EFTA00169300.pdf

Deutsche Bank Private Wealth Management Corporate Account Authorization and Terms and Conditions Officer's Certificate [Art, iiA.CPykt 0 EpsteM Virgin Islands Foundation, Inc Account Nam The Oh elected and saand Dice /A-es/Mild Oho "Corporation") heintitailkjitla4 11/00410%iiilettileciallOiliWerly$2000by Unanirileviie Cense/de Ihe BOMA edlifee*011ierl the it SeMplber- /31> ••RESOLVEO.ddd env taken deditialid bydhi ofdu'Ca al{ORyprifjeiotzadai When ardiatddiaided Md. (A) Open and maintain one or more brokerage account(sl for and in the name of the Corporation at Deutsche Bank Searklea Inc. (referred to herein as "DEMI, (including any successor thereof): (Ell Deposit, (Seiner, assign, iimthdrew and transfer funds, instruments and securities of any typo; (C) Sell any securities owned by the Corporation: (0) Buy any secsmes in a cash account and (El Buy, sell and sell secunoes (including put and call options) shod in a margin account; and (DELETE (E) IF INAPPLICABLE) 61 Execute all documents, and exercise and direct the exercise of all duties, rights, and powers, and take all actions necessary or appropriate to pedorm the powers enumerated above. FURTHER RESOLVED, that the 5/ glee./ of the Corporation shell certify n 'Writing any charges. in. the powers. office or identity of those pernbriy authorized, to perform the powers enumerated above. DBSI may rely upon any such certificate of authority furnished by the Corporation env/ written corbication of any change in authority shall have been received by DB51. My past action in accordance with this resolution is hereby ratified and confirmed. The powers enumerated above pertain to seances of any type now or hereafter held by the Corporation in its own right or in any fiduciary capacity. Powers previously certified by the Corporation shall net be affected by the dispatch or receipt of any other form of notice nor any change in the position with the Corporation held by any person so empowered. Any officer of the Corporation is hereby authonzed to certify these resolutions to whom it may concern. (2) Each of the following are authorized to perform the powers enumerated in the foregoing resolutions and by signing his a her name in this section 2 agrees on behalf of the Corporation to the Terms and Conditions attached hereto: (List name and corpcilitia E e rie Name Position Signature Signature Deutsche Bank Securities Inc . a subsidiary of Deutsche Bank AG. conducts investment banking end secunties activities in the United States. 111111111111 09 PAW OM Corp Acct Auth h T&C (02/121 CORP 006420.0222i2 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) 16/49349-M683 EFTA_000 19553 EFTA00169300 (3) The Corporation is duly organized and existing under the lawii of the State of , it 1 — has the powers to take the ear:ins authorized by the resolutions certified herein. (4) No action has been taken to rescind or amend said resolutions, and they are now in furl force and effect (5) No one other than the Corporation shall hive any interest In any account opened and maiotained in the name of the Corporation. (6) THE TERMS AND CONDITIONS ON THE NEXT TWO PAGES CONTAIN A PRE-DISPUTE ARBITRATION CLAUSE AT PARAGRAPH 11. IN WITNESS WHEREOF. I have hereunto affixed my hand and the seal of the C0rPorsticri this SEAL Signature of Certifying Officer (fie Name of Certifying Officer -c. Pie S c0-e Lie - Corporate Title of Certifying Officer Please note A second certifying officer must sign if the first certifying officer is one of the persons listed in section 2. Signature of Second Cerutytng Officer Name of Second Certifying Officer Corporate Title of Second Certifying Ottkcer IF THE CLIENT IS INCORPORATED OUTSIDE THE UNITED STATES, THE CLIENT MUST COMPLETE AND RETURN A FORM W-8 ALONG WITH THIS OFFICER'S CERTIFICATE. 09-aWM-0iSe Cog, Aect Audi Si T&C 102/12) CORP 000420022212 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) U6ag i-bg684 EFTA_000 19554 EFTA00169301 Terms and Conditions Corporate Accounts Deutsche Bank Securities Inc. (referred to herein as "ossri accepts the Account of the client deserted in the attached certificate (the "Client"). The term DBSI includes its affiliates, officers, directors. agents end employees. Client understands that Pershing LLC is the carrier of the Account as de.aring broker pursuant to a clearing agreement with DBSI. Deutsche Bank Securities Inc. is a subsidiary of Deutsche Bank AG. As used herein, the term 'affiliate of Deutsche Bank' or "Deutsche Bank affiliates" means Domache Bank AG ins its °obsidians, end ardiotes. Each of Deutsche Bank AG and He affiliates is a vaporously incorporated legal entity, none of which is responsible for the obligations of the others "Securities and Other Property" shall include, but shall not be limited to, money and securities, financial instrumeMs. commodities of every kind and nature, and all contracts and options relating to any thereof, owned by the Client or in which the Chant has an interest These terms and conditions snail be construed in acoerdence with the laws of the State of New York and the United States. as amended. By opening the Account, Client agree, to the following temp and conditions: 1. ConfInn/done, end Trenarnission of Instructions Client agrees to notify DBSI in writing, within ten (101 days of sending Client a confirmation, of any objection Client has to any transaction in its Account In the absenee of such vnitten notification, Client agrees that all transactions for its Acccunt will be final sno binding on it. Caere understands that it is responsible for transmission of instructions to DBSI and that Client bears the risk of loss arising from the method of transmission that Client uses in the event of transmission errors. misunderstandings. impenonations. transmission by unauthorized persons or forgery. Client agrees to relaase and indemnity DEffil from any and all liability arising from the execution of transactions based on such instructions except if 0 6.5 s gross negligence caused the transmietuon error. 