EFTA00828968.txt

"El sium Mana ement LLC New York. New York 10022"

"Empire_Valuation_APOl_GRAT_Initial_Funding_BFP_-37.75%_10-25-13.pdf"

"John Castrucci has reviewed the valuations and confirmed that the 15% discount was used consistently."

"It is the property of JEE ... Attached for the APOI GRAT are the Valuation Reports for the initial funding"