ued. Prepack Net Room 444 Gavaalc541 Fune 03D. Flopod. Dynastk 409 Caw CCO. Propel; Doeresec 410 AmPOD. COO. Proved. D:mestic 411 AmPOD. COD. Cohan Domes,/ 412 Aust00. ECOO. PrigeoedOorretric 413 AusePOD. ECOO. Cc4c31. Ilemestx 414 AusePOD. PAP. Present Dorneslc 415 AuseP00. Gunned rude C

Number Tad Rate Plan Other Billable Total caIN Min:See Min:SeC Min:Sec MI n SeC Rate ChergeS Nalonal Wanted HOC Pam 07/1104 . 0,1001 Cohan leer Ptak 1840,00 :244100 0.00 OR Ps* )):00 II :00 0.04 MOW Okal Caned! pee 100 114,10 :1400 Off Pak a 6:14 4.11 0.0e Total ulpe Ch

Prepaid. Rollin Monger 408 Guaranteed Funds COO. Prepaid. Donvoir 409 Cosh COD. Peeped. Domesec 410 haPCO. COD. Propel Damos1c 411 MAPCO. OW. Cohan,. Denman 412 AirePCO. ECOD. Proems. Mamma 419 AutoPCO. ECOD. Cohere. Damask 414 /40314CO. PAP. Prope4 Dunmire 415 PLOW CO. Gu amnia cid Funds

rne!. please wit us at O2015Amerce, Express At nghis, eser•ed Areintin Eipcoss uses 3,0 party protege ....ice rrAiders oho are not &homed Ia a0 on Cohan of Amenan Expose and feu acknve*Sde Una /reran Ewe's et nna way nierioneale or lath. re, the actions et the service trevOe, ad le c.lytt•medy (0, wr

11444 343012 434.141 417742 431144 Tool 704•030440744.2410 490 449 417 4.11 314 312 314 496 644 623 6.09 606 40 441 161 343 ins Cohan 44444,3 ON) 15342 14754 14131 10710 23195 71.117 71.971 37.141 24111 0132 31313 44911 67 ITO 71129 9094 103437 too thhees1640.041020

2705819 OPTION 3 502 Aft R/H Galley The galley decorative counter top will be removed and replaced with a solid color, solid surface material (Cohan or equal) countertop. Fabricate and install two (2) sliding doors laminated in wood veneer to replace the existing clear Plexiglas doors inboard of

2707314 OPTION 3 502 Aft R/H Galley The galley decorative counter top will be removed and replaced with a solid color, solid surface material (Cohan or equal) countertop. Fabricate and install two (2) sliding doors laminated in wood veneer to replace the existing clear Plexiglas doors inboard of

t for such fractional interests. The Commissioner appears to have ignored, or been unaware of. the venerable lesson of Judge teamed Ilan& opinion in Cohan: In essence, make as close an approximation as you can, but never use a zero. See Cohan v. Comm'r, 39 F.2d 540, 543-44 (2d Cir. 1930). ° Emphasis

nt of shares pet snore Cs) snvestrnent (S) Sc Your Nnandal Advisor: nrr <T Al" Ir A kit vo C rnCO,CI Estimates of vaue stocriell by issuers 04 Cohan programs (which ere generally 'net asset \Our estenakS) are shown as' muer est. value per unit'. For Private equity funds, 'Est. value per unt' is a

de 51.00) 16.01,175C0 5/16/2011 Minot TaMble Binds 2.110 16.400.207.43 5/16/3)11 InItrol: tnabie DOD& • X*133 16A0/445.76 5/17/2011 /Ana Cohan( Can) (MOM) - 16396313Th 5/18/3)11 Lary Z OreratirktLt Knit unJ,Ilipyisil Evcree 00)4010>) 1511%31576 Wily Non. I.P.Coactotraron Attounl ( Mo