<table><tr><th>From:</th><th>Brad Wechsl</th></tr><tr><td>Sent:</td><td>Friday, June 5, 2015 12:36 PM</td></tr><tr><td>To:</td><td>jeevacation@gmail.com*; 'r]</td></tr><tr><td>Subject:</td><td>Re: to create a boat file</td></tr></table>

Jeffrey-thank you; this is extremely helpful. We had a paralegal put together a loose leaf binder but we'll use this (a) as a guide to fill in the gaps and (b) as back-up for our dialogue with Rick Bronstein of PW who is going to help us nail down correct tax treatment in context of our overall discussion the other day. B

From: jeffrey E. [mailto:jeevacation@gmail.com]
Sent: Friday, June 05, 2015 08:19 AM
To: Brad Wechsler; Richard Joslin ██████████████████; Melanie Spinella ██████████████████████
Subject: to create a boat file

1. Statement of taxpayer's boating experience.

2. Copies of potential charterers.

3. Purchase agreement, Bill of Sale and Invoice, and all canceled checks showing verification of yacht purchase.

4. Statement of actions taken to investigate boat 5. Name and address of all charterers and their lease agreement.

6. Schedule of fees or charges billed to charters.

7. Copies of original loan agreements/promissory notes on financed portion of property.

8. Insurance policy(s) on yacht and its contents (collision and liability).

Note to examiner: Does policy cover rental of boat?

## 9. Copy of First Preferred Ship Mortgage.

## 9. Copy of First Preferred Ship Mortgage. (cont.)

10. Promotional materials and charter sailing brochures for yacht.

11. Invoices and ad copies for advertisements on availability of yacht for rental.

12. Copies of any management agreements or management contracts for boat supervision, maintenance, or operation.

13. Ships log(s) for engine and/or boat use.

14. Maintenance records and service check performance records.

15. Certificate of Origin.

16. Certification of Documentation from U.S. Coast Guard.

17. Copy of commercial captain's license.

please note

The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE

Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com <mailto:jeevacation@gmail.com> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved

www.imax.com

IMA' is a registered trademark of IMAX Corporation.

## 9. Copy of First Preferred Ship Mortgage. (cont.)

## IMPORTANT NOTICE******************************************************************

Information contained in this e-mail correspondence and any attachments is confidential information intended only for the use of the individual or entity named above.

Any reader of this message who is not the intended recipient of this correspondence is hereby notified that any dissemination, distribution, copying

or communication of the contents of this correspondence is strictly prohibited. If this e-mail was not addressed to you , please immediately notify us

by phone in Canada at (905) 403-6500 (collect calls will be accepted) or by email at webmaster@imax.com and delete and destroy this

correspondence inadvertently sent to you. Thank you