Exhibit 99.1
   LETTER OF
    TRANSMITTALElan Finance public limited
    company and Elan Finance Corp.
    Offer to Exchange
    up to
    $200,000,000 Aggregate Principal Amount of their outstanding
    8.75% Senior Notes due 2016 (CUSIP Nos. 284138AL8 and
    G29543AF5)
    Fully and Unconditionally Guaranteed by
    Elan Corporation, plc and certain of its subsidiaries
    for up to
    $200,000,000 Aggregate Principal Amount of their 8.75% Senior
    Notes due 2016
    Fully and Unconditionally Guaranteed by
    Elan Corporation, plc and certain of its subsidiaries
    and
    Registered Under the Securities Act of 1933, as
    amended.
      THE EXCHANGE OFFER AND
    WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK CITY
    TIME,
    ON          ,
    2011 (EXPIRATION DATE), UNLESS THE OFFER IS
    EXTENDED. TENDERS MAY BE WITHDRAWN PRIOR TO 5:00 P.M.,
    NEW YORK CITY TIME, ON THE EXPIRATION DATE.
    The Bank
    of New York Mellon
  By Mail, Hand Delivery or Overnight Courier:

By Facsimile Transmissions:Bank of New York Mellon Corporation
    Corporate Trust  Reorganization Unit
    480 Washington Boulevard  27th Floor
    Jersey City, New Jersey 07310
    Attention: Mrs. Carolle Montreuil

(Eligible Institutions Only)
    (212) 298-1915   For Information, Call:
    (212) 815-5920
      DELIVERY OF THIS LETTER OF TRANSMITTAL TO AN ADDRESS OTHER
    THAN AS SET FORTH ABOVE OR TRANSMISSION OF THIS LETTER OF
    TRANSMITTAL VIA FACSIMILE TO A NUMBER OTHER THAN AS SET FORTH
    ABOVE WILL NOT CONSTITUTE A VALID DELIVERY.
  THE INSTRUCTIONS CONTAINED HEREIN SHOULD BE READ
    CAREFULLY BEFORE THIS LETTER OF TRANSMITTAL IS COMPLETED.




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Accordingly, eligible Holders who tender their
    Outstanding Notes through DTCs ATOP procedures will be
    bound by, but need not complete, this Letter of Transmittal.
    DELIVERY OF DOCUMENTS TO THE BOOK-ENTRY TRANSFER FACILITY
    DOES NOT CONSTITUTE DELIVERY TO THE EXCHANGE AGENT.
  NOTE:
    SIGNATURES MUST BE PROVIDED BELOW
    PLEASE READ THE ACCOMPANYING
    INSTRUCTIONS CAREFULLY
   DESCRIPTION OF OUTSTANDING
    NOTESIf blank, please print name and address


Outstanding Notesof registered Holder(s)


(Attach additional list if necessary)Principal AmountAggregate


of OutstandingPrincipal Amount


NotesCertificate


of Outstanding


Tendered (if lessNumber(s)*


Notes


than all)**Total:*  Need not be completed by book-entry Holders.** Outstanding Notes may be tendered in whole or in part in
    minimum denominations of $100,000 and integral multiples of
    $1,000 in excess thereof. All Outstanding Notes held shall be
    deemed tendered unless a lesser number is specified in this
    column. See Instruction 4.  2




