tirety, and 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 Respo

alue basis). 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