
<PAGE>   1

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

GUIDELINES FOR DETERMINING THE PROPER NAME AND 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 name and
number to give the payer.

<TABLE>
<S>  <C>                                 <C>
- ------------------------------------------------------------
                                         GIVE THE NAME AND
FOR THIS TYPE OF ACCOUNT:                SOCIAL SECURITY
                                         NUMBER OF--
- ------------------------------------------------------------
 1.  An individual account               The individual
 2.  Two or more individuals (joint      The actual owner of
     account)                            the account or, if
                                         combined funds, any
                                         one of the
                                         individuals(1)
 3.  Custodian account of a minor        The minor(2)
     (Uniform Gift to Minors Act)
 4.  a. The usual revocable savings      The grantor-
        trust account (grantor is also   trustee(1)
        trustee)
- ------------------------------------------------------------
- ------------------------------------------------------------
FOR THIS TYPE OF ACCOUNT:                GIVE THE NAME AND
                                         EMPLOYER
                                         IDENTIFICATION
                                         NUMBER OF--
- ------------------------------------------------------------

     b. So-called trust account that is  The actual owner(1)
        not a legal or valid trust
        under State law
 5.  Sole proprietorship account         The owner(3)
 6.  A valid trust, estate or pension    The legal entity(4)
     trust
 7.  Corporate account                   The corporation
 8.  Association, club, religious,       The organization
     charitable, educational or other
     tax-exempt organization account
 9.  Partnership                         The partnership
10.  A broker or registered nominee      The broker or
                                         Nominee
11.  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
     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) You must show your individual name, but you may also enter your business or
    "doing business as" name. You may use either your Social Security Number or
    Employer Identification Number.
(4) List first and circle the name of the legal trust, estate, or 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.)

NOTE: If no name is circled when more than one name is listed, the number will
      be considered to be that of the first name listed.
<PAGE>   2

            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 (for
individuals), Form W-7, Applicantion for an ITIN (for individuals who are not
eligible to obtain an SSN but who must furnish a TIN), 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 and apply for a number.

PAYEES EXEMPT FROM BACKUP WITHHOLDING

The following is a list of payees specifically exempted from backup withholding
depending upon the type of payment (see below):

  (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), if the account satisfies the
       requirements of section 401(f)(2).
  (3)  The United States or any agency or instrumentality thereof.
  (4)  A State, the District of Columbia, a possession of the United States, or
       any subdivision or instrumentality thereof.
  (5)  A foreign government, a political subdivision of a foreign government, or
       any agency or instrumentality thereof.
  (6)  An international organization or any agency or instrumentality thereof.
  (7)  A foreign central bank of issue.
  (8)  A dealer in securities or commodities required to register in the United
       States, the District of Columbia, 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.
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.

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" IN PART II OF THE FORM, AND RETURN IT TO
THE PAYER. If you are a nonresident alien or a foreign entity not subject to
backup withholding, give the payer a completed Form W-8BEN Certificate of
Foreign Status of Beneficial owner for United States Tax Withholding.

PRIVACY ACT NOTICE.--Section 6109 requires most recipients of dividend,
interest, or other payments to give taxpayer identification numbers of 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
percent 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 also apply.

PENALTIES

(1) 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.