2. Cash Account With respect to the Account (i) Client will make full cash payment on or before settlement date for each security purchased, unless funds sufficient tiered ere akeedy held in thn Account: Chem does riot contemplate selling any security before it is paid for as provided in the preceding clause, (iii) Client will own each security sold at the time of sale and, unless such security is already held in the account will promptly deliver such security thereto on or before settlement date; and liv) Client will promptly make full cash payment of any encore that may become due in order to meet necessary requests for additional deposits or, with respect to any unissued security purchased or sold. to mark to the market 3. Short and Long Orders; Deliveries and Settlements Client agrees that in giving orders to sea, all "short" sales will be designated by it as "short" and all other sales will be designated by DBSI as "long' Ciotti also agrees that DBSI rdey, et its disonstion, immediately cave: any short sales in the Account, without prior notice. In one of non. delivery of a security, DBSI is authorized to purchase the security to cover Client's position and charge any loss, commissions and fees to the Account Chant agrees that if DBSI fails to receive payment for securities Client has purchased, DB51 may, without prior demand or notice, sell those /earner or ether property hold by DBSI in the Account and any less resulting therefrom will be charged to the Account Client authorizes DBSI at its discretion, to request and obtain cdansion(s) of Client's time to make payment for securities Client purchased. as provided for by Federal Reserve Bank Regulation T. 4. USes Client hereby grants to DBSI and its Affiliates a security interest in and lien upon as Securities and Other Properly in the possession or control of DBSI, any of its Affiliates Or Pershing, in which Client hoe an interest iheld individually, /piney or otherwise) (collusively all such Soburities aria Other Property are referred to herein as 'Collateral in order to secure env and all indebtedness or any other obligation of Client to DBSI and its Affiliates or Pershing (provided that such indebtedness or obligation to Pershing arises in connection with this Agreement) (collectively, alt such obligations are referred to herein as the "Obligations"). Clients who em joint accountholders (s.bint Accounthoklers") acknowledge and agree mut pursuant to this lien, the Collateral shall include Securities and Other Property held in the Account or any other account held by either Joint Accountholder with DBSI or its Affiliates (whether individually, jointly or otherwise) end shall secure any and all Obligations of each JoIM Accountholder to DEffil and its Affiliates. DBSI (or Pershing, at DBSre instruction) may, at any time and without prior notice, sell, transfer, release. exchange, settle a otherwise dispose of or deal with any or nil suoli Collaterel in order to satisfy any Obligations. In enforcing this lien, DBSI shalt have the discretion to determine which Securities and Other Property to apply fa the purposes of the foregoing. Notwithstanding the foregoing. nothing herein shell be deemed to grant an interest in any Account or assets that would give rise to a prohibited transaction under Section 49754c) (nIB) of the Internal Revenue Code of 1986. as amended, or Section 4061400106 of the Employee Retirement Income Securely Act of 1974 as amended Securities arid Other Property held in Client's retirement account's) maintained by DBSI, which may include IRAs or qualified plans, are not subject tb this lien and such Securities and Other Property may only be used to setisfy Client's Indebtedness or other obligations notated to Client's retirement account(s). 5. Authority to Uestow In case of the sale of any eeaalty or other property by 0851 at Client's Olfaction and DBSI's inability to timely deliver the same to the purchaser by reason of Client's failure to supply DIISI therewith Client authorizes D851 to purchase or borrow any security or other property necessary to make the requited delivery, and Client agrees to be responsible for any kiss or cost, inducing interest which DB51 sustains as a result of Client's failure to make delivery to DBSI. 6. Interest Charges Client acknowledges that debit balances in the Account including, but not limited to, those arising from its failure to make payment by settlement date for securities purchased, will be charged interest at the then current rate, in aoaccdance with DBSI's usual custom. Interest will be computed on the net daily debit balance, which is Connoted by combining all debit balances and credit balances in each account with the exception of credit balances associated with short security positions. 7. Credit Info/Illation and Investigation Client authorizes EldS1 to obtain reports =interning its credit standing and business conduct at DIffil's discretion. Client also authorizes DBSI and any affiliate al Deutsche Bank, ineludiag, without limitation. Deutsche Bank AG. to share among such affiliates such information and any other confidential information DB51 and etch affiliates may have about Client and the Account. OS.PWii.4-0184 Corp Acct Auth 6 T&C IOL12) CORP 006420-022212 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) laStsM685 EFTA_000 19555 EFTA00169302 8. Satisfaction of Indebtedness Client agrees to satisfy, upon demand. any indebtedness, including any interest and commission charge.. Client further agrees to pay the reasonab'e costs and expenses of collection or any amount it owes DBSI, including reasonable attorney's fees and court costs wont agrees that DBSI and its deanng broker have the right to collect any debit betance or other obligations owing in Client's Account, and that such rights may be assigned to each other. 