522 of the Code. If you have any questions, please call us at the telephone number shown in the heading of this letter. Sincerely yours, Manager, ED Determinations EFTA_R1_O21O4O57 EFTA02707097 Ct IRS Department of the Treasury Internal R Service 03056 P.O. Box 2505, Roos 4010 Cincinnati OH 45201 00

If you have any questions, please call us at the telephone number shown in the heading of this letter. Sincerely yours, Cindy Westcott Manager, ED Determinations EFTA_R1_02107052 EFTA02707937 al IRS Department of the Treasury Internal R Service 03856 P.O. Box 2505, Roos 4010 Cincinnati OH 45201 00