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 New York, NY 10022 (w) (c) (f) 1 EFTA_R1_01304907 EFTA02340326