From: Erika Kellerhals Sent: Wednesday, August 3, 2016 5:47 PM To: jeffrey E. Subject: You free in 10 minutes for me to call you? Erika A. Kellerhals Member Kellerhals Ferguson Krob=in PLLC=/o:p> Royal Palm Professional Building 9053 Estate Thomas, Suite=101 St. Thomas, VI 00802 Tel: Fax: em Notice: This communication may contain=privileged or other confidential information. If you are not the inte=ded recipient, or believe that you have received this communication in erro=, please do not print, copy, re-transmit, disseminate, or otherwise use thi= information. Also, please indicate to the sender that you have recei=ed this e-mail in error, and delete the copy you received. Thank you.=/span></=pan> Circular 230: To ensure compliance with t=e requirements imposed by the IRS, we inform you that any tax advice contai=ed in our communication (including any attachments) was not intended or wri=ten to be used, and cannot be used, for the purpose of (i) avoiding any tax=penalty or (ii) promoting, marketing or recommending to another party any t=ansaction or matter addressed herein. EFTA_R1_01405687 EFTA02386113