About the residency, in 2016 we were out of the Stat= of Massachusetts for 69 days (in national and international travels).Q =u> In 2017, for 108 day= (in national and international travels). Valeria Forwarded messa e From: Nick Nichols Date: Thu, Sep 28, 2 at : Subject: FW: State of Residency To: "Valeria Chomskv "Noam Chomsky Cc: Matthew Mazotas Dear Noam & Valeria, Time is running out for the tax filing deadline for =our 2016 income tax returns. We haven't received any respons= to our requests for information for 2016, or the emails below concerning 2017 tax planning. I will separately forward you th= list of questions for 2016. Please let us know when you will be able to provide =s the answers, and also confirm your new address in Arizona. We have=also tried to call you, but consistently get messages that your voice mailbox has not been set up. Thanks, Nick From: Nick Nichols Sent: Thursday, September 21 2017 1:30 PM To: Valeria Chomsky >; N=am Chomsky Cc: Matthew Mazotas 5 EFTA_R1_01387778 EFTA02377345

Subject: State of Residency Dear Noam and Valeria, Following up on Matt's email for 2016, we al=o need to address my earlier questions about your state of residency for 2=17 so that we can do better tax planning and make estimated tax payments to the right state. Without knowing the facts and circumstances, there a=e at least 3 possibilities, i.e., Arizona resident for the full year; MA resident for the full year; or, Part-year resident in each state. Ideally, from the perspective of minimizing taxes, t=e full year of residency in AZ is best. See my earlier email b=low for more details. Hopefully we can hear from you soon.</=> Thanks, Nick From: Nick Nichols Sent: Thursday, September 7, 2017 3:54 PM To: 'Kathleen O'Malley' Matthew Mazot=s Noam Chomskv Valeria Chomsky 6 EFTA_R1_01387779 EFTA02377346

Subject: RE: Quarterly Estimates Dear Noam and Valeria, Congratulations on your move to Arizona and your new=position at the University of Arizona! We need to be concerned about tax payments for 2017,=as well as getting answers to our previous questions to be able to finaliz= your 2016 tax returns. For now, focusing on 2017, Kate has confirmed that y=u have received $580,000 in IRA distributions without any tax withholdings= The penalty for not making timely estimated payments could be significant (in the 4 digit range). In the past we have bee= like the proverbial dog chasing its tail to catch up with tax payments an= attempting to eliminate those penalties. The best recommendation that we can do right now to =void that is to make an additional IRA distribution and have it 100% appli=d to income tax withholding. Of course that's also an additional taxable distribution, but it's essentially no differ=nt that make distributions and then making estimated tax payments. T=e beauty of doing withholding is that the IRS will count it as being appli=d equally throughout the year, even by doing it now. I also want to raise the question about your state o= residency. Arizona personal income tax rates are about 0.6% less th=n the Massachusetts rate. I was initially thinking that we could do two state returns, part-year residents of MA, and part-year re=idents of AZ. However, I also recall that in 2016 you had spen= a significant amount your Winter in AZ. So, were you also in AZ fro= January of 2017 to mid-April when you returned to Boston? And when did you leave MA to return to AZ? If you s=end enough time in AZ in 2017, we could consider making you a full-time re=ident of AZ. Given what we know about 2017 at the moment, that could=save about $6,000 in state income taxes. Please provide the dates you were in MA, AZ, and any other states or countries.* It doesn't matter if those dates were for work or pleasure; =t's all about physical presence. Will you be receiving a W-2 from the University for =our teaching; or, are they paying you as an independent contractor? =lease confirm what you expect for gross salary and any related tax withholdings. 7 EFTA_R1_01387780 EFTA02377347

Please let us know, and then we can work on refining=the calculation of the 2017 tax payments that we recommend, and we can coo=dinate with Bainco about the IRA tax distribution. Thanks, Nick & Matt From: Kathleen O'Malley Sent: Thursday, September 7, 2017 2:28 PM To: Matthew Mazotas Cc: Nick Nichols ject. uartery stimates Hi Matt, VTD withdrawals (total): Noam Chomsky IRA 40 $513,000.00=/p> Noam Chomsky Inherited IRA $67,000.00au> >. Isabel Scharmer There was a $150.00 deposit into Noam's IRA for=a litigation check, and there have been no withholdings for any of the IRA distributions. Thank you, Kate From: Matthew Mazotas Sent: Thursday, September 07, 2017 12:45 PM To: Kathleen O'Malle <KOMalle @bainco.com <mailto:KOMalle @bainco.=om» Cc: Nick Nichols ; Isabel Scharmer Kober= Katz - 8 EFTA_R1_01387781 EFTA02377348

