EFTA00710987.txt

"From: Richard Kahn To: jeffrey E. 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: Erika Kellerhals To: Richard Kahn Date: September 11, 2014"

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

"i spoke with allan who reviewed attached Haze language again with erika"

"would like some feedback on how you may want to change wording please advise ... please advise if you are ok with language"