9. Loan or Pledge of Securities and Other Property Within the limitations imposed by applicable law, all Sccunties and Other Property now or hereafter held. carried. or maintained by 013SI in its possession thet have not been fully paid ter, may be lent. either to DBSI or to others. pledned, and ropledind by 0851, without notice to Client. Client understands that while securities held for its Account are loaned out. Client MI lose voting rights attendant to such securities 10. Aggregation of Orders and Average Prices• Client authorizer. DBSI. at ite discretion, to aggregate orders for the Account withiother customer orders. Client recognizes that in so doing, it may receive an average price for its orders that ray be different from the price(s) it might have received had its orders not been aggregated. Client understands that this practice may also result in its orders being only partially completed. II. Arbitration - This section of the Agotemein concerns the precbcpute erintretion agreement cutworm us. By 'signing this Agreemnnt, we agree as follows: (i) All partite re thie Agreement are gluing up the right to sue each other In court, Including the right menial by jury, mare es provided by the rules of the arbitration forum in which • claim Is Med: lie Arbitration awards nor generally anal snit eliding. A perty'a eibilhy to have e men norms* or modify an erternitton award is yew lentexl; Ohl The shirty of the parties to obtain documents. enema sen•reents and other discovery le generally limited in nrbitretion es immeshed to courtproceedings: (Si The arbitrators do not hew to explain Om masonic) for their award, unless, In ail eligible caw, &joint rearrest for re expisinnd decision hes bean submitted by all parties to the panel at least twenty 120) days prior to the first hasping date (v) The peon of minimum" will typically indude a minority of arbitrators who were or am affiliated with the secunties Industry (vii The rules of some arbitration forums may impose time limits for bringing • cake In orbit:mom. In some cease, a claim that is Irmligtil• for arbitration may be brorreht in court Ind MB The ruin of the arbitration forum in whidt the claim is filed, end any amendments thereto, shall be lemorporeted into des Agreement - Client agrees to arbitrate with DBSI any controversies which may entre whether or not based on events occurring prior to the date of this agmementincluding any controversy arising out of or relating to any account with DBSI, to the construction. performance or breach of any agreement. or any dirt/ arising from any agreement or other relationship with DBSI, or to transactions with or through DBSI, only before the Financial Industry Regulatory Authority, Inc., or any exchange of which 0851 is a member, at Client's election. Client agrees that Client shall make Chant's election by registered mail to Deutsche Bank Securities Inc., Compliance Department - Attention: Director of Compliance, 60 Wall Street, 23rd floor, Mei Stop NYC60.2330, New York, NY 10005.2838. If Client's election is not received by DBSI within ten (10) calendar days of receipt of a written request Iron, 0851 that Client make an election, then D851 may elect the forum before which the arbitration shall be held. Neither DBSI nor Client waive any right to seek equitable relief pending arbitraticln. No person shall bring a putative or certified Cass action to arbitration, nor seek to enfnrCe mrfore-disPote arbitration agreement egeirst any netann who hes initlateo in court a putative class &dont or who is a member of e putative class who has not opted out of the class with respect to any darns encompassed by the putative class action until the den certification is denied; or (ii) the class is decertified; or Oil the customer is excluded from the class by the court. Such forbearance to enforce en agreement to arbitiate shad not constitute a waiver of any rights under this agreement except to the extent stated herrn. Important Disclosures for Your Records Deutsche Bank Securities Inc. 'NISI' is rurnishing this document to you to alert you to important matters regarding your account Securities Mentor Protection Corporation rSIPC1 Securities held by our clearing broker. Pershing LLC, for your account are protected up to the total not equity held in the account. Of this told, SIPC provides $500,000 of coverage, including $100,000 for cleirns for cash awaiting reinvestment. The remaining coverage is provided by Pershing through a commercial insurer. SIPC protection coolies when the SIPC member finn through which you hold your invests's, U fan financially and is unable to meet its obligations to securities clients, but SIPC protection does not protect against losses attributable to the rise and full in the market value of investments. A smell number of client accounts are not carried on Pershing's books due to specific account factors. These accounts are covered under DBSI's SIPC membership DB& does not preside coverage in excess of SIPC coverage. Certain investments, such az =misplay futures contracts and currency, ere inekgrole for SIPC protection. For additional information on SIPC, see www.SIPC.org or call the SIPC public information number, (202)371-8300. Payment for Order Flow DRAB receives payment when its routes for execution certain orders in certain secunties. The determination as to where to rooto orders is based on several factors, consistent with OBSI's obligation to provide best execution for all olient orders. Because several fader* are considered with respect to such asteerninarions, 0051 could potentially secure price improvements on such orders by routing them in a different manner and all such orders potentially could be executed at prices superior to the best bid or best offer. Payment is received by DBSI in the form of rebates, or credits against exchange fees, and speciaiist lee.. Details will be furnished won vnitteo request. 