Subject: RE: Quarterly Estimates Hi Kate,=u> Thank you, I hope you =id as well. Can you please provide=me with the YID total of the distributions taken from Noam's IRAs =nd any tax withholding on those distributions? The two trusts do not =eed any Q3 or Q4 estimates as they have overpayments that have been applie= to 2017. Thanks,<=> Mattc=u> Matthew Mazotas Supervisor=u> Abrams Little-Gill Loberfeld PC=u> CPAs & Business Advisors</=> 1330 Boylston Street Suite 510 <https://urldefense.proofpoint.com/v2/url?u==ttps-3A_maps.google.com_- 3Fq-3D1330-2BBoylston-2BStreet-2BSuite-26510-250=-2BChestnut-2BHill-2C-2BMA-2602467-26amp-3Bentry-3Dgmail- 26amp-3Bsource-3D=&d=DwMFaQ&c=euGZstcaTDIlvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=3DHHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=iNSzmElok2ha2HKhXN4=nVYL0trXYKsSE2eQeLVxAk&s=dxeoBOJcPzk52nqFa3mwmSygHq79eRTj- xVu_bznQWQ=amp;e=> Chestnut Hill, MA 02467 <https://urIdefense.proofpoint.com/v2/url?u==ttps-3A_maps.google.com_-3Fq- 3D1330-2BBoylston-2BStreet-2BSuite-2B510-250=-2BChestnut-2BHill-2C-2BMA-2B02467-26amp-3Bentry-3Dgmail- 26amp-3Bsource-3D=&d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=3DHHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=_JN5zmElok2ha2HKhXN4=nVYL0trXYKsSE2eQeLVxAk&s=dxeoBOJcPzk52nqFa3mwmSygHq79eRTj- xVu_bznQWQ=amp;e=> Tel.: 9 EFTA_R1_01387782 EFTA02377349

Fax: Email Web: www.all-cpas.com <https://urldefense.proofpoint.com/v2/url?u=http-3A_www.all- 2D=pas.com_&d=DwMF-g&c=euGZstcaTDIlvimEN8b7jXrwqOf- vSA_CdpgnVfiiM=&r=n9MP4IpKjj5EW_vl1SX3fiKHTx d1FLZR2y- q_g_r4&m=A_BPS.ImnhzvSX=0f80jsliqEXHXRwNcBStfFY5W5ozY&s=xersG- DiT1tAPUcr7Kg3dqbmKnGgV6c2K5WB=JSACGo&e=> Member of MSI Global Alliance: www.msiglobal.org <https://urldefense.proofpoint.com/v2/urI?u=.http- 3A_www.msigIo=aI.org_&d=DwMF-g&c=euGZstcaTDllvimEN8b7jXrwqOf- vSA_CdpgnVfiiMM=amp;r=n9MP4lpKjjSEW_vI15X3fiKHTx d1FIZR2y- q_g_r4&m=A_BPSJmnhzvSXn=f80jsliqEXHXRwNc8StfFY5W5ozY&s=jRAY0E1Ccbc-RlyHQI24fUhfAGT3vN- ol0luA=Urb70&e=> Click here <https://urldefense.proofpoin=.com/v2/url?u=https-3A_all-2Dcpas.sharefile.com_r- 2Drc078fccfed745c9a&a=p;thDwMF-g&c=euGZstcaTDIlvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=n=M P4IpKjj5EW_vI15X3fiKHTx d1FIZR2y- q g_r4&m=A_BPSirnnhzvSXn0f 80jsliqE=HXRwNcBStfFY5W5ozY&s=x0Qqt7fac-8Ft637k- mqjo7iT57V967KOySrd71Y&=e=> to upload files securely. <https://urldefense.proofpoint.com/v2/url?==https-3A_www.facebook.com_allcpas&d=DwMF- g&c=euGZstcaTDIlv=mEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=n9MP4IpKjj5EW_vD5X3fiKHTx_d1FLZR2y=q g r4&m=A_BPSJmnhzvSXnOfB0jsliciEXHXRwNcBStfF Y5W5ozY&s=l1ARI88=YxYosSDMCjD2NNxEi-vg5pIkCiz-A3KKyv3M&e=> 4, chttps://urldefense.proofpoint.com/v2/url?u==ttps-3A_twitter.com_allcpas&c1=DwMF- g&c=euGZstcaTDIlvimEN8b7jX=wqOf-v5A_CdpgnVfiiMM&r=n9MP4IpKjj5EW_vIJ5X3fiKHTx d1FLZR2y- q g_r4&a=p;m=A_BPS.ImnhzvSXn0fB0jsliqEXHXRwNc8StfFY5W5ozY&s=FqXdj_W0zIUE7bWG=oi9sdR_3b5ifeyBuK3H8Mh 4Fxg&e=> </=pan> <https://urIdefense.proofpoint.com/v2/urI?u=https-3A_www.=inkedin.com_company_abrams- 2Dlittle-2DgiII-2DloberfeId-2Dpc&d=DwMF-g=amp;c=euGZstcaTDlIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=n9MP4lpKjj5EW_=l15X3fiKHTx_d1FLZR2y- q g_r4&m=A_BPS.ImnhzvSXn0fB0jsliqEXHXRwNc8StfFY=W5ozY&s=cuDaepaHhh- kZHVNN0RJAV7JKtNbigWEgkxE_z8sQTs&e=> <https://urldefense.proofpo=nt.com/v2/url?u=https- 3A_www.instagram.com_allcpas_&d=DwMF-g&==euGZstcaTDIlvimEN8b7jXrwqO1- v5A_CdpgnVfiiMM&r=n9MP4IpKjj5EW_vIl5X=fiKHTx d1FIZR2y- q g_r4&m=A_BPS.ImnhzvSXn0f80jsliqEXHXRwNceStfFY5W5oz=&s=tSM_0CazHwE5rN9N_TIVNOV0TZkp3UmndeW9YolA DCY&e=> From: Kathleen O'Malley Sent: Wednesday, September 06, 2017 3:47 PM To: Matthew Mazotas 10 EFTA_R1_01387783 EFTA02377350

