EXHIBIT (a)(1)(E)

GUIDELINES FOR CERTIFICATION OF TAXPAYER

IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9

GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYOR.

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.

FOR THIS TYPE OF ACCOUNT:		GIVE THE SOCIAL SECURITY NUMBER OF:
1. An individual's account		The individual
2. Two or more individuals		The actual owner of the account or, if combined funds,
(joint account)		any one of the individuals on the account (1)
3. Husband and wife (joint account)		The actual owner of the account or, if joint funds,
		either person(1)
4. Custodian account of a minor		The minor(2)
(Uniform Gift to Minors Act)
5. Adult and minor (joint account)		The adult or, if the minor is the only contributor, the
		minor(1)
6. Account in the name of guardian or		The ward, minor, or incompetent person(3)
committee for a designated ward,
minor, or incompetent person
7.
a. The usual revocable savings trust		The grantor-trustee(1)
account (grantor is also trustee)
b. So-called trust account that is not a		The actual owner(1)
legal or valid trust under State law
8. Sole proprietorship		The owner(4)
9. The valid trust, estate, or pension trust		The legal entity (Do not furnish the trust identifying
		number of the personal representatives or trustee unless
		the legal entity itself is not designated in the account title.)(5)
10. Corporate account		The corporation
11. Religious, charitable or educational		The organization
Account
12. Partnership account		The partnership
13. Association, club, or other tax-exempt		The organization
organization
14. The broker or registered nominee		The broker or nominee
15. 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

(1)	List first and circle the name of the person whose number you furnish. If only one person on the account has a social security number, that person’s number must be listed.
(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.

1

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.

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 local office of the Social Security Administration or the Internal Revenue Service 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 retirement plan.
	·	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 futures commission merchant registered with the Commodity Futures Trading Commission.
	·	A real estate investment trust.
	·	A common trust fund operated by a bank under section 584(a).
	·	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 trust exempt from tax under section 664 or described in section 4947.
	·	An entity registered at all times under the Investment Company Act of 1940.
	·	A foreign central bank of issue.

PAYMENTS EXEMPT FROM BACKUP WITHHOLDING

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.
	·	Section 404(k) payments made by an ESOP.

Payments of interest not generally subject to backup withholding include the following:

	·	Payments of interest on obligations issued by individuals. However, if you pay $600 or more in interest in the course of your trade or business to a payee, you must report the payment. Backup withholding applies to the reportable payment if the payee has not provided a TIN or has provided an incorrect TIN.
	·	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.
	·	Mortgage interest paid to you.

Exempt payees described above should file Form W-9 to avoid possible erroneous backup withholding.

2

FILE THIS FORM WITH THE PAYOR, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” ON THE FACE OF THE FORM, AND RETURN IT TO THE PAYOR. IF THE PAYMENTS ARE INTEREST, DIVIDENDS OR PATRONAGE DIVIDENDS, ALSO SIGN AND DATE THE FORM.

Certain payments that are not subject to information reporting are also not subject to backup withholding. For details, see the regulations under sections 6041, 6041A(a), 6045, and 6050A.

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. Payors must be given the numbers whether or not recipients are required to file tax returns. Payors must generally withhold 25% of taxable interest, dividend and certain other payments to a Payee who does not furnish a Taxpayer Identification Number to a Payor. Certain 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 Payor, 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. Falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

(4) 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.

For additional information, contact your tax consultant or the Internal Revenue Service.

3