nds ("Jeeperfl, which has elected to be taxed as qualified eOc41•Ftik su!)44isur • • *• • • : " • • . • • • . • • • . . • . WHEREAS,: the Boaid :Of Di/edits oe•FT4 determined that it A in the best inlet. eats 'Of the dozponition shierisolde;cjeffsey E. Eisstisils ("Epstein", to tienefet and