To: Jeffrey EMeevacation@gmail.comj From: Richard Joslin Sent Mon 6/16/2014 4:17:14 PM Subject: tax question With the April 15 2014 tax extension payment, we included income tax on $ 15.5MM of gain from sale of Leger. Given that 1040X FY 2012 has been drafted, it would seem we can "free up" this extra income tax and treat as overpayment toward 2014 estimated income tax. Please let me know if you disagree. Thanks Richard Joslin CFO Elysium Management LLC 445 Park Ave Ste. 1401 New York, NY 10022 (w) (c) (f) EFTA_R1_00365990 EFTA01922106