
<PAGE>
 
        GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER
                            ON SUBSTITUTE FORM W-9
 
SECTION REFERENCES ARE TO THE INTERNAL REVENUE CODE
 
  Purpose of Form. -- A person who is required to file an information return
with the Internal Revenue Service ("IRS") must obtain your correct taxpayer
identification number ("TIN") to report income paid to you, real estate
transactions, mortgage interest you paid, the acquisition or abandonment of
secured property, or contributions you made to an IRA. Use Form W-9 to furnish
your correct TIN to the requester (the person asking you to furnish your TIN)
and, when applicable, (1) to certify that the TIN you are furnishing is
correct (or that you are waiting for a number to be issued), (2) to certify
that you are not subject to backup withholding, and (3) to claim exemption
from backup withholding if you are an exempt payee. Furnishing your correct
TIN and making the appropriate certifications will prevent certain payments
from being subject to backup withholding.
 
  Note: If a requester gives you a form other than W-9 to request your TIN,
you must use the requester's form.
 
  How To Obtain a TIN. -- If you do not have a TIN, apply for one immediately.
To apply, get Form SS-5, Application for a Social Security Card (for
individuals), from your local office of the Social Security Administration, or
Form SS-4, Application for Employer Identification Number (for businesses and
all other entities), from your local IRS office.
 
  To complete Form W-9 if you do not have a TIN, write "Applied for" in the
space for the TIN in Part I, sign and date the form, and give it to the
requester. Generally, you will then have 60 days to obtain a TIN and furnish
it to the requester. If the requester does not receive your TIN within 60
days, backup withholding, if applicable, will begin and continue until you
furnish your TIN to the requester. For reportable interest or dividend
payments, the payor must exercise one of the following options concerning
backup withholding during this 60-day period. Under option (1), a payor must
backup withhold on any withdrawals you make from your account after 7 business
days after the requester receives this form back from you. Under option (2),
the payor must backup withhold on any reportable interest or dividend payments
made to your account, regardless of whether you make any withdrawals. The
backup withholding under option (2) must begin no later than 7 business days
after the requester receives this form back. Under option (2), the payor is
required to refund the amounts withheld if your certified TIN is received
within the 60-day period and you were not subject to backup withholding during
that period.
 
  Note: Writing "Applied for" on the form means that you have already applied
for a TIN or that you intend to apply for one in the near future.
 
  As soon as you receive your TIN, complete another Form W-9, include your
TIN, sign and date the form, and give it to the requester.
 
  What Is Backup Withholding? -- persons making certain payments to you after
1992 are required to withhold and pay to the IRS 31% of such payments under
certain conditions. This is called "backup withholding." Payments that could
be subject to backup withholding include interest, dividends, broker and
barter exchange transactions, rents, royalties, nonemployee compensation, and
certain payments from fishing boat operators, but do not include real estate
transactions.
 
  If you give the requester your correct TIN, make the appropriate
certifications, and report all your taxable interest and dividends on your tax
return, your payments will not be subject to backup withholding. Payments you
receive will be subject to backup withholding if:
 
    1. You do not furnish your TIN to the requester, or
 
    2. The IRS notifies the requester that you furnished an incorrect TIN, or
 
    3. You are notified by the IRS that you are subject to backup withholding
  because you failed to report all your interest and dividends on your tax
  return (for reportable interest and dividends only), or
 
    4. You do not certify to the requester that you are not subject to backup
  withholding under 3 above (for reportable interest and dividend accounts
  opened after 1983 only), or
 
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    5. You do not certify your TIN. This applies only to reportable interest,
  dividend, broker, or barter exchange accounts opened after 1983, or broker
  accounts considered inactive in 1983.
 
  Except as explained in 5 above, other reportable payments are subject to
backup withholding only if 1 or 2 above applies. Certain payees and payments
are exempt from backup withholding and information reporting. See Payees and
Payments Exempt From Backup Withholding, below, and Exempt Payees and Payments
under Specific Instructions, below, if you are an exempt payee.
 
  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 as listed in 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), 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 dividend and patronage dividends generally not 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 United
    States and that have at least one nonresident partner.
 
  . Payments of patronage dividends not paid in money.
 
  . Payments made by certain foreign organizations.
 
  Payments of interest generally not subject to backup withholding include the
following:
 
  . Payments of interest on obligations issued by individuals.
 
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<PAGE>
 
  Note: You may be subject to backup withholding if this interest is $600 or
more and is paid in the course of the payor's trade or business and you have
not provided your correct TIN to the payor.
 
  . Payments of tax-exempt interest (including exempt-interest dividends
    under section 852).
 
  . Payments described in section 6049(b)(5) to nonresident aliens.
 
  . Payments on tax-free covenant bonds under section 1451.
 
  . Payments made by certain foreign organizations.
 
  . Mortgage interest paid by you.
 
  Payments that are not subject to information reporting are also not subject
to backup withholding. For details, see sections 6041, 6041A(a), 6042, 6044,
6045, 6049, 6050A, and 6050N, and the regulations under those sections.
 
PENALTIES
 
  Failure To Furnish TIN. -- If you fail to furnish your correct TIN to a
requester, 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.
 
