
<PAGE>
            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: i.e.
000-00-0000. Employer identification numbers have nine digits separated by only
one hyphen: i.e. 00-0000000. The table below will help determine the number to
give the payer.
<TABLE>
<CAPTION>
-----------------------------------------------------
                                 GIVE THE
                                 TAXPAYER
                                 IDENTIFICATION
FOR THIS TYPE OF ACCOUNT:        NUMBER OF--
-----------------------------------------------------
<S>        <C>                   <C>
1.         An individual's       The individual
           account
 
2.         Two or more           The actual owner of
           individuals (joint    the account or, if
           account)              combined funds, the
                                 first individual on
                                 the account(1)
 
3.         Husband and wife      The actual owner of
           (joint account)       the account or, if
                                 joint funds, either
                                 person (1)
 
4.         Custodian account of  The minor(2)
           a minor (Uniform
           Gift to Minors Act)
 
5.         Adult and minor       The adult or, if the
           (joint account)       minor is the only
                                 contributor, the
                                 minor(1)
 
6.         Account in the name   The ward, minor, or
           of guardian or        incompetent
           committee for a       person(3)
           designated ward,
           minor, or
           incompetent person
 
7.         a. The usual          The grantor-
             revocable savings   trustee(1)
             trust account
             (grantor is also
             trustee)
 
           b. So-called trust    The actual owner(1)
             account that is
             not a legal or
             valid trust under
             state law
 
8.         Sole proprietorship   The owner(4)
           account
-----------------------------------------------------
 
<CAPTION>
                                 GIVE THE
                                 TAXPAYER
                                 IDENTIFICATION
FOR THIS TYPE OF ACCOUNT:        NUMBER OF--
<S>        <C>                   <C>
-----------------------------------------------------
9.         A valid trust,        The legal entity (Do
           estate, or pension    not furnish the
           trust                 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,            The organization
           charitable, or
           educational
           organization account
 
12.        Partnership account   The partnership
           held in the name of
           the business
 
13.        Association, club,    The organization
           or other tax-exempt
           organization
 
14.        A broker or           The broker or
           registered nominee    nominee
 
15.        Account with the      The public entity
           Department of
           Agriculture in the
           name of a public
           entity (such as a
           State or local
           government, school
           district, or prison)
           that receives
           agricultural program
           payments
</TABLE>
 
---------------------------------------------
---------------------------------------------
 
(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 your individual name. You may also enter your business name. You may
    use either your social security number or your employer identification
    number.
 
(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.
<PAGE>
            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9
 
                                     PAGE 2
 
OBTAINING A NUMBER
 
    If you do not have a taxpayer identification number or you don't 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 the local office of the Social Security
Administration or the Internal Revenue Service (the "IRS") and apply for a
number.
 
PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING
 
    The following is a list of payees exempt from backup withholding and for
which no information reporting is required. For interest and dividends, all
listed payees are exempt except item (9). For broker transactions, payees listed
in items (1) through (13) and a person registered under the Investment Advisers
Act of 1940 who regularly acts as a broker are exempt. Payments subject to
reporting under sections 6041 and 6041A are generally exempt from backup
withholding only if made to payees described in items (1) through (7), except a
corporation that provides medical and health care services or bills and collects
payments for such services is not exempt from backup withholding or information
reporting. Only payees described in items (2) through (6) are exempt from backup
withholding for barter exchange transactions, patronage dividends, and payments
by certain fishing boat operators.
 
(1) A corporation.
 
(2) An organization exempt from tax under section 501(a), or an IRA, or a
    custodial account under section 403(b)(7).
 
(3) The United States or any of its agencies or instrumentalities.
 
(4) A state, the District of Columbia, a possession of the United States, or any
    of their political subdivisions or instrumentalities.
 
(5) A foreign government or any of its political subdivisions, agencies or
    instrumentalities.
 
(6) An international organization or any of its agencies or instrumentalities.
 
(7) A foreign central bank of issue.
 
(8) A dealer in securities or commodities required to register in the United
    States or a possession of the United States.
 
(9) A futures commission merchant registered with the Commodity Futures Trading
    Commission.
 
(10) A real estate investment trust.
 
(11) An entity registered at all times during the tax year under the Investment
    Company Act of 1940.
 
(12) A common trust fund operated by a bank under section 584(a).
 
(13) A financial institution.
 
(14) A middleman known in the investment community as a nominee or listed in the
    most recent publication of the American Society of Corporate Secretaries,
    Inc., Nominee List.
 
(15) A trust exempt from tax under section 664 or described in section 4947.
 
    Payments of dividends and patronage dividends not generally subject to
backup withholding include the following:
 
    - Payments to nonresident aliens subject to withholding under section 1441
      of the Code.
 
    - Payments to partnerships not engaged in a trade or business in the U.S.
      and which have at least one nonresident partner.
 
    - Payments of patronage dividends where the amount received is not paid in
      money.
 
    - Payments made by certain foreign organizations.
 
    - Payments made to a nominee.
 
    Payments of interest not generally subject to backup withholding include the
following:
 
    - Payments of interest on obligations issued by individuals. Note: You may
      be subject to backup withholding if this interest is $600 or more and is
      paid in the course of the payer's trade or business and you have not
      provided your correct taxpayer identification number to the payer.
 
    - Payments of tax-exempt interest (including exempt-interest dividends under
      section 852 of the Code).
 
    - Payments described in section 6049(b)(5) of the Code to non-resident
      aliens.
 
    - Payments on tax-free covenant bonds under section 1451 of the Code.
 
    - Payments made by certain foreign organizations.
 
    - Payments of mortgage interest to you.
 
    - Payments made to an appropriate nominee.
 
Exempt payees described above should file 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. IF YOU ARE A NON-RESIDENT ALIEN OR A
FOREIGN ENTITY NOT SUBJECT TO BACKUP WITHHOLDING, FILE WITH PAYER A COMPLETED
INTERNAL REVENUE FORM W-8 (CERTIFICATE OF FOREIGN STATUS).
 
    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 Sections 6041, 6041A(a), 6045, and 6050A and 6050N
of the Code and the regulations promulgated thereunder.
 
PRIVACY ACT NOTICE.--Section 6109 requires most recipients of dividend,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to the IRS. The IRS uses the numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Payers must generally withhold 31%
of taxable interest, dividend, and certain other payments to a payee who does
not furnish a taxpayer identification number to a payer. Certain penalties may
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 INFORMATION 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.--Willfully falsifying
    certifications or affirmations may subject you to criminal penalties
    including fines and/or imprisonment.
 
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.