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##### 



(BOXES
    BELOW TO BE CHECKED BY ELIGIBLE INSTITUTIONS ONLY)
   o
    CHECK HERE IF TENDERED OUTSTANDING NOTES ARE BEING DELIVERED
    BY BOOK-ENTRY TRANSFER MADE TO THE ACCOUNT MAINTAINED BY THE
    EXCHANGE AGENT WITH DTC AND COMPLETE THE FOLLOWING:   Name of Tendering Institution   DTC Account Number   Transaction Code Number   o
    CHECK HERE AND ENCLOSE A PHOTOCOPY OF THE NOTICE OF
    GUARANTEED DELIVERY IF TENDERED OUTSTANDING NOTES ARE BEING
    DELIVERED PURSUANT TO A NOTICE OF GUARANTEED DELIVERY PREVIOUSLY
    SENT TO THE EXCHANGE AGENT AND COMPLETE THE FOLLOWING (SEE
    INSTRUCTION 1):   Name(s) of Registered Holder(s)   Window Ticket Number (if any)   Date of Execution of Notice of Guaranteed Delivery   Name of Institution which Guaranteed Delivery      Name of Tendering Institution   DTC Account Number   Transaction Code Number   o
    CHECK HERE IF TENDERED BY BOOK-ENTRY TRANSFER AND
    NON-EXCHANGED OUTSTANDING NOTES ARE TO BE RETURNED BY CREDITING
    THE DTC ACCOUNT NUMBER SET FORTH ABOVE.o
    CHECK HERE IF YOU ARE A BROKER-DEALER AND WISH TO RECEIVE 10
    ADDITIONAL COPIES OF THE PROSPECTUS AND 10 COPIES OF ANY
    AMENDMENTS OR SUPPLEMENTS THERETO.  Name:  Address: 3




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4




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5




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180-day
       6




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##### 



IMPORTANT
  HOLDERS:
    SIGN HERE
 (Please
    Complete Internal Revenue Service
    Form W-9
    herein or An Applicable Internal Revenue Service
    Form W-8)
  Signature(s)
    of Holders(s)
  
    Name(s): (Please Print)
  Capacity (full title):  Address: (Include Zip Code)
  Area Code and Telephone No.: Form W-9 Form W-8)
  GUARANTEE
    OF SIGNATURE(S)
    (See Instruction 2 below)
  Authorized Signature:  Name: (Please Type or Print)
  Title:  Name of Firm:  Address: (Include Zip Code)
  Area Code and Telephone No.:  Date:
 7




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SPECIAL ISSUANCE INSTRUCTIONS
    (SIGNATURE GUARANTEE REQUIRED  SEE
    INSTRUCTION 2)
    o
 o
  Name (Please Print)
  Address (Include Zip Code)
   (Tax Identification or
 Social Security
    Number)
   SPECIAL DELIVERY INSTRUCTIONS
    (SIGNATURE GUARANTEE REQUIRED  SEE
    INSTRUCTION 2)
    o
 o
  Name (Please Print)
  Address (Include Zip Code)
 8




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##### 



INSTRUCTIONS
    Forming Part of the Terms and Conditions of the Exchange
    Offer
  Delivery of Letter of Transmittal and Certificates:
    Guaranteed Delivery Procedures.
    Eligible Holders who tender their Original Notes through
    DTCs ATOP procedures shall be bound by, but need not
    complete, this Letter of Transmittal; thus a Letter of
    Transmittal need not accompany tenders effected through ATOP.
  Rule 17Ad-15
  The method of delivery of Certificates, this Letter of
    Transmittal and all other required documents is at the option
    and sole risk of the tendering Holder, and the delivery will be
    deemed made only when actually received by the Exchange Agent.
    If delivery is by mail, then registered mail with return receipt
    requested, properly insured, or overnight delivery service is
    recommended. In all cases, sufficient time should be allowed to
    ensure timely delivery.
    Guarantee of Signatures.
   9




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Inadequate Space. and/or
  Partial Tenders and Withdrawal
    Rights.
      Signatures on this Letter of Transmittal, Assignments
    and Endorsements.
     10




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Special Issuance and Delivery
    Instructions.
  Irregularities.
  Questions, Requests for Assistance and Additional
    Copies.
  Backup Withholding; Internal Revenue Service
    Form W-9
    or
    Form W-8. Form W-9
     11




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Form W-9
  Form W-9 Form W-9 Form W-8
    Waiver of Conditions.
  No Conditional Tenders.
    Lost, Destroyed or Stolen
    Certificates.
    Security Transfer Taxes.
 12




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Print or type See Specific
    Instructions  on page 2.
  Form W-9(Rev. January 2011)Department of the TreasuryInternal Revenue Service


Request for Taxpayer
    Identification Number and Certification

Give form to the
    requester. Do not
    send to the IRS.  Name (as shown on your income tax return)Business name/disregarded entity name, if different
    from aboveCheck appropriate box for federal tax classification
    (required):  o  Individual/Sole  proprietor      o  C Corporation      o  S Corporation     o  Partnership     o  Trust/estate     
      o  Limited
    liability company. Enter the tax classification (C=C
    corporation, S=S corporation, P=
    partnership) ► 
      o  Other
    (see Instructions)

o  Exempt
    payee  Address (number, street, and apt. or suite no.)