  Civil Penalty for False Information With Respect to Withholding. -- If you
make a false statement with no reasonable basis that results in no backup
withholding, you are subject to a $500 penalty.
 
  Criminal Penalty for Falsifying Information. -- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
 
  Misuse of TINs. -- If the requester discloses or uses TINs in violation of
Federal law, the requester may be subject to civil and criminal penalties.
 
SPECIFIC INSTRUCTIONS
 
  Name: -- If you are an individual, you must generally provide the name shown
on your social security card. However, if you have changed your last name, for
instance, due to marriage, without informing the Social Security
Administration of the name change, please enter your first name, the last name
shown on your social security card, and your new last name.
 
  If you are a sole proprietor, you must furnish your individual name and
either your SSN or EIN. You may also enter your business name or "doing
business as" name on the business name line. Enter your name(s) as shown on
your social security card and/or as it was used to apply for your EIN on Form
SS-4.
 
SIGNING THE CERTIFICATION
 
  1. Interest, Dividend, and Barter Exchange Accounts Opened Before 1984 and
Broker Accounts Considered Active During 1983. You are required to furnish
your correct TIN, but you are not required to sign the certification.
 
  2. Interest, Dividend, Broker, and Barter Exchange Accounts Opened After
1983 and Broker Accounts Considered Inactive During 1983. You must sign the
certification or backup withholding will apply. If you are subject to backup
withholding and you are merely providing your correct TIN to the requester,
you must cross out item 2 in the certification before signing the form.
 
  3. Real Estate Transactions. You must sign the certification. You may cross
out item 2 of the certification.
 
  4. Other Payments. You are required to furnish your correct TIN, but you are
not required to sign the certification unless you have been notified of an
incorrect TIN. Other payments include payments made in the course of the
requester's trade or business for rents, royalties, goods (other than bills
for merchandise), medical and health care services, payments to a nonemployee
for services (including attorney and accounting fees), and payments to certain
fishing boat crew members.
 
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  5. Mortgage Interest Paid by You, Acquisition or Abandonment of Secured
Property, or IRA Contributions. You are required to furnish your correct TIN,
but you are not required to sign the certification.
 
  6. Exempt Payees and Payments. If you are exempt from backup withholding,
you should complete this form to avoid possible erroneous backup withholding.
Enter your correct TIN in Part I, write "EXEMPT" in the block in Part II, and
sign and date the form. If you are a nonresident alien or foreign entity not
subject to backup withholding, give the requester a complete Form W-8,
Certificate of Foreign Status.
 
  7. TIN "Applied for." Follow the instructions under How To Obtain a TIN, on
page 1, and sign and date this form.
 
  Signature: -- For a joint account, only the person whose TIN is shown in
Part I should sign.
 
  Privacy Act Notice: -- Section 6109 requires you to furnish your correct TIN
to persons who must file information returns with the IRS to report interest,
dividends, and certain other income paid to you, mortgage interest you paid,
the acquisition or abandonment of secured property, or contributions you made
to an IRA. The IRS uses the numbers for identification purposes and to help
verify the accuracy of your tax return. You must provide your TIN whether or
not you are required to file a tax return. Payors must generally withhold 31%
of taxable interest, dividends, and certain other payments to a payee who does
not furnish a TIN to a payor. Certain penalties may also apply.
 
WHAT NAME AND NUMBER TO GIVE THE REQUESTER
 
<TABLE>
<CAPTION>
--------------------------------------------------------------------------------
FOR THIS TYPE OF ACCOUNT:                        GIVE NAME AND SSN OF:
--------------------------------------------------------------------------------
<S>                                              <C>
1.   Individual                                  The individual
 
2.   Two or more individuals (joint              The actual owner of the
     account)                                    account or, if combined
                                                 funds, the first individual on
                                                 the account (1)
 
3.   Custodian account of a minor                The minor (2)
     (Uniform Gift to Minors Act)
 
4.a. The usual revocable savings trust           The grantor-trustee (1)
     (grantor is also trustee)
 
  b. So-called trust account that is not a       The actual owner (1)
     legal or valid trust under state law
 
5.   Sole proprietorship                         The owner (3)
--------------------------------------------------------------------------------
 
 
<CAPTION>
--------------------------------------------------------------------------------
FOR THIS TYPE OF ACCOUNT:                        GIVE NAME AND EIN OF:
--------------------------------------------------------------------------------
<S>                                              <C>
6.   Sole proprietorship                         The owner (3)
 
7.   A valid trust, estate, or pension trust     Legal entity (4)
 
8.   Corporate                                   The corporation
 
9.   Association, club, religious,               The organization
     charitable, educational, or other tax-
     exempt organization
 
10.  Partnership                                 The partnership
 
11.  A broker or registered nominee              The broker or nominee
 
12.  Account with the Department of              The public entity
     Agriculture in the name of a public
     entity (such as a state or local
     government, school district or
     prison) that receives agriculture
     program payments
--------------------------------------------------------------------------------
</TABLE>
 
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(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 SSN.
(3) Show your individual name. You may also enter your business name. You may
    use your SSN or EIN.
(4) List first and circle the name of the legal trust, estate, or pension
    trust. (Do not furnish the TIN of the personal representative or trustee
    unless the legal entity itself is not designated in the account title).
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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