enue Sanwa 1991 Name(s) shown on return Passive Activity Loss Limitations PIP See separate instructions. Ille• Attach to Form 1040 or Form 1041. leo Go to www.irs.gov/Form85t32 for instructions and the latest information. SCOTT G. BORGERSON & GHISLAINE MAXWELL Part I OMB No. 1545-1036 2017 Allad