EFTA02391926

From: Erika Kellerhals Sent: Thursday, August 27, 2015 8:38 PM To: Jeffrey E. Subject: regs are applicable for 2016 AND THEY ARE SO SCR=WED UP! I am doing my analysis now and will send to you shortly. Erika A. Kellerhals Member Kellerhals Ferguson Kroblin PLLC Notice: This communication may contain privileged or other co=fidential information. If you are not the intended recipient, or beli=ve that you have received this communication in error, please do not print,=copy, re-transmit, disseminate, or otherwise use this information. AI=o, please indicate to the sender that you have received this e-mail in erro=, and delete the copy you received. Thank you. <1=> Circular 230: To ensure com=liance with the requirements imposed by the IRS, we inform you that any tax=advice contained in our communication (including any attachments) was not i=tended or written to be used, and cannot be used, for the purpose of (i) av=iding any tax penalty or (ii) promoting, marketing or recommending to anoth=r party any transaction or matter addressed herein. <=div> EFTA_R1_01418410 EFTA02391926