From: Richard Joslin
Sent: Thursday, October 2, 2014 5:49 PM
To: Jeffrey E.
Subject: 1099-S

I will look at the statute- the form indicates </=:p>

A sale or exchange =ncludes any transaction properly treated as a sale or exchange for federal=b> income tax purposes, even if the transaction is not currently taxab=e.

http://www.irs.gov/pub/irs-pdf/i1099s.pdf <http://www.irs.gov/pub/irs-pdf/i1099s.pdf=>

Richard Joslin

CFO

Elysium Management LLC, located in New York, NY 10022. Contact information (w), (c), and (f) are also included, but obscured.