KRAMER LEVIN NAFTAILIS & FRANKEL LLP 1177 Avenue of the Americas New York New York 10036 E-mail: David B. Anders Meredith L. Turner WACHTELL, LIPTON, ROSEN & KATZ 51 West 52nd Street New York New York 10019 E-mail: E-mail: Stephen D. Susman 968107 20 EFTA00300222

nd that Claimants be directed to pay the costs, fees and expenses incurred in connection with this prorPnding. Dated: New York, New York WACHTELL, LIPTON, ROSEN & KATZ December 4, 2009 By: David B. Anders Meredith L. Turner 51 West 52nd Street New York. New York 10019 Attorneys for Respondent Wa

MER LEVIN NAFTAILIS & FRANKEL LLP 1177 Avenue of the Americas New York, New York 10036 E-mail: 21 David B. Anders Meredith L. Turner WACHTELL, LIPTON, ROSEN & ICATz. 51 West 52nd Street New York, New York 10019 E-mail: E-mail: Stephen D. Susman 997243v11011543 EFTA00731200

). a June 2011 I pranicallawsom 2013 Manson Acorns AA risks resenot EFTA_R1_01967198 EFTA02676202 AUTHORS Deborah L. Paul PARTNER WACHTELL, LIPTON, ROSEN & KATZ Deborah is a partner in the ni'Cla Department, where she focuses on the tax aspects of domestic and cross-border osrporate transact