Requesters name and address (optional)City, state, and ZIP codeList 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 Name line to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TINon page 3.Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter.

Social security number                           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), and
    generally, payments other than interest and dividends, you are
    not required to sign the certification, but you must provide
    your correct TIN. See the instructions on page 4.
  Sign


Signature ofHere


U.S. person ►

Date ►  General
    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 must obtain your correct taxpayer identification number
    (TIN) to report, for example, income paid to you, real estate
    transactions, mortgage interest you paid, acquisition or
    abandonment of secured property, cancellation of debt, or
    contributions you made to an IRA.
 requesting
    it (the requester) and, when applicable, to:
 you
    are waiting for a number 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, your allocable share of any partnership income from a
    U.S. trade or business is not subject to the withholding tax on
    foreign partners share of effectively connected income.
 Note. If
    a requester give 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 are considered 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 or
    organized 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 or business 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, a partnership 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 a partner in a
    partnership conducting a trade or business in the United States,
    provide
    Form W-9
    to the partnership to establish your U.S. status and avoid
    withholding on your share of partnership income.
 The
    person who gives
    Form W-9
    to the partnership for purposes of establishing its U.S. status
    and avoiding withholding on its allocable share of net income
    from the partnership conducting a trade or business in the
    United States is in the following cases:
 
    The
    U.S. owner of a disregarded entity and not the entity,  Cat.
    No. 10231X
 Form W-9 (Rev.
    1-2011)




