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                                                                    EXHIBIT 99.2

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

GUIDELINES FOR DETERMINING THE PROPER 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
number to give the payer.

<TABLE>
<CAPTION>
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                                GIVE THE
                                SOCIAL SECURITY
FOR THIS TYPE OF ACCOUNT:       NUMBER OF--
--------------------------------------------------------
<C>  <S>                        <C>
 1.  An individual's account    The individual

 2.  Two or more individuals    The actual owner of the
     (joint account)            account or, if combined
                                funds, any of the
                                individuals(1)

 3.  Husband and wife (joint    The actual owner of the
     account)                   account or, if joint
                                funds, either person(1)

 4.  Custodian account of a     The minor(2)
     minor (Uniform Gift to
     Minors Act)

 5.  Adult and minor (joint     The adult or, if the
     account)                   minor is the only
                                contributor, the
                                minor(1)

 6.  Account in the name of     The ward, minor, or
     guardian or committee for  incompetent person(3)
     a designated ward, minor,
     or incompetent person

 7.  a. The usual revocable     The grantor-trustee(1)
        savings trust account

     b. So-called account that  The actual owner(1)
     is not a legal or valid
        trust under State law.

 8.  Sole proprietor account    The owner(4)

--------------------------------------------------------
<CAPTION>
--------------------------------------------------------
                                GIVE THE EMPLOYER
                                IDENTIFICATION
FOR THIS TYPE OF ACCOUNT:       NUMBER OF--
--------------------------------------------------------
<C>  <S>                        <C>

 9.  A valid trust, estate, or  The legal entity (Do not
     pension trust              furnish the identifying
                                number of the personal
                                representative or
                                trustee unless the legal
                                entity itself is not
                                designated in the
                                account title.)(5)

10.  Corporate account          The corporation

11.  Religious, charitable or   The organization
     educational organization
     account

12.  Partnership accounting     The partnership
     held in the name of the
     business

13.  Association, club or       The organization
     other tax-exempt
     organization

14.  A broker or registered     The broker or nominee
     nominee

15.  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.

(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) You must show your individual name, but you may also enter your business or
    "doing business as" name. You may use either your SSN or EIN.

(5) List first and circle the name of the legal trust, estate, or pension trust.

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.
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            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 Card, or Form SS-4,
Application for Employer Identification Number, at the local office of the
Social Security Administration and the Internal Revenue Service (IRS),
respectively and apply for a number.

PAYEES EXEMPT FROM BACKUP WITHHOLDING--

    Payees specifically exempted from backup withholding on certain specific
payments including 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 dealer in securities or commodities required to register in the U.S. or
      a possession of the U.S.

    - A real estate investment trust.

    - A common trust fund operated by a bank under section 584(a).

    - An entity registered at all times under the Investment Company Act of
      1940.

    - An exempt charitable remainder trust, or a non-exempt trust described in
      Section 4947(a)(1).

    - A foreign central bank of issue.

    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 renewed is not paid in
      money.

    - Payments made by certain foreign organizations.

    - Payments made to a nominee.

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

    - Payments of interest on obligations issued by individuals. Note: You may
      be subject to backup withholding if this interest is $600 or more and is
      paid in the course of the payer's trade or business and you have not
      provided your correct taypayer 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 non-resident aliens.

    - Payments on tax-free covenant bonds under section 1451.

    - Payments made by certain foreign organizations.

    - Payments made to a nominee.

Exempt payees described above must still complete the Substitute Form W-9 to
avoid possible erroneous backup withholding. FILE THIS FORM ENCLOSED HEREWITH
WITH THE PAYER. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE EXEMPT ON THE
FACE OF THE FORM, AND SIGN AND DATE THE FORM.

    Certain payments, other than interest, dividends and patronage dividends,
that are not subject to information reporting are also not subject to backup
withholding. For details, see the regulations under sections 6041, 6041A(a),
6042, 6044, 6045, 6049, 6050A and 605N.

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 IRS. IRS uses the numbers for identification purposes and
to help verify the accuracy of the recipient's tax return. Payers must be given
the numbers whether or not recipients are required to file tax returns. Payers
must generally withhold 31% of taxable interest, dividends, and certain other
payments to a payee who does not furnish a taxpayer identification number to a
payer.

    Certain penalties may also apply.

(1)  PENALTY FOR 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 which 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 result in no imposition of
backup withholding, you are subject to a penalty of $500.

(3)  CRIMINAL PENALTY FOR FALSIFYING INFORMATION--Falsifying certification 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.