To: From: lawrence delson Sent: Tue 8/5/2014 11:38:12 AM Subject: Tax prep Jeffrey Rich and I will also go over state filing requirements. It may be that there is not the need to file in as many states as has been in the past. We will review with you. Larry Delson International, Inc. P.O. BOX 3776 EFTA_R1_00357842 EFTA01917432