EFTA01009286.txt

"Joseph M. Vinciguerra I Tax Director & Tax Counsel I Elysium Management LLC"

"From: Joseph Vinciguerra... To: jeffrey E."

"From: Jeffrey E... To: Richard Kahn"

"From: Jeffrey E... To: ... Alan Dlugash"

"From: Joseph Vinciguerra... Cc: Brad Wechsler"

"From: Joseph Vinciguerra... "Barry J. Cohen""

"From: Joseph Vinciguerra... John Castrucci"

"Joseph Vinciguerra... To: jeffrey E... Attached please find the latest DRAFT 1040"

"We are still working through the Regan Art figures internally"