09-PSW-11186 Corp Acct Aub & T&C 102/12) COMP 006420-022212 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) aSa-W8686 EFTA_000 19556 EFTA00169303 Terms and Conditions Corporate Accounts Deutsche Dank Securities Inc. (referred to herein as tiBSI") accepts the Account of the client described in the attached cendicate (the -Client"). The term D85I includes its affiliates, °Rica., directors, agents and employees. Client understands that Pershing LLC is the earner of the Account as clearing broker pursuant toe clearing agreement with DEIS!. Deutsche Bank Securities Inc. is a subsidiary of Deutsche Bank AG. As used herein, the term 'affiliate of Deutsche Bank" or 'Deutsche Bank affiliates- mums Deutsche Bank AG and its subsidiaries and atfili aaaa . Each or Deutsche Bank AC and its affiliates is a separately incorporated legal entity, none of which is responsible for the obigations of the others. 'Securities and Other Property" shall include, but shall not be limited to, money and securities, financial inetrunsents, commodities of every kind and nature, and at Contracts and options relating to any thereof. owned by the Client or in which the Chesil haS an interest. These terms and conditions 'hie be construed in accordance with the laws of the State of New Vert and the United States, as amended. By opening the Account, Client agrees to the following terms and conditions: 1. Confirmations, and Transmission of Instructions Client agrees to notify OBS' in writing. within ten 4101 days of sending Client a confirmation, of any Objection Client has to any transaction in its Account. In the absent* of such written nritification, Client agrees tint all transactions for its Accoont will be final and landing on it Client understands that it is responsible for transmission of instructions to DBSI and that Client bears the risk of loss arising from the method of transmission that Client uses in the event of transmission errors, misunderstandings, impersonations. tranamusion by unauthorized persons or forgery. Client agrees to release and indemnify 0851 from any and all liability arising from the execution of transactions based on such instructions except if BSI's gross negligence caused the transmission enor. 2. Cash Account With respect to the Account: 01 Client will make full cosh payment on or before smtlernem date for each secunty purchased unless funds sufficient thereto, ere already held in the Account; (ii) Client does not contemplate selling any security before it is paid for as provided in the preceding clause; (iii) Client will own each security sold et the time of sale and, unless such security is already held in the account, will promptly deliver such security thereto on or before settlement date; and Client will promptly make NW cash payment of any amount that may become due in order to meet necessary requests for additional deposits or, with respect to any unissued security purchased or sold, to mark to the market. 3 Short and Long Orders; Deliveries and Settlements Client agrees that, in gNing orders to sell, all "shore sales will be designated by it as -short" and all other sales will be designated by DB51 as long.' Client also agrees dot DBSI may. at its discretion irnmedleteercover any short sales in the Account. without en& elute In rase of non- delivery of a security. DBSI Is authorized to purchase the security to cover Client's position and charge any loss, commissions and fees to the Account. Client agrees that If DBSI fails to receive payment for securities Client has purchased, DB51 may. without prior demand or notice, eel those securities or other property held by OBSI in the Account and any loss resulting theiefrom will be charged to the Account. Client authorizes DBSI, at its discretion, to request and obtain extension(s) of Client's time to make payment for securities Client purchased, as provided for by Federal Reserve Bank Regulation T. 4. Liens Client hereby grants to 0851 and its Affiliates a security interest in and lien upon all Securities and Other Property in the possession or control of DBSI, any of its Affiliates or Pershing, in which Client has an interest (held individually, jointly or othenreise1 (collectively ell such Securities and Other Property are referred to herein as "Collateral in order to secure any and all indebtedness or any other obligation of Client to DBSI and its Affiliates or Pershing (provided that such indebtedness or obligation to Pershing arises in connection with this Agreement) !collectively, all such obligations se referred to herenh es the "Obligations-I. Chem. who are joint aocounthoklors ("Joint Accountholders'( acknowledge and agree that pursuant to this ten, the Collateral shall include Securities and Other Property held in the Account or any other account held by either Joint Accountholder with DBSI or its Affiliates (whether individually, jointly or Otherwise) and shall secure any and all Obligations of each Joint Accountholder to ()BSI end its