From: jeffrey E. <jeevacation@gmail.com> Sent: Wednesday, October 7, 2015 6:05 PM To: Richard Kahn Subject: Fwd: DRAFT Federal and State

Forwarded messag=
From: Richard Joslin
Date: Mon, Oct 5, 2015 at 6:25 PM
Subject: RE: DRAFT=Federal and State
To: "jeffrey E." <'eevacation@ mail.com <mailto:jeev=cation@gmail.com», "Dlugash,
Alan" =»
Cc: Brad Wechsler «mailto
John Castrucci

Password:

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## From: Richard Joslin

Sent: Monday, October 05, 2015 6:25 PM
To: 'jeffrey E.' <jeevacation@gmail.com <mailto:jeevacation@gmail.com= target=»; 'Dlugash, Alan'
=lt
Cc: Brad Wechsler >; John Castrucci
=t;
Subject: DRAFT Federal and State

I can send you paper copy —pls let me know.<=>

All returns are in review, eg foreign disclosures.=C2 All partnership items have been tied back to the Schedule K-1 =99s. Apollo gave additional info today re PFIC's and F=rm 926 - foreign disclosures will be continuing to be checked (additional 8621forms will be added). State returns are also in review =E2 once I can review the various states, I will send — likel= tomorrow.

We can potentially defer income into future  =93 QEF deferral election – election due with timely filed return

Tax on April 2015 projection compared to tax on 10/5=15 draft enclosed in attached memo.

## From: Richard Joslin (cont.)

Note that return will be efiled. 8283 will be sent w=th paper transmittal. (From 8453)

Password to follow in separate email.</=>

please note

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