urs. From: jeffrey E. [mailto:jeevacation@gmailcomj Sent: Monday, January 26, 2015 6:56 AM To: Brad Wechsler; Richard Joslin; Eileen Alexanderson; Melanie Spin=lla Subject: someone should take a hard look at the topco midco b=dco liquidation and decide if there is a passive,though albeit deferred ta= loss