<table><tr><th>From:</th><th>Richard Joslin &lt; [ ] @elyslIc.com&gt;</th></tr><tr><td>Sent:</td><td>Monday, October 5, 2015 10:26 PM</td></tr><tr><td>To:</td><td>jeffrey E.; Dlugash, Alan</td></tr><tr><td>Cc:</td><td>Brad Wechsler; John Castrucci</td></tr><tr><td>Subject:</td><td>RE: DRAFT Federal and State</td></tr></table>

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From: Richard Joslin
Sent: Monday, October 05, 2015 6:25 PM
To: 'jeffrey E.' <jeevacation@gmail.com>; 'Dlugash, Alan' <==
Cc: Brad Wechsler <@elysllc.com>; John Castrucci <==@elysllc.com>
Subject: DRAFT Federal and State

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

K-1's.=nbsp; All returns are Apollo in review, gave additional eg foreign info disclosures.&n=sp; today re PFIC's and All partnership Form 926.- items foreign have disclosures been tied will back be continuing to the Schedule to be checked (additional 8621forms will be added). State returns are also in review &#=211; once I can review the various states, I will send — likely tomo=row.

We can potentially defer income into future – =EF 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.

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

Password to follow in separate email.<=b>