EFTA01192582.txt

"From: Richard Kahn To: jeffrey E. Subject: Fwd: STC supplemental Date: Fri, 12 Sep 2014"

"SFL is disregarded sub 100% owned by STC and reported on return"

"Richard Kahn HBRK Associates Inc."

"Erika A. Kellerhals Member Kellerhals Ferguson Kroblin PLLC"

"From: Richard Kahn Date: Thursday, September 11, 2014 To: Erika Kellerhals Subject: Southern Trust"

"Haze is grantor trust of SFL also reported on STC return"

"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"