W-9

Request for Taxpayer
Identification Number and Certification

Form(Rev. January 2011)
Department of the Treasury
Internal Revenue Service

Give Form to therequester. Do notsend to the IRS.

Print or typeSee Specific Instructions on page 2.

Name (as shown on your income tax return)Business name/disregarded entity name, if different from above
Check appropriate box for federal tax
classification (required):

Individual/sole proprietor

C Corporation

S Corporation

Partnership

Trust/estate
Exempt payee

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) a
Other (see instructions) aAddress (number, street, and apt. or suite no.)Requester’s name and address (optional)

City, state, and ZIP code
List account number(s) here (optional)

Part I

Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on the “Name” line
to avoid backup withholding. For individuals, this is your social security number (SSN). However, for aresident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For otherentities, it is your employer identification number (EIN). If you do not have a number, see How to get a
TIN on page 3.

Social security number

Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose
number to enter.

Employer identification number

Part II–––Certification

Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding, and3. I am a U.S. citizen or other U.S. person (defined below).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding
because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage
interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), andgenerally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See theinstructions on page 4.

Sign
Here

Signature ofU.S. person a

Date aGeneral Instructions
Section references are to the Internal Revenue Code unless otherwise
noted.

Purpose of Form
A person who is required to file an information return with the IRS mustobtain your correct taxpayer identification number (TIN) to report, forexample, income paid to you, real estate transactions, mortgage interest
you paid, acquisition or abandonment of secured property, cancellationof debt, or contributions you made to an IRA.
Use Form W-9 only if you are a U.S. person (including a residentalien), to provide your correct TIN to the person requesting it (therequester) and, when applicable, to:
1. Certify that the TIN you are giving is correct (or you are waiting for anumber to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt
payee. If applicable, you are also certifying that as a U.S. person, yourallocable share of any partnership income from a U.S. trade or businessis not subject to the withholding tax on foreign partners’ share ofeffectively connected income.

Note. If a requester gives you a form other than Form W-9 to request
your TIN, you must use the requester’s form if it is substantially similar
to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you areconsidered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien,• A partnership, corporation, company, or association created ororganized in the United States or under the laws of the United States,• An estate (other than a foreign estate), or• A domestic trust (as defined in Regulations section 301.7701-7).
Special rules for partnerships. Partnerships that conduct a trade orbusiness in the United States are generally required to pay a withholding
tax on any foreign partners’ share of income from such business.
Further, in certain cases where a Form W-9 has not been received, apartnership is required to presume that a partner is a foreign person,and pay the withholding tax. Therefore, if you are a U.S. person that is apartner in a partnership conducting a trade or business in the UnitedStates, provide Form W-9 to the partnership to establish your U.S.
status and avoid withholding on your share of partnership income.

Cat. No. 10231X

Form W-9 (Rev. 1-2011)