Affiliates. DBSI Ica Pendent?. at 0851's instruction) nay. at any time and without prior notice, sell, transfer, Meese, exchange, settle er °thaws, dispose of or deal with any or all such Coasters in order to satisfy any Obligations. In enforcing this lien, D8$) shag have the ciscretion to determine which Securities and Other Property to apply for the purposes of the foregoing. Notwithstanding the foregoing. nothing herein shall be deemed to grant an interest in any Account or assets that would give rise to a peohibited transaction under Section 4975(c) (1RB) of the Internal Revenue Code of 1986. a; amended, or Section 4050110(B) of the Employee Retirement Income Security Act of 1070, a5 amended. Securities and Other Property held in Client's retirement account(sl maintained by DB51, which may include IRAs or qualified plans, are not subject to this ken end such Securities end Other Property may oNy be used to satisfy Client's indebtedness or other obligations related to Client's retirement acoount(sl. 5. Authority to Borrow In case of the sale of any security er other property by DBSI at Client's direction and 0851's inability to timely deliver the same to the purchaser by reason of Client's failure to supply ()BSI therewith, Client authorizes DBSI to purchase or borrow any sootily or other property necessary to make the required delivery, and Client agrees to be responsible for any loss or cost, including interest, which DBSI sustains as a result of Client's failure to make delivery to DBSI, 8. Interest Charges Client acknowledges that debit balances in the Account, including, but not limited to, those arising from its failure to make payment by settlement date for securities purchased, will be cheesed interest at the then current rate, in aceerdence with DEtSrs usual custom. Interest will be computed on the net daily debit balance, which is computed by combining all debit balances and credit balances in each account with the exception of credit balances associated with short security positions. 7. Credit Information and Investigation Client authorizes DBSI to obtain reports concerning its credit standing arid business conduct at DBSI's discretion. Client also authorizes 0951 and any affiliate of Deutsche Bank, ineludleg, without hesitation. Deutsche Bank AG, to share among such affiliates soap information and any other confidential information 0851 end such affiliates may have about Client and the Account 09.PWssatee Corp Asti Auth & T&C (02112) CORP 006420-022212 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) tia9:0-1M687 EFTA_000 19557 EFTA00169304 8. Satisfaction of Indebtedness Client agrees to satisfy, upon demand. any indebtedness, including any interest and commission charges. Client further agrees to pay the reasonable costs and expenses of collection of any amount it owes DBSI, including reasonable attorneys fees and court costs. Client agrees that DBSI and its clearing broker have the right to collect any debit balance or other obligations owing in Chant's Account and that such rights may be assigned to each other. 9. Loan or Pledge of Securities and Other Property Within the Imitations imposed by applicable law, all Securities and Other Property now or hereafter held, carried. or maintained by OBSI in its possession that have not been fully paid for, rhay Sleet, either to 0861 a to Cid10IS, pledged, and repledged by DBSI. without notice to Client. Client understands that while securities held for its Account are loaned out, Client will lose voting rights attendant to such securities 10. Aggregation of Orders and Average Prices Client authorizes 0051, at its discrenolt to eggregete ceded for the Account with other customer orders. Client recognizes that in so doing. it may receive an average price for its orders that may be different from the price(s) it might have received had its orders not been aggregated. Client understands thet this pruritic, may also result in na orders being only pal daily completed. 11. Arbitration - This section of the Agreement contains the predistette arbitration agreement between tie. By signing this Agredrinent we agree as follows: 0) An partea to the Agreement are giving up the right to we each other in court including the right menial by fury. except se provided by the rules of the arbitradon teem in which a claim Is filed: Arbitration swamis any 9...reify final and binding. A perty's Mem in haven, meat ravine a modify en arbitration sward is vow limited; (110 The ability of the parties to obtain drionments. Viit/10011 esterwans end other dsomery ie generelty brined in areinetion ea competed to court proceedings; MI The arbitrators do not have to implant the reason(r') re r their award, unless, in en eligible case. e)eim request for re explained decision ha. been submitted by all parties to the pants at least twenty (20) days prior to the first hearing date; (v) The panel of abetment will typically lode& a minority of arbitrators who were awe affiliated with the securities Industry; Nil The rules of some arbitration forum, may Impose time Mute for bringing a claim In arbitration. In some cams. a claim that le ineligible for arbitratim may be brought in nowt raid Mil 114 nage of the arbitration forum In which the claim is filed. end any amendments thereto, shall be incorporated into this Agreement. - Client agrees to arbitrate with DBSI any controversies which may arise, whether or not based co events occurring prior to the date of this agreementincluding any controversy arising out Of Or relating to any account with 0651. to the construction, performance a breach of any agreement, or any duty arising from any agreement er other relationship with 0851, or