deral Audits of Schedule Ec; passive v active, at-risk • Multiple gift tax audits=/u> • NYS residency and income allocation audits=/li> </=pan> Surya Shivakumar &#=211; Senior Manager — PCS 2 EFTA_R1_01363679 EFTA02366583 NJ audits R=1; full substantiation of all lines and adjustments NYS=residency & incom

dule Cs " Federal Audits of Schedule E — passive v active, at-risk4=i> • Multiple gift tax audits • NYS residency and income allocation audits Surya Shivakumar &#=211; Senior Manager — PCS • Federal compliance audits (line by line) • NJ audits — full substantiation of all lines and adjustments • NYS resid