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##### 



Form W-9
    (Rev. 11-2011)
    Page7   
    The
    U.S. grantor or other owner of a grantor trust and not the
    trust, and
    The
    U.S. trust (other than a grantor trust) and not the
    beneficiaries of the trust. Foreign
    person. If you are a foreign person, do not use
    Form W-9.
    Instead, use the appropriate
    Form W-8
    (see Publication 515, Withholding of Tax on Nonresident Aliens
    and Foreign Entities).
 Nonresident
    alien who becomes a resident
    alien. Generally, only a nonresident alien individual may use the terms
    of a tax treaty to reduce or eliminate U.S. tax on certain types
    of income. However, most tax treaties contain a provision known
    as a saving clause. Exceptions specified in the
    saving clause may permit an exemption from tax to continue for
    certain types of income even after the payee has otherwise
    become a U.S. resident alien for tax purposes.
 If
    you are a U.S. resident alien who is relying on an exception
    contained in the saving clause of a tax treaty to claim an
    exemption from U.S. tax on certain types of income, you must
    attach a statement to
    Form W-9
    that specifies the following five items:
 1. The
    treaty country. Generally, this must be the same treaty under
    which you claimed exemption from tax as a nonresident alien.
 2. The
    treaty article addressing the income.
 3. The
    article number (or location) in the tax treaty that contains the
    saving clause and its exceptions.
 4. The
    type and amount of income that qualifies for the exemption from
    tax.
 5. Sufficient
    facts to justify the exemption from tax under the terms of the
    treaty article.
 Example.
    Article 20 of the
    U.S.-China
    income tax treaty allows an exemption from tax for scholarship
    income received by a Chinese student temporarily present in the
    United States. Under U.S. law, this student will become a
    resident alien for tax purposes if his or her stay in the United
    States exceeds 5 calendar years. However, paragraph 2 of
    the first Protocol to the
    U.S.-China
    treaty (dated April 30, 1984) allows the provisions of
    Article 20 to continue to apply even after the Chinese
    student becomes a resident alien of the United States. A Chinese
    student who qualifies for this exception (under paragraph 2
    of the first protocol) and is relying on this exception to claim
    an exemption from tax on his or her scholarship or fellowship
    income would attach to
    Form W-9
    a statement that includes the information described above to
    support that exemption.
 If
    you are a nonresident alien or a foreign entity not subject to
    backup withholding, give the requester the appropriate completed
    Form W-8.
 What
    is backup
    withholding? Persons making certain payments to you must under certain
    conditions withhold and pay to the IRS a percentage of such
    payments. This is called backup withholding.
    Payments that may be subject to backup withholding include
    interest, tax-exempt interest, dividends, broker and barter
    exchange transactions, rents, royalties, nonemployee pay, and
    certain payments from fishing boat operators. Real estate
    transactions are not subject to backup withholding.
 You
    will not be subject to backup withholding on payments you
    receive if you give the requester your correct TIN, make the
    proper certifications, and report all your taxable interest and
    dividends on your tax return.
 Payments
    you receive will be subject to backup withholding if:
  1. You
    do not furnish your TIN to the requester,
 2. You
    do not certify your TIN when required (see the Part II
    instructions on page 3 for details),
 3. The
    IRS tells the requester that you furnished an incorrect TIN,
 4. The
    IRS tells you that you are subject to backup withholding because
    you did not report all your interest and dividends on your tax
    return (for reportable interest and dividends only), or
 5. You
    do not certify to the requester that you are not subject to
    backup withholding under 4 above (for reportable interest and
    dividend accounts opened after 1983 only).
 Certain
    payees and payments are exempt from backup withholding. See the
    instructions below and the separate instructions for the
    Requester of
    Form W-9.
 Also
    see Special rules regarding partnershipson page 1.
 Updating
    Your Information
  You
    must provide updated information to any person to whom you
    claimed to be an exempt payee if you are no longer an exempt
    payee and anticipate receiving reportable payments in the future
    from this person. For example, you may need to provide updated
    information if you are a C corporation that elects to be an S
    corporation, or if you no longer are tax exempt. In addition,
    you must furnish a new
    Form W-9
    if the name or TIN changes for the account, for example, if the
    grantor of a grantor trust dies.
  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 enter the name shown
    on your income tax return. However, if you have changed your
    last name, for instance, due to marriage without informing the
    Social Security Administration of the name change, enter your
    first name, the last name shown on your social security card,
    and your new last name.
 If
    the account is in joint names, list first, and then circle, the
    name of the person or entity whose number you entered in
    Part I of the form.
 Sole
    proprietor. Enter your individual name as shown on your income tax return on
    the Name line. You may enter your business, trade,
    or doing business as (DBA) name on the
    Business name/disregarded entity name line.
 Partnership,
    C Corporation, or S Corporation. Enter
    the entitys name on the Name line and any
    business, trade, or doing business as (DBA) name on
    the Business name/disregarded entity name line.
 Disregarded
    entity. Enter
    the owners name on the Name line. The name of
    the entity entered on the Name line should never be
    a disregarded entity. The name on the Name line must
    be the name shown on the income tax return on which the income
    will be reported. For example, if a foreign LLC that is treated
    as a disregarded entity for U.S. federal tax purposes has a
    domestic owner, the domestic owners name is required to be
    provided on the Name line. If the direct owner of
    the entity is also a disregarded entity, enter the first owner
    that is not disregarded for federal tax purposes. Enter the
    disregarded entitys name on the Business
    name/disregarded entity name line. If the owner of the
    disregarded entity is a foreign person, you must complete an
    appropriate
    Form W-8.
 Note. Check
    the appropriate box for the federal tax classification of the
    person whose name is entered on the Name line
    (Individual/sole proprietor, Partnership, C Corporation, S
    Corporation, Trust/estate).
 Limited
    Liability Company (LLC). If
    the person identified on the Name line is an LLC,
    check the Limited liability company box only and
    enter the appropriate code for the tax classification in the
    space provided. If you are an LLC that is treated as a
    partnership for federal tax purposes, enter P for
    partnership. If you are an LLC that has filed a Form 8832
    or a Form 2553 to be taxed as a corporation, enter
    C for C corporation or S for S
    corporation. If you are an LLC that is disregarded as an entity
    separate from its




