From: Joseph Vinciguerra < To: jeffrey E. <jeevacation@gmail.com> Subject: Question Date: Fri, 29 Sep 2017 18:53:44 +0000 Hi Jeffrey, I hope all is well. When you have 5 minutes, I want to run something by you regarding like-kind exchange reporting. Thanks. Joe Joseph M. Vinciguerra I Tax Director & Tax Counsel I El sium Mana ement LLC EFTA01002815