to transactions with or through MI, only before the Financial Industry Regulatory Authority, Inc.. or any exchange of which 0651 is a member, at Clients election. Client agrees that Client shall make Client's election by registered mar to Deutsche Bank Securities Inc., Compliance Department - Attention: Director of Compliance, 60 Wall Street, 23rd Floor, Mad Stop NYC60-2330, New York, NY 10005-2836. If Clients election is not received by DBSI within ten 110) calendar days of receipt of a written request from DEIS] that Client make an election, then DE151 may elect the forum before which the arbitration shall be held. - Neither D651 nor Client waive any right to seek equitable relit prindng arbitration. No person shall bring a putecive or certified class action to arbitration, nor seek to enforce any pre-donut* arbitration agreement agent any pennon who has initiated in Court a theetive doss action; or who is a member of a putative class who has not opted out of the clan with respect to any derma encompassed by the putative Clad action until 0) the Class Certification is denied; or 00 the class is decertified, or (iii) the customer is excluded from the clan by the coon. Such forbearance to enforce an agreement to arbitrate shall not constitute a waiver of any rights under this agreement except to the extent stated herein. Important Disclosures for Your Records Deutsche Bank Securities Inc "Dt1Sr is furnishing mis document to you to alert ydu in important manors regarding your account. Securities Investor Protection Corporation rSIPC) Secunties held by our clearing broker, Pershing LLC, for your account are protected up to the total net equity held in the account. Of this total, SIPC provides $500,000 of coverage, including $100,000 for claims for cash awaiting reinvestment. The remaining coverage is provided by Pershing through a commercial insurer. SIPC protection applies when the SIPC member firm through which you held your investments fails financially and Is unable to meet its obligations to securities clients, but SIPC protection does not protect against losses attributable to the rise and fall in the market value of investments. A small number of client accounts are not carried on Pershing's books due to specific account factors. These accounts are covered under 0851's SIPC membership. DEI51 dies not provide coverage in excess of SIPC coverage. Colrain investments, seen as commodity futures contracts and currency, are ineligible for SIPC protection. For additional information on SIPC, see www.SIPC.org or call the SIPC public information number, (202) 371-8300. Payment for Order Row DBAB receives payment when its routes for exeraution eertain orders in certain seounties. The deternination es to where to roots orders is based on several factors. consistent with 0651's obligation to provide beet execution for all client orders. Because several factors are considered with respect to such deterrninatiorrs, DB51 could potentially secure mice improvements on such orders by routing them in a different manner and all such orders potentially could be executed et prices superior to the best bid or best Offer. Payment is received by DDSI In the form of rebates, or credits against exchange lees, and specialist fees. Details win be furnished rpm written rattiest. C9-PW4-0186 Corp Aat Auth & T&C 102112) CORP 006120-022212 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) aStS9-08688 EFTA_000 19558 EFTA00169305 ARTICLES OF INCORPORATION RECEIVED: OF a t.:011. OFFICE J. EPSTEIN VIRGIN ISLANDS FOUNDATION, gifik),I1 I3 P EIS CCR11;;;;P:NIS We. the undersigned natural persons of the age of twenty-one years or more. all of whom are bona fide residents of the Virgin Islands of the United States, acting as incorporators of a corporation to be named J. Epstein Virgin Islands Foondation. Inc...do adopt the following Articles ofIncorporation: for such corporation pursuant to the Nonprofit Corporations Law of the Virgin islands (Chapter 3.. Title 13, Sections 491 et seq. of the Virgin islands Code), as the same may he amended from time to time. do make and file these Articles of Incorporation in writing and do certify: ARTICLE The name of the corporation (hereinafter referred .to as the "Corporation") is J. EPSTEIN VIRGIN ISLANDS FOUNDATION, INC. ., ..:11 ARTIckgjr. The principal office of the Corporation in the Vitgin Islands is located at 41.42 Kongens (lade. St. Thomas. Virgin Islands. and the name of.the resident agent of the Corporation at that address Is• Paul. tiorTman . • .80ARTICLE A. The Corporation is otgaetized exclusively for charitable. educational and scientific purposes` within the meaning of section:5610431 of the internal Revenue Code of 1986 (or the corresponding provision of subsequent tax law). :gatwithstanding any other provision of these Ankles. the Corporation shall not carry on any activities not permitted to be carried on 0) by a corporation exempt from federal income tax under Section f/l(cX3). or (ii) by_a corporation. contributions to which are deductible tinder Sections 170tetti). 2055(81(2). 2106to82)( A x ii). 2522ta 21 or 2522tb 421. 