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##### 



Form W-9
    (Rev. 11-2011)
    Page8   owner
    under Regulation
    section 301.7701-3
    (except for employment and excise tax), do not check the LLC box
    unless the owner of the LLC (required to be identified on the
    Name line) is another LLC that is not disregarded
    for federal tax purposes. If the LLC is disregarded as an entity
    separate from its owner, enter the appropriate tax
    classification of the owner identified on the Name
    line.
 Other
    entities. Enter
    your business name as shown on required federal tax documents on
    the Name line. This name should match the name shown
    on the charter or other legal document creating the entity. You
    may enter any business, trade, or DBA name on the Business
    name/disregarded entity name line.
  Exempt
    Payee
  If
    you are exempt from backup withholding, enter you name as
    described above and check the appropriate box for your status,
    then check the Exempt Payee box in the line
    following the Business name/disregarded entity name,
    sign and date the form.
 Generally,
    individuals (including sole proprietors) are not exempt from
    backup withholding. Corporations are exempt from backup
    withholding for certain payments, such as interest and dividends.
 Note. If
    you are exempt from backup withholding, you should still
    complete this form to avoid possible erroneous backup
    withholding.
 The
    following payees are exempt from backup withholding:
 1. An
    organization exempt from tax under section 501(a), any IRA,
    or a custodial account under section 403(b)(7) if the
    account satisfies the requirements of section 401(f)(2),
 2. The
    United States or any of its agencies or instrumentalities,
 3. A
    state, the District of Columbia, a possession of the United
    States, or any of their political subdivisions or
    instrumentalities,
 4. A
    foreign government or any of its political subdivisions,
    agencies, or instrumentalities, or
 5. An
    international organization or any of its agencies or
    instrumentalities.
 Other
    payees that may be exempt from backup withholding include:
 6. A
    corporation,
 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
    custodian, or
 15. A
    trust exempt from tax under section 664 or described in
    section 4947.
 The
    following chart shows types of payments that may be exempt from
    backup withholding. The chart applies to the exempt payees
    listed above, 1 though 15.
  IF the payment is
    for . . .


THEN the payment
    is exempt for . . .Interest and dividend payments


All exempt payees except for 9Broker transactions


Exempt payees 1 through 5 and 7 through 13. Also, C corporations.Barter exchange transactions and patronage dividends


Exempt payees 1 though 5Payments over $600 required to be reported and direct sales over
    $5,000(1)


Generally, exempt payees 1 though 7(2)   (1)
    
    See
    Form 1099-MISC,
    Miscellaneous Income, and its instructions.(2)
    