Cc: Nick Nichols ; Isabel Scharmer ; Rober= Katz Subject: Quarterly Estimates Hi Matt, I hope you had a nice labor day weekend. As we approach the September deadline for t=x estimates, we wanted to see if any estimated tax payments are due for the Chomskys. Please let me know if you need any additional inform=tion from Bainco. Thank you, Kate Kathleen O'Malleyab> Client and Research Associate 699 Boylston Street <https://urldefense.proofp=int.com/v2/url?u=https-3A_maps.google.com_-3Fq-30699- 2BBoylston-28Stree=-26amp-3Bentry-3Dgmail-26amp-3Bsource-3Dg&d=DwMFaQ&c=euGZstcaT=IlvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpl_pRP=fsfwcoov- Q&m=_JN5zmElok2ha2HKhXN4hnVYL0trXYKsSE2eCleLVxAk&s=Lky=zcpuzKXB8N7y32EpV2hlwcMxK0OkLQ- ZxqqWFKI&e=> I 10th=Floor I Boston, MA 02116 Directaspan> =ww.bainco.com <https://urldefense.proo=point.com/v2/url?u=http-3A www.bainco.com_&d=DwMF- g&c=euGZs=caTDIlvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpI=pRPAfsfwcoov-Q&m=E- mb18srQJuR1STGdjI8qaXshy4kRQa_vPSq2j7OIPE&s=3DRSY4m_cLOnr9rV43xeXOvRBRS54a9AFnGmIrCTgdYhE&e=> I [email protected] <mailto:[email protected]> <https://urIdefense.proofpoint.com/v2/urI?==https-3A__www.bainco.com_bainco-2Dnamed-2D2017- 2DfinanciaI-2Dtimes-2D30=-2Dtop-2Dregistered-2Dinyestment-2Dadvisers_&d=DwMF- g&c=euGZst=aTDIIvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpl_=RPAfsfwcoov-Q&m=E- mb18srQJuR1STGdjI8qaXshy4kRQa_vPSq2j7OlPE&s==UV8ju7FISDcENUeNBN4rHs71kVBzo2YKC_YfaSVhJw&e=> 11 EFTA_R1_01387784 EFTA02377351

This communication is for informational purposes only. It is not intended a= an offer or solicitation for the purchase or sale of any security or fina=cial instrument or as an official confirmation of any transaction. Market =rices, data and other information are not warranted as to completeness or accuracy and are subject to change=without notice. The comments or statements made herein do not necessarily =eflect the opinions of Bainco International Investors, lit, its subsidiari=s and affiliates. The email may contain confidential or proprietary information. If you are not the intend=d recipient of this email, please immediately reply to the sender and make=the sender aware of the mistake and then delete the email. This communication is for informational purposes only. It is not intended a= an offer or solicitation for the purchase or sale of any security or fina=cial instrument or as an official confirmation of any transaction. Market =rices, data and other information are not warranted as to completeness or accuracy and are subject to change=without notice. The comments or statements made herein do not necessarily =eflect the opinions of Bainco International Investors, LLC, its subsidiari=s and affiliates. The email may contain confidential or proprietary information. If you are not the intend=d recipient of this email, please immediately reply to the sender and make=the sender aware of the mistake and then delete the email. 12 EFTA_R1_01387785 EFTA02377352