two are represented by Jack Scarola, of Searcy Law; one is represented by Sigrid McCawley, of Boies Schiller; one is represented by Rita Glavin, of Seward & Kissel LLP, and one is represented by Gloria Allred, of Allred, Maroko & Goldberg. Of the remaining five, four we have been unable to connect with (at least at

two are represented by Jack Scarola, of Searcy Law; one is represented by Sigrid McCawley, of Boies Schiller; one is represented by Rita Glavin, of Seward & Kissel LLP, and one is represented by Gloria Allred, of Allred, Maroko & Goldberg. Of the remaining five, four we have been unable to connect with (at least at

e indirect compensation' on Schedule C of Form 5500. The above statements are based on advice received by the Partnership as to ERISA matters from Seward & Kissel LLP, New York, New York. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0068652 CONFIDENTIAL SDNY_GM_00214836 EFTA01374113

Memorandum under the heading "Risk Factors - No Separate Counsel; No Responsibility or Independent Verification" and specifically acknowledges that Seward & Kissel LLP is not responsible for any acts or omissions of the Partnership, the General Partner, the Investment Manager or any administrator, accountant, cust

State of New York without regard to principles of conflict of law. 13. TAXATION Federal Taxation The Partnership has been advised by its counsel, Seward & Kissel LLP, that, under present law, the Partnership will be treated as a partnership and will not be a taxable entity for Federal income tax purposes. Instea

e indirect compensation' on Schedule C of Form 5500. The above statements are based on advice received by the Partnership as to ERISA matters from Seward & Kissel LLP, New York, New York. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0087790 CONFIDENTIAL SDNY_GM_00233974 EFTA01386204

their interest in the Partnership nor will they be subject to any estate duty or inheritance taxes in the Cayman Islands. General The advice from Seward & Kissel LLP on Federal, New York State and New York City tax matters is based on the assumption that the Partnership will be organized and operated in the manne