FORTRESS VALUE RECOVERY FUND I LLC

FORTRESS VALUE RECOVERY FUND I LLC (FORMERLY KNOWN AS DB ZWIRN SPECIAL OPPORTUNITIES FUND LP) EIN: 73-1637217 UNAUDITED TAXABLE INCOME ESTIMATE JANUARY 1 THROUGH DECEMBER 31, 2009 For the Account of: Jeepers Inc. Ordinary Income (Loss) ( 765,005. ) Real Estate & Other Rental Income (Loss) 211,629. Other Income (Loss) from Lending Activities ( 4,875,760. ) Interest Income 3,751,065. Dividend Income 13,501. Capital Gain (Loss) - Short Term 1,332,812. Capital Gain (Loss) - Long Term ( 6,564,039. ) Other Portfolio Income (Loss) ( 1,115,950. ) Investment Interest Expense ( 2,587,225. ) Management Fees ( 338,148. ) Portfolio Deductions ( 2,573,879. ) Estimated Taxable Income (Loss) ( 13,510,999. ) * This estimate has been prepared based upon unaudited information including limited projected information provided to the fund by its underlying investments. Actual amounts repotted on your Schedule K-1 may differ materially from the above. Please consult with your tax advisor to determine your tax implications with respect to this information. EFTA00605497