terest, had a value if $8.37 mil. Ju=t before yearend the note was divided into two notes: Note 1 in the amount of $5.12 mil was used to fund Ben's Yggdrasil Tru=t ( formed to take advantage of the gift exemption due to concern the allo=ed level would be reduced.) Note 2 in the amount of $3.25 mil remained in