)   List first and circle the name of the legal trust, estate or pension trust.

NOTE: If no name is circled when there is more than one name, the number will be considered to be that of the 
      first name listed.

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<PAGE>

            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9

OBTAINING A NUMBER

If you do not have a taxpayer identification number or you do not know your
number, obtain Form SS-5, Application for a Social Security Number Card (for
individuals), or Form SS-4, Application for Employer Identification Number (for
businesses and all other entities), at an office of the Social Security
Administration or the Internal Revenue Service.

To complete Substitute Form W-9, if you do not have a taxpayer identification
number, write "Applied For" in the space for the taxpayer identification number
in Part 1, sign and date the Form, and give it to the requester. Generally, you
will then have 60 days to obtain a taxpayer identification number and furnish it
to the requester. If the requester does not receive your taxpayer identification
number within 60 days, backup withholding, if applicable, will begin and will
continue until you furnish your taxpayer identification number to the requester.

PAYEES EXEMPT FROM BACKUP WITHHOLDING

Payees specifically exempted from backup withholding on ALL payments include the
following:*

o A corporation.

o A financial institution.

o An organization exempt from tax under section 501(a), or an individual
  retirement plan, or a custodial account under section 403(b)(7).
 
o The United States or any agency or instrumentality thereof.

o A State, the District of Columbia, a possession of the United States,
  or any political subdivision or instrumentality thereof.

o A foreign government or a political subdivision, agency or
  instrumentality thereof.

o An international organization or any agency or instrumentality thereof.

o A registered dealer in securities or commodities registered in the 
  United States or a possession of the United States.

o A real estate investment trust.

- -----------                          
*  Unless otherwise noted herein, all references below to section numbers or
   to regulations are references to the Internal Revenue Code and the 
   regulations promulgated thereunder.

<PAGE>

      o A common trust fund operated by a bank under section 584(a).

      o An entity registered at all times during the tax year under the
        Investment Company Act of 1940.

      o A foreign central bank of issue.

      Payments of dividends and patronage dividends not generally subject to
      backup withholding include the following:

      o Payments to nonresident aliens subject to withholding under
        section 1441.

      o Payments to partnerships not engaged in a trade or business in the
        United States and which have at least one nonresident partner.

      o Payments of patronage dividends where the amount received is not paid 
        in money.

      o Payments made by certain foreign organizations.

      o Payments made to a nominee.

      Payments of interest not generally subject to backup withholding include 
      the following:

      o Payments of interest on obligations issued by individuals.  NOTE: You
        may be subject to backup withholding if (i) this interest is $600 or
        more, (ii) the interest is paid in the course of the payer's trade or 
        business and (iii) you have not provided your correct taxpayer
        identification number to the payer.

      o Payments of tax-exempt interest (including exempt-interest dividends
        under section 852).

      o Payments described in section 6049(b)(5) to nonresident aliens.

      o Payments on tax-free covenant bonds under section 1451.

      o Payments made by certain foreign organizations.

      o Payments made to a nominee.

      EXEMPT PAYEES DESCRIBED ABOVE SHOULD FILE A SUBSTITUTE FORM W-9 TO AVOID 
      POSSIBLE ERRONEOUS BACKUP WITHHOLDING. FILE THIS FORM WITH THE PAYER,
      FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE
      OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.
<PAGE>

Certain payments other than interest, dividends, and patronage dividends that
are not subject to information reporting are also not subject to backup
withholding. For details, see the regulations under sections 6041, 6041A(a),
6045, and 6050A.

PRIVACY ACT NOTICE.--Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to IRS. The IRS uses the numbers for identification
purposes and to help verify the accuracy of your tax return. Payers must be
given the numbers whether or not recipients are required to file tax returns.
Payers must generally withhold 31% of taxable interest, dividends, and certain
other payments to a payee who does not furnish a taxpayer identification number
to a payer. Certain penalties may also apply.

PENALTIES

(1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail
to furnish your correct taxpayer identification number to a payer, you are
subject to a penalty of $50 for each such failure unless your failure is due to
reasonable cause and not to willful neglect.

(2) CIVIL PENALTY FOR FALSE STATEMENTS WITH RESPECT TO WITHHOLDING.--If you make
a false statement with no reasonable basis which results in no imposition of
backup withholding, you are subject to a penalty of $500.

(3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION.--If you falsify certifications
or affirmations, you are subject to criminal penalties including fines and/or
imprisonment.

                  FOR ADDITIONAL INFORMATION CONTACT YOUR TAX
                  CONSULTANT OR THE INTERNAL REVENUE SERVICE.


