
<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
FOR THIS TYPE OF ACCOUNT:          SOCIAL SECURITY
                                   NUMBER OF--
---------------------------------------------------- 
<S>                                <C>
1. An individual's account         The individual
2. Two or more individuals         The actual owner
   (joint account)                 of the account
                                   or, if combined
                                   funds, the first
                                   individual on the
                                   account(1)
3. Husband and wife (joint         The actual owner
   account)                        of the account
                                   or, if
                                   joint funds,
                                   either person(1)
4. Custodian account of a          The minor(2)
   minor (Uniform Gift to      
   Minors Act)                 
5. Adult and minor (joint          The adult or, if
   account)                        the minor is the
                                   only contributor,
                                   the minor(1)
6. Account in the name of          The ward, minor
   guardian or committee for a     or incompetent
   designated ward, minor or       person(3)
   incompetent person          
7. a. The usual revocable          The grantor-
      savings trust account        trustee(1)
      (grantor is also       
      trustee)               
b. So-called trust account         The actual
   that is not a legal or          owner(1)
   valid trust under State   
   law                       
8. Sole proprietorship             The owner(4)
   account                   
---------------------------------------------------- 
</TABLE>
<TABLE>
<CAPTION>
---------------------------------------------------- 
                                    GIVE THE EMPLOYER
FOR THIS TYPE OF ACCOUNT:           IDENTIFICATION
                                    NUMBER OF --
---------------------------------------------------- 
<S>                                 <C>
 9. A valid trust, estate or        The legal entity
    pension trust                   (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        The organization
    educational organization  
    account                   
12. Partnership account held        The partnership
    in the name of the business
13. Association, club or            The organization
    other tax-exempt          
    organization              
14. A broker or registered          The broker or
    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 the name of the owner.
(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 don't have a taxpayer identification number or you don't know your
number, obtain Form SS-5, Application for a Social Security Number Card, or
Form SS-4, Application for Employer Identification Number, at the office of
the Social Security Administration or the Internal Revenue Service (the "IRS")
and apply for a number.
 
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include
the following:
  . A corporation.
  . A financial institution.
  . An organization exempt from tax under section 501(a) or an individual re-
    tirement plan or a custodial account under Section 403(b)(7).
  . The United States or any agency or instrumentality thereof.
  . A State, the District of Columbia, a possession of the United States, or
    any subdivision or instrumentality thereof.
  . A foreign government, a political subdivision of a foreign government or
    any agency or instrumentality thereof.
  . An international organization or any agency or instrumentality thereof.
  . A registered dealer in securities or commodities registered in the U.S. or
    a possession of the U.S.
  . A real estate investment trust.
  . A common trust fund operated by a bank under section 584(a).
  . An exempt charitable remainder trust under Section 664 or a non-exempt
    trust described in section 4947(a)(1).
  . An entity registered at all times under the Investment Company Act of
    1940.
  . A foreign central bank of issue.
 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.
  . 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 pro-
    vided your correct taxpayer identification number to the payer.
  . Payments of tax-exempt interest (including exempt-interest dividends under
    section 852).
  . Payments described in section 6049(b)(5) to non-resident aliens.
  . Payments on tax-free covenant bonds under section 1451.
  . Payments made by certain foreign organizations.
  . Payments made to a nominee.
Exempt payees described above should file 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, AND RETURN IT
TO THE PAYER. IF THE PAYMENTS ARE INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS,
ALSO SIGN AND DATE THE FORM.
 Certain payments other than interest, dividends, and patronage dividends that
are not subject to information reporting are also not subject to backup with-
holding. For details, see the regulations under 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, inter-
est or other payments to give taxpayer identification numbers to payers who
must report the payments to the IRS. The IRS uses the numbers for identifica-
tion purposes. Payers must be given the numbers whether or not recipients are
required to file tax returns. Beginning January 1, 1993, 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. Cer-
tain penalties may also apply.
 
PENALTIES
(1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you
fail to furnish your taxpayer identification number to a payer, you are sub-
ject to a penalty of $50 for each such failure unless your failure is due to
reasonable cause and not to willful neglect.
(2) FAILURE TO REPORT CERTAIN DIVIDEND AND INTEREST PAYMENTS.--If you fail to
include any portion of an includible payment for interest, dividends, or pat-
ronage dividends in gross income, such failure will be treated as being due to
negligence and will be subject to a penalty of 5% on any portion of an
underpayment attributable to that failure, unless there is clear and convinc-
ing evidence to the contrary.
(3) 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.
(4) CRIMINAL PENALTY FOR FALSIFYING INFORMATION.--Falsifying certifications or
affirmations may subject you to criminal penalties including fines and/or im-
prisonment.
FOR ADDITIONAL INFORMATION, CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVE-
NUE SERVICE
