From: Sent: Wednesday, January 31, 2018 7:19 AM To: Gary Press Cc: Rich Kahn < M= Subject: Re: Next Do we have a dial in number for today? On Jan 30, 2018, at 7:48 AM, Gary Press wrote: Confirmed for tomorrow at 11:30. Do you want me to distribute a call-in number? Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (Si) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender Immediately and delete or destroy this message and/or attachments From: Sent: Tuesday, January 30, EFTA_R1_00999961 EFTA02236641

To: Gary Pres Cc: Rich Kahn Subject: Re: Next I:30am on Wed. would work best. May we confirm? On Jan 29, 2018, at 9:27 PM, Gary Press wrote: I am currently available to talk this Wednesday morning between 7:00 and noon Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or Iii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Metes by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the mender immediately and delete or destroy this message and/or attachments From: [mailto: Sent: Monday, January 29, 2018 9:26 PM To: Gary Press EFTA_R1_00999962 EFTA02236642

Cc: Richard Kahn Subject: Re: Next Might you be able to give some available times for wed? Or is this a timely conversation? Sent from my iPhonc On Jan 29, 2018, at 9:20 PM, Gary Press wrote: Okay. I will also let you know if I can excuse myself from the meeting earlier Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax- related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed heroin. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, EFTA_R1_00999963 EFTA02236643

copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From Sent: Monday, January 29, 2018 9:20 PM To: Gary Press Cc: Richard Kahn Subject: Re: Next Let me get back to you Sent from my iPhonc On Jan 29, 2018, at 9:05 PM, Gary Press wrote: Does before 9:00, 2:30 or after 5:30 work for you? I just got out of late running meetings and noticed that a morning meeting was moved. Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 EFTA_R1_00999964 EFTA02236644

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax- related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Richard Kahn Sent: Monday, January 29, 2018 7:22 PM EFTA_R1_00999985 EFTA02236645

To: Gary Press Cc: Su : e: e confirming I I :30am tomorrow if that still works for you i will call you at your office number thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 On Jan 29, 2018, EFTA_R1_00999966 EFTA02236646

at 7:26 AM, Gary Press wrote: Does either 11:30 or 2:30 work for you tomorr ow? I will also let you know if my schedul ed change s for today Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 EFTA_R1_00999967 EFTA02236647

To ensure complia nee with require vents imposed by the IRS, we inform you that unless speci£i tally indicat ed otherwi se, any tax advice contain od in this CCOMUDi cation (includ ing any attachm ont to this communi cation, other than an attachm ont which is a formal tax opinion ) was not intends d or written to be used, and cannot be used, for the purpose of (i) avoidin g tax- related penal ti OS under the Interns 1 Revenue Code, or (ii) promoti markoti ng, or recomme nding to EFTA_R1_00999968 EFTA02236648

another party any tax- related matter address ed herein. CONFIDE NTIAL! This electro nic message and any attachm ants to it may contain informs tion that is legally confide ntial. This informs tion is intends d only for the individ ua2 or entity named above and is not to be disclos Od or distrib uteri any further Access by any other party is prohibi ted. If you are not the intends d recipie nt any disclos copying distrib ution or use of the content e of this message or attachm ants is strictl y EFTA_R1_00999969 EFTA02236649