
<PAGE>

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

GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER FOR THE PAYEE
(YOU) TO GIVE THE PAYER. Social security numbers have nine digits separated by
two hyphens: i.e., 000-00-0000. Employee 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. All "Section" references are to
the Internal Revenue Code of 1986, as amended. "IRS" is the Internal Revenue
Service.

-------------------------------------     -------------------------------------
<TABLE>
<CAPTION>
                         Give the
For this type of         SOCIAL SECURITY
account:                 number of --
--------------------------------------------
<S>                      <C>
 1. Individual           The individual
 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. Custodian account of The minor (2)
    a minor (Uniform
    Gift to Minors Act)
 4.a.The usual revocable The grantor-trustee
      savings trust      (1)
      account (grantor
      is also trustee)
b.So-called trust        The actual owner
      account that is    (1)
      not a legal or
      valid trust under
      state law
 5. Sole proprietorship  The owner (3)
</TABLE>
<TABLE>
<CAPTION>
                         Give the EMPLOYER
For this type of         IDENTIFICATION
account:                 number of --

<S>                      <C>
 6. Sole proprietorship  The owner (3)
 7. A valid trust,       The legal entity
    estate, or pension   (4)
    trust
 8. Corporate            The corporation
 9. Association, club,   The organization
    religious,
    charitable,
    educational, or
    other tax-exempt
    organization account
10. Partnership          The partnership
11. A broker or          The broker or
    registered nominee   nominee
12. 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. If
    only one person on a joint account has a social security number, that
    person's number must be furnished.
(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 your employer identification number (if you have one).
(4) List first and circle the name of the legal trust, estate, or pension
    trust. (Do not furnish the taxpayer identification 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 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 OF 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 Card, at the local
Social Security Administration office, or Form SS-4, Application for Employer
Identification Number, by calling 1 (800) TAX-FORM, and apply for a number.

PAYEES EXEMPT FROM BACKUP WITHHOLDING

Payees specifically exempted from withholding include:

 . An organization exempt from tax under Section 501(a), an individual
   retirement account (IRA) or a custodial account under Section 403(b)(7), if
   the account satisfies the requirements of Section 401(f)(2).
 . The United States, or a political subdivision or wholly-owned agency or
   instrumentality of any one or more of the foregoing.
 . An international organization or any agency or instrumentality thereof.
 . A foreign government and any political subdivision, agency or
   instrumentality thereof.

Payees that may be exempt from backup withholding include:

 . A corporation.
 . A financial institution.
 . A dealer in securities or commodities required to register in the United
   States, the District of Columbia, or a possession of the United States.
 . A real estate investment trust.
 . A common trust fund operated by a bank under Section 584(a).
 . An entity registered at all times during the tax year under the Investment
   Company Act of 1940.
 . A middleman known in the investment community as a nominee or who is listed
   in the most recent publication of the American Society of Corporate
   Secretaries, Inc. Nominee List.
 . A futures commission merchant registered with the Commodity Futures Trading
   Commission.
 . A foreign central bank of issue.

Payments of dividends and patronage dividends generally exempt from backup
withholding include:

 . 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 alien partner. Payments of
   patronage dividends not paid in money. Payments made by certain foreign
   organizations. Section 404(k) payments made by an ESOP.
Payments of interest generally exempt from backup withholding include:

 . Payments of interest on obligations issued by individuals. Note: You may be
   subject to backup withholding if this interest is $600 or more 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).
 . 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 to you.
 . Certain payments, other than payments of interest, dividends, and patronage
   dividends, that are exempt from information reporting are also exempt from
   backup withholding. For details, see the regulations under Sections 6041,
   6041A, 6042, 6044, 6045, 6049, 6050A and 6050N.

Exempt payees described above must file Form W-9 or a substitute Form W-9 to
avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER,
FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" IN PART 3 OF THE
FORM, AND RETURN IT TO THE PAYER. IF THE PAYMENTS ARE OF INTEREST, DIVIDENDS,
OR PATRONAGE DIVIDENDS, ALSO SIGN AND DATE THE FORM.

PRIVACY ACT NOTICE--Section 6109 requires you to provide your correct taxpayer
identification number to payers, who must report the payments to the IRS. The
IRS uses the number for identification purposes and may also provide this
information to various government agencies for tax enforcement or litigation
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 the payee who does not
furnish a taxpayer identification number to payer. Certain penalties may also
apply.

PENALTIES

(1) FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER. If you fail to furnish
your 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 that results in no backup
withholding, you are subject to a $500 penalty.

(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.
