PeRKINSCOle March 22, 2018 TO: The Zerocoin Electric Coin Company FROM: Bryan Smith RE: Certain Federal Income Tax Consequences Applicable to Retention and Distribution of Zcash This memorandum discusses certa

nformation and if there are any corrections and/or changes please let me know asap. Thank you. Margaret Baily Executive Assistant to Zooko Wilcox The Zerocoin Electric Coin Company Sit EFTA00842748

(i) The Zerocoin Electric Coin Company 5655 W. 8th Avenue, Lakewood, CO 80214 To: Founders' Reward Recipients (ZECC Founders, Investors, Employees & Advisors) From: Zooko Wilcox Date