From: Erika Kellerhals < Sent: Tuesday, February 21, 2017 1:52 PM To: jeffrey E. Subject: Payment for Legislation Importance: High Good morning. We have not received any payment regarding the legislative =rafting. My colleagues in NY are getting frustrated. =p class=MsoNormal> Erika A. Keller=als Member Kellerhals Ferguson Kroblin PLLC R=yal Palm Professional Building 9053 Estate Thomas, Suite 101</=:p> <roan style='font-family:"Times New Roman"'> <=span> &nb=p; Notice: This communication may contain privileged or other=confidential information. If you are not the intended recipient, or b=lieve that you have received this communication in error, please do not pri=t, copy, re-transmit, disseminate, or otherwise use this information. =Also, please indicate to the sender that you have received this e-mail in e=ror, and delete the copy you received. Thank you.</=> =/o:p> EFTA_R1_01905493 EFTA02658759

Circular 230: To ensure compliance with the requirements =mposed by the IRS, we inform you that any tax advice contained in our commu=ication (including any attachments) was not intended or written 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 transaction or ma=ter addressed herein. 2 EFTA_R1_01905494 EFTA02658760