From: Richard Kahn

From: Richard Kahn To: "jeffrey E." <jeevacation@gmail.com> Cc: Alan Dlugash Subject: Fwd: STC supplemental Date: Fri, 12 Sep 2014 20:28:20 +0000 Attachments: SHBRK_Scann14091109280.pdf i spoke with allan who reviewed attached Haze language again with erika. they both are comfortable with language and would like some feedback on how you may want to change wording please advise thank you Richard Kahn HBRK Associates Inc. Begin forwarded message: From: Richard Kahn Subject: STC supplemental Date: September 11, 2014 at 10:24:35 AM EDT To: "jeffrey E." <jeevacation@gmail.com> attached is supplemental schedule that states: 1) SFL is disregarded sub 100% owned by STC and reported on return 2) Haze is grantor trust of SFL also reported on STC return please advise if you are ok with language thank you Richard Kahn HBRK Associates Inc. Begin forwarded message: EFTA00710987 From: Erika Kellerhals Subject: Re: Southern Trust Date: September 11, 2014 at 10:14:41 AM EDT To: Richard Kahn Cc: Jeanne Brennan Good. Erika A. Kellerhals Member Kellerhals Ferguson Kroblin PLLC email: NOCCe: This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, retransmit, disseminate, or otherwise use this information. Also, please indicate to the sender that you have received this e-mail in error, and delete the copy you received. Thank you. Circular 23(k To ensure comphance with the requirements imposed by the IRS, we inform you that any tax advice contained in our communication (including any attachments) was not intended or written to he used, and cannot he used, for the purpose of (i) avoiding any tax penalty or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. From: Richard Kahn • Date: Thursday, September 11, 2014 9:54 AM To: Erika Kellerhals Cc: Jeanne Brennan < > Subject: Southern Trust can you please review attached as well thank you Richard Kahn HBRK Associates Inc. Begin forwarded message: From: EFTA00710988 Subject: Message from KMBT_C253 Date: Se tember 11, 2014 at 9:28:45 AM EDT To: Reply-To: EFTA00710989