EFTA02710238

From: Richard Kahn < Sent: Friday, September 12, 2014 8:28 PM To: jeffrey E. Cc: Alan Dlugash Subject: Fwd: STC supplemental Attachments: SHBRK Scann14091109280.pdf, Untitled attachment 00130.htm i =poke with allan who reviewed attached Haze language again with =rika. they both are comfortable with language and would like some =eedback on how you may want to change wording please =dvise thank you Richard Kahn HBRK Associates =nc. Begin forwarded message: From: Richard Kahn < Subject: =/b>STC =upplemental Date: =/b>September 11, 2014 =t 10:24:35 AM EDT To: =/b>"jeffrey E." <jeevacation@gmail.com> attached is supplemental schedule that =tates: 1) SFL is disregarded sub 100% owned by STC and reported on =eturn 2) Haze is grantor trust of SFL also reported on STC =eturn please advise if you are ok with =anguage thank you Richard Kahn HBRK Associates =nc. EFTA_R1_02120749 EFTA02710238 Begin forwarded message: From: Erika Kellerhals < Subject: Re: Southern =rust Date: September 11, 2014 at 10:14:41 AM =DT To: Richard Kahn =It; Cc: Jeanne Brennan < <=iv> Good. Erika A. Kellerhals Member Kellerhals Ferguson Kroblin =LLC 9100 Port of Sale Mall, Ste =5 St. Thomas, VI 00802 email: /=:p> Notice: This communication may contain =rivileged or other confidential information. If you are not the =ntended recipient, or believe that you have received this communication =n error, please do not print, copy, re- transmit, disseminate, or =therwise use this information. Also, please indicate to the =ender that you have received this e-mail in error, and delete the copy =ou received. Thank you. 2 EFTA_R1_02120750 EFTA02710239 Circular 230: =o ensure compliance with the requirements imposed by the IRS, we inform =ou that any tax advice contained in our communication (including any =ttachments) was not intended or written to be used, and cannot be used, =or the purpose of (i) avoiding any tax penalty or (ii) promoting, =arketing or recommending to another party any transaction or matter =ddressed herein. From: Richard Kahn =It Date: Thursday, =eptember 11, 2014 9:54 AM To: Erika Kellerhals < Cc: Jeanne Brennan =It Subject: Southern =rust can you please review attached as well thank =ou Richard Kahn HBRK Associates Inc. <=blockquote> Begin forwarded message: From: =/b Subject: Message from =MBT_C253 Date: September 11, 2014 at 9:28:45 AM =DT To: Reply-To: scanner@hbrkassociates.com<=r> 3 EFTA_R1_02120751 EFTA02710240