    However,
    the following payments made to a corporation and reportable on
    Form 1099-MISC
    are not exempt from backup withholding: medical and health care
    payments, attorneys fees, gross proceeds paid to an
    attorney, and payments for services paid by a federal executive
    agency.  Part I.
    Taxpayer Identification Number (TIN)
  Enter
    your TIN in the appropriate box. If
    you are a resident alien and you do not have and are not
    eligible to get an SSN, your TIN is your IRS individual taxpayer
    identification number (ITIN). Enter it in the social security
    number box. If you do not have an ITIN, see How to get a TINbelow.
 If
    you are a sole proprietor and you have an EIN, you may enter
    either your SSN or EIN. However, the IRS prefers that you use
    your SSN.
 If
    you are a single-member LLC that is disregarded as an entity
    separate from its owner (see Limited Liability Company
    (LLC)on page 2), enter the owners SSN (or
    EIN, if the owner has one). Do not enter the disregarded
    entitys EIN. If the LLC is classified as a corporation or
    partnership, enter the entitys EIN.
 Note. See
    the chart on page 4 for further clarification of name and
    TIN combinations.
 How
    to get a
    TIN. If
    you do not have a TIN, apply for one immediately. To apply for
    an SSN, get
    Form SS-5,
    Application for a Social Security Card, from your local Social
    Security Administration office or get this form online at
    www.socialsecurity.gov. You may also get this form by
    calling
    1-800-772-1213.
    Use
    Form W-7,
    Application for IRS Individual Taxpayer Identification Number,
    to apply for an ITIN, or
    Form SS-4,
    Application for Employer Identification Number, to apply for an
    EIN. You can apply for an EIN online by accessing the IRS
    website at www.irs.gov/businessesand clicking on
    Employer Identification Number (EIN) under Starting a Business.
    You can get
    Forms W-7
    and SS-4 from the IRS by visiting IRS.gov or by calling
    1-800-TAX-FORM
    (1-800-829-3676).
 If
    you are asked to complete
    Form W-9
    but do not have a TIN, write Applied For in the
    space for the TIN, sign and date the form, and give it to the
    requester. For interest and dividend payments, and certain
    payments made with respect to readily tradable instruments,
    generally you will have 60 days to get a TIN and give it to
    the requester before you are subject to backup withholding on
    payments. The
    60-day rule
    does not apply to other types of payments. You will be subject
    to backup withholding on all such payments until you provide
    your TIN to the requester.
 Note. Entering
    Applied For means that you have already applied for
    a TIN or that you intend to apply for one soon.
 Caution: A
    disregarded domestic entity that has a foreign owner must use
    the appropriate
    Form W-8.
 Part II.
    Certification
 To
    establish to the withholding agent that you are a U.S. person,
    or resident alien, sign
    Form W-9.
    You may be requested to sign by the withholding agent even if
    item 1, below, and items 4, and 5 on page 4
    indicate otherwise.
 For
    a joint account, only the person whose TIN is shown in
    Part I should sign (when required). In the case of a
    disregarded entity, the person identified on the
    Name line must sign. Exempt payees, see Exempt
    Payeeon page 3.
 Signature
    requirements. Complete
    the certification as indicated in Items 1 through 3, below,
    and items 4 and 5 on page 4.
 1. Interest,
    dividend, and barter exchange accounts opened before 1984 and
    broker accounts considered active during 1983. You must give
    your correct TIN, but you do not have 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




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Form W-9
    (Rev. 11-2011)
    Page9   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 must give your correct TIN, but you do not
    have to sign the certification unless you have been notified
    that you have previously given 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 (including payments to corporations), payments to a
    nonemployee for services, payments to certain fishing boat crew
    members and fishermen, and gross proceeds paid to attorneys
    (including payments to corporations).
 5. Mortgage
    interest paid by you, acquisition or abandonment of secured
    property, cancellation of debt, qualified tuition program
    payments (under section 529), IRA, Coverdell ESA, Archer
    MSA or HSA contributions or distributions, and pension
    distributions. You must give your correct TIN, but you do
    not have to sign the certification.
  What
    Name and Number To Give the Requester
  For this type of
    account:


Give name and SSN
    of:1.


Individual


The individual2.


Two or more individuals (joint account)


The actual owner of the account or, if combined funds, the first
    individual on the account(1)3.


Custodian account of a minor (Uniform Gift to Minors Act)


The minor(2)4.


a. The usual revocable savings trust (grantor is also
    trustee)


The grantor-trustee(1)b. So-called trust account that is not a legal or valid
    trust under state law


The actual owner(1)5.


Sole proprietorship or disregarded entity owned by an individual


The owner(3)6.


Grantor trust filing under Optional Form 1099 Filing Method
    1 (see Regulation
    section 1.671-4(b)(2)(i)(A)


The grantor(*)For this type of
    account:


Give name and EIN
    of:7.


Disregarded entity, not owned by an individual


The owner8.


A valid trust, estate, or pension trust


Legal entity(4)9.


Corporation or LLC electing corporate status on Form 8832
    or Form 2553


The corporation10.


Association, club, religious, charitable, educational, or other
    tax-exempt or organization


The organization11.


Partnership or multi-member LLC


The partnership12.


