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Private Wealth Management MORGAN STANLEY DEAN WITTER

Form W-9 Request for Taxpayer Give form to the

  Identification Number and Certification requester. Do NOT

D.oartmam of In. Tr.asum send to the IRS.

internal R.vanu. Servo



Name (It a joint account or you changed your name, see Specific instructions on page 2.)



a v

  Business name, it dilterent from above. (See Specific instructions on page 2.)

0`

c

a Check appropriate box: ® IndivitluaUSole proprietor Q Corporation Partnership

m Address (number. street, and apt. or suite no.)

N

m ! 7 v



City, state, and ZIP Code



T



Enter your TIN in the appropriate box. For

individuals, this is your social security number

(SSN). However, it you are a resident alien OR a

sole proprietor, see the instructions on page 2.

For other entities, it is your employer

identification number (EN). If you do not have a

number, see How To Get a TIN on page 2.

Note: If the account is in more than one name,

see the chart on page 2 for guidelines on whose

number to enter.



Number (TIN



Social security nurrtoer

  



Employer identifi Oo number



  Other O ,-.

Requesters name and aboress (optional)



List account number(s) here (optional)



  For Payees Exempt From Backup

Withholding g (See the instructions

on page 2. )







Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxcaver identification number (or 1 am waiting for a number to be issued to met. and



  2 I am not subject to backup withholding because: (al i am exempt from backup withholding, or (b) I have not been notified by the Internal

Revenue Service (IRS) that I am subject to oac:<uo •.vtthnoiding as a result of a fudure to report all interest or mivicends. Dr (c) the IRS has

notified me that I am no longer subject to backup withholding.

  Certification Instructions. 0 You must cross out item 2 above if you have been notified by the IRS that you are currently suojeci 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 individua I retirement

arrangement (IRA), and generality, payments other than interest and dividends, you are not required to sign the Certfficauort, b ut you must

provide, your correct T,N.ASye the instructions on page 2.)



Sign

  o O

µ ~/I/I / ~~/ ? I I S

Here Signet ~7 Date c



Purpose of Form. 9 A person who is

required to file an information return with

the IRS must get 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.

  Use Form W-9 to give your correct TIN

to the person requesting it (the requester)

and, when applicable, to:

  1. Certify the TIN you are giving is

correct (or you are waiting for a number to

be issued),

  2. Certify you are not subject to backup

withholding, or

  3. Claim exemption from backup

withholding if you are an exempt payee.

Note: If a requester gives you a form other

than a W-9 to request your TIN, you must

use the requester's form if it is substantially

similar to this Form W-9.

What Is Backup Withholding? D Persons

making certain payments to you must

withhold and pay to the IRS 31% of such

payments under certain conditions. This is

called 'backup withholding.* Payments

that may be subject to backup withholding



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1011 (Rev 10/99)



CaL No. 10231 X



  5. You do not certify your TIN when

required. See the Part III instructions on

page 2 for details.

  Certain payees and payments are

exempt from backup withholding. Sae the

Part II instructions and the separate

Instructions for the Requester of Form

W-9.



Penalties



Failure To Furnish TIN. D 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. D It 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. D Willfully falsifying

certifications or affirmations may subject

you to criminal penalties including fines

and/or imprisonment.

Misuse of TINS. S If the requester

discloses or uses TINs in violation of

Federal law, the requester may be subject

to civil and criminal penalties.



LAY-G20 0947



ncfude interestdividends, broker and

barter exch ge transactions, rents,

royalties onemployee pay, and certain

payments from fishing boat operators. Real

estate transactions are not subject to

backup withholding.

  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 not be subject to backup

withholding. Payments you receive will be

subject to backup withholding it:

  1. You do not furnish your TIN to the

requester, or

  2. The IRS tells the requester that you

furnished an incorrect TIN, or

  3. 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

  4. You do not certify to the requester

that you are not subject to backup

withholding under 3 above (for reportable

interest and dividend accounts opened

after 1983 only), or



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