A broker or registered nominee


The broker or nominee13.


Account with the 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


The public entity14.


Grantor trust filing under the Form 1041 Filing Method or
    the Optional Form 1099 Filing Method 2 (see Regulation
    section 1.671-4(b)(2)(i)(B))


The trust  (1)
    
    List
    first and circle the name of the person whose number you
    furnish. If only one person on a joint account has an SSN, that
    persons number must be furnished.(2)
    
    Circle
    the minors name and furnish the minors SSN.(3)
    
    You
    must show your individual name and you may also enter your
    business or DBA name on the Business
    Name/disregarded entity name line. You may use either your
    SSN or EIN (if you have one); but the IRS encourages you to use
    your SSN.(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.) Also see Special rules regarding
    partnerships on page 1. *
    
    Note.
    Grantor also must provide a
    Form W-9
    to trustee of trust.   What
    Name and Number To Give the Requester
  For this type of
    account:


Give name and SSN
    of:1.


Individual


The individual2.


Two or more individuals (joint account)


The actual owner of the account or, if combined funds, the first
    individual on the account(1)3.


Custodian account of a minor (Uniform Gift to Minors Act)


The minor(2)4.


a. The usual revocable savings trust (grantor is also
    trustee)


The grantor-trustee(1)b. So-called trust account that is not a legal or valid
    trust under state law


The actual owner(1)5.


Sole proprietorship or disregarded entity owned by an individual


The owner(3)6.


Grantor trust filing under Optional Form 1099 Filing. The
    grantor


The grantor(4)




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##### 



Form W-9
    (Rev. 11-2011)
    Page10   For this type of
    account:


Give name and EIN
    of:7.


Disregarded entity, not owned by an individual


The owner8.


A valid trust, estate, or pension trust


Legal entity(4)9.


Corporation or LLC electing corporate status on Form 8832
    or Form 2553


The corporation10.


Association, club, religious, charitable, educational, or other
    tax-exempt or organization


The organization11.


Partnership or multi-member LLC


The partnership12.


A broker or registered nominee


The broker or nominee13.


Account with the 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


The public entity14.


Grantor trust filing under the Form 1041 Filing Method or
    the Optional Form 1099 Filing Method 2 (see Regulation
    section 1.671-4(b)(2)(i)(B))


The trust  (1)
    
    List
    first and circle the name of the person whose number you
    furnish. If only one person on a joint account has an SSN, that
    persons number must be furnished.(2)
    
    Circle
    the minors name and furnish the minors SSN.(3)
    
    You
    must show your individual name and you may also enter your
    business or DBA name on the Business
    Name/disregarded entity name line. You may use either your
    SSN or EIN (if you have one). If you are a sole proprietor, IRS
    encourages you to use your SSN.(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.) Also see Special rules regarding
    partnerships on page 1. *
    
    Note.Grantor
    also must provide a
    Form W-9
    to trustee of bust.   Privacy
    Act Notice
 Section 6109
    of the Internal Revenue Code requires you to provide your
    correct TIN to persons (including federal agencies) who are
    required to file information returns with the IRS to report
    interest, dividends, or certain other income paid to you;
    mortgage interest you paid; the acquisition or abandonment of
    secured property; the cancellation of debt; or contributions you
    made to an IRA, Archer MSA, or HSA. The person collecting this
    form uses the information on the form to file information
    returns with the IRS, reporting the above information. Routine
    uses of this information include providing it to the Department
    of Justice for civil and criminal litigation and to cities,
    states, the District of Columbia, and U.S. possessions for use
    in administering their laws. The information also may be
    disclosed to other countries under a treaty, to federal and
    state agencies to enforce civil and criminal laws, or to federal
    law enforcement and intelligence agencies to combat terrorism.
    You must provide your TIN whether or not you are required to
    file a tax return. Under section 3406, payers must
    generally withhold a percentage of taxable interest, dividend,
    and certain other payments to a payee who does not give a TIN to
    the payer. Certain penalties may also apply for providing false
    or fraudulent information.