13. No pan of the net earnings of the Corporation shall inure to the benefit of am; individual. The Corporation shall. however. be authorized and empowered to pay reasonable compensation for services rendered and to make.payments in furthenince ot'its purposes. The Corporation may carry on proimeanda or ottwrwise attempt to intinerme legislation hut only to the extent permitted by the Internal Revenue Code. The Corporation shall not participate in. or intervene in (including the publishing or distributing of statements I. any political canipsion on beltal lo for in opposition to any candidate Mr public office. I CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) IDWDtWat8689 EFTA_000 19559 EFTA00169306 Articles of Incorporation Page 2 ARTICLE IV The rnember of the Corporation shall-be Jeffrey E. Epstein or such person or entity as he shall designate in writing. ARTICLE V The Corporation shall be managed by a Board. of Trustees which may further delegate management respons ibi titles to the officers of the Corporation. The number of Trustees constituting the Board of Trustees is three. The number of Trusteesmay be increased or decreased from time to time by amendment to By-taws. but in no event shall tiknumber be less than three. B. The names and addresses of the initial Board of Truinees are as follows: Paul Hoffman Jeffrey Epstein Jeffrey Schantz • ‘. ..4 C . Trustees shall be elected by the member as ipedifisct in the By-Laws. Any vacancy occurring. in theBo:ad of Trustees upon the death. resignation. expiration of term of office, or removal of min` Trustee. or as a result of an increase in the number of Trustees. shall be tilled by a majority vote of the remainine members of the Board ofirustees then in office, under procedures specified ititheS> • Laws. aThomns, VI 00802 441p. 6100 Red Hook. Quarter. Suite 8.3 AMerican Yacht Harbor _St. Thomas. VI 00802 ' 6100 Red Hook Quarter. Suite 9-3 American Yacht Harbor Si Thomas. VI 00802 D. The names and addresses of the initial Officers of the Corporation are as follows: 4Iit,sident Jeffrey/Epstein 6100 Red Hook Quarter. Suite B-; American Yacht Harbor St. Thomas. VI 00802 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) lleatSP-b88600 EFTA_000 19560 EFTA00169307 Articles of Incorporation Paget ARTICLE 1V The member of the Corporation shallie Jeffrey E. Epstein or such person or entity as he shalt designate in writing. ARTICLE V A. The Corporation shall be managed by a Board of Trustees which may further delegate management responsibil ities to the offi ceriofthe Co mggion. The number of Trustees constituting the:Board of Trustees is three. The number of Trusteestik•be increased or decreased fromMne to time by amendment to the By-laws. but in no.event shall the number be less than three. 'S /935' • i B. The names and addresses of the initial Board$#trusiees Lie as follows: Paul Hoffman Jeffrey Epstein. Jeffrey Schantz. St.>•Thomei.s, VI 00802 g 6100 Red Hook Quarter. Suite B-3 Aperican Yacht Harbor ''St. Thomas. VI 00802 6100 Red Hook Quarter. Suite 8-3 American Yacht Harbor St. Thomas. VI 00802 C. Trustees.shallbe elected by the member as'speci fled in the By-Laws. Any vacancy occurring in the 86ard of Tfusteta upon the death, resignation. expiration of term of office, or removal of any Trustee. or as a result of an increase in the numberof Trustees. shall be tilled by a majority vote of the remaining members of the Board of Trustees then in office under procedures specified in the E4 • Laws. D. The names and addresses of the initial Officers of the Corporation are ns follows: President Jeffrey Epstein 6100 Red Hook Quarter. Suite B-1 American Yacht Harbor St. Thomas. VI 001i02 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) 1006h9P-1&691 EFTA_00019561 EFTA00169308 Articles of Incorporation Page 3 Vice President Jeffrey Schantz 6100 Red Hook Quarter. Suite B-3 American Yacht Harbor St. Thomas. VI 00802 Vice President Paul Hoffman S. Thomas, VI 00802 • Secretary Jeffrey Schantz 6100 Red Hook QuaVIP rtez,-,,uite B-3 American Yachirlikttor'c St, Thomas, V,40086.2 4). Treasurer Jeffrey, Epstein\ 6100 recta HooliQuarter. Suite B-3 Ameftcan Yacht Harbor SIThiNtiltas ooaoa Assistant Secretary-ter4‘atOltiffinan SL Thomas. VI 00802 Assistant Treasurr::::t!atil Idolfman St. Thomas. VI 00802 E. Theofficers of the Corporation shall be elected at an annual meeting of the Board ofTrusters on a date to he specified in the By-Laws. A RT1CL F.'Vi The Corporation is to have perpetual existence. 1611CLESUu . 1 ts I . • . - By.4.niwtof thcCorporatioirshall lx adtVTdb!.:. the Brad tirrifiaTiaa, Aieltniap • alter. aatenti. Or repeat the By•-laws or adopt new By-Lii;s. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) 1611-90-M692 EFTA_000 19562 EFTA00169309 Articles of Incorporation Page 4 B. In the event of the dissolution or final liquidation of the Corporation: (I) None of the property of the Corporation nor any proceeds thereof shall be distributed to or divided among any of the Trustees or officers of the Corporation or inure to the benefit of any individual. (2) After all liabilities and obligations of the Corporation have been paid. satisfied and discharged. or adequate provisions made.thereforall remaining property and assets of the Corporation shall be distributed Wan exempt purpose or for public use in accordance with section 501(cX3) of the IntemalIevenue Code of 1986 (or the corresponding provision of subsequent raft" law) anti. the regulations issued thereunder. ,14 ARTIC1-43/ The names and addresses of the persons whoare-the incorporators of the Corporation are as follows: 'Barbara Mignon Weatherty ajf , . Paul Hoffman Jeffrey Epstein • I. minas, Virgin Islands St. Thomas, VI 00302 6 I 00 Red Hook Quarter. Suite II-3 Anterican Yacht Hirbor St. Thomas. VI 00802 ARTICLE LX The amount of indebtedness to which the Corporation may be subject is unlimited. ARTICLE t'.• The articles of incorporation.may bc.amended %ten authorized by a cote of two-thirds of the members comprising the membership or this Corporation. given al a meeting, or by the oritten consent of all the members without a meeting. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) Yel6tNTa.693 EFTA_000 19563 EFTA00169310 Articles of Incorporation Page 5 IN WITNESS WHEREOF we have made, signed and acknowledged these Ankles of Incorporation thud day of —iv 2000. i dsk. 1,41aO 4.e ); <K6r e. BARB MIUNON • ;T PAUL OFF J FREY. TERRITORY OF THE VIRGIN ISLANDS ) )5s: DIVISION OF ST. THOMAS & St JOHN.) The foregoing instrument was acknowledged before me this I by Barbara Mignon Weatherly and Paul Hoffman. STATE OF NEW YORK • COUNTY OF . &cf.: wicrk._ The foregoing instrument was acknowledged before me this /2.11 day of e 2000 by Jeffrey Epstein. Notary Public 2000 thenttit thumwoOkrohn,14.8. you Notary Publit44 10, Cammiesion expires.7/ *14 )ss: Notary Public LAUREN kwihrnvEn notary Puma, Slate of Newyork, Quail:6 .n 02 K W6016686 tcuiteliteston E New York County %Pro? NOvember ° k 30, 20 i CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) teliWDO-bc0694 EFTA_000 19564 EFTA00169311 UNANIMOUS CONSENT IN LIEU OF MEETING OF THE BOARD OF TRUSTEES OF THE J. EPSTEIN VIRIGIN ISLANDS FOUNDATION, INC (a/k/a ENHANCED EDUCATION) The undersigned, being all of the members of the Board of Trustees of The J. Epstein Virgin Islands Foundation, Inc., a United States Virgin Islands corporation, a/k/a Enhanced Education (the 'Corporation"), in lieu of holding a meeting, do hereby adopt the following resolutions and the taking of all action required or permitted thereby: WHEREAS, on February 29, 2012, each of Darren K. Indyke, Cecile de Jongh, and Jeanne Brennan tendered to the Board of Trustees of the Corporation their resigatlons from all offices held by them for the Corporation; and WHEREAS, as a result of the resignations of Mr, Indyke, Ms. de Jongh, and Ms. Brennan, it is necessary that the members of the Board of Trustees of the Corporation appoint new officers of the Corporation; NOW, THEREFORE, DE IT RESOLVED, that the following persons be, and each of them hereby Is, appointed to hold the office set forth opposite such person's name below, each to serve in such capacity until such time as a successor for has been duly appointed and shall have qualified to serve the Corporation In such capacity; President Jeffrey E. Epstein Vice President Darren K. Indyke Treasurer Erika Kellerhals Secretary Erika Kellerhals and be it 1 CONFIDENTIAL — PURSUANT TO FED. R GRIM. P. 6(e) 60-bg8695 EFFA_000 19565 EFTA00169312 F. FURTHER RESOLVED, that all persons serving as officers of the Corporation that were not appointed to serve as officers of the Corporation pursuant to the immediately preceding resolution, be, and each of themhereby removed from office. Dated as of: March 1, 201.2 Jeffrey E E Darren K. Indyke Erika Kellerhals CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) 16W:0-IA8696 EFTA_000 19566 EFTA00169313 FURTHER RESOLVED, that all persons,serving as Officers oldie Corporation that were not appointed to serve as officers of the Corporation: pursuant to the immediately preceding resolution, be/and each of them hereby is, renwprat *cap tots. Dated as of: Mara 1, 2.012 2 Jeffrey E Epstein Darren K. Wks I I J T Ii t CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) 1611%90-b3LIZ697 EFTA_000 19567 EFTA00169314 BYLAWS OF RECEIVER lT';0‘1.0FFICE !3, a t 48 L EPSTEIN VIRGIN ISLANDS FOUPIDATION,PstczWS ARTICLE I OFFICE The principal business office °P. EPSTEIN VIRGIN ISIANDSFOLINDATION, INC. (the "Corporation'). shall be located at 41-42 IcongtasAcade, St. Thomas. Virgin Islands. The Coto:nation may, establish and maintain other Virgin•Worlds, any of the States or possessions of the United States, and at such .other places from titne.to time be selected by the Board of Trustees: ARTIC CQUOILATSEAL The corporate seal of the Colfeintitin shall have inscribed thereon the name of the Corporation; the year of its incorpora4and t words "Virgin Islands". The Seal shall be in the possession of the Secretary of thekuponitipm? , 4 hre LE.tn. 4:4k e,E.N8ARD OF TRUSTEES SECTION 1. Number. Clossifialion and Tarn of Office The business, affairs, concerns, direction and the property of the Corporation shall be managed and controlled by the Board of Trustees. The number of Trustees shall be three (3), but theoumber may be changed from time to time by the amendment of these By-Laws, but in no event shall the number be less than three (3). Trustees may be elected by the written COIIStlIt ofthe member. Any vacancy occurring in the 'Board of Trustees upon the death, resignation; eiciiiration of term of office, or removal of any trustee, or as a result of an increase irrthe number of Trustees, shail be filled by the consent of the member or bya.majority vote of the remaining members of the Board of Trustees then in office. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) ia949-6W698 EFTA_000 19568 EFTA00169315 By-Laws Paget The first Board of Trustees of the Corporation shall be composed of.Pittiltiollipan, Jeffrey Epstein end jefficy*bentx, who; subject to Ark:loll, Section 6, Shall hold.office until newtntstees ore Named by the member. SECTION 2. 'Place of Meeting. The Trusteermay hold their meetings in such place Or.places within or without the Vitgiwisiands ass majority of the Board of Trustees rnay,•fromitimeto time, determine: SECTION 3. Meetings. Meetings of the Board of Trustets.may be called at any time by the PresidetWor the Secretary,•or by a majority of thellorrdertistees. Trustees shall be notified in writing of the time, place and purpose of all meetings of title' ard. Any MIStee shall) however, be deemed to have waived such gotickby his attend rebury ag. I) •tr''' SECTION 4, . Cumin. A majority of the B Y In tees shall constitute am/return for the transaction of business, and if at any meeting .40e, of Trances there is less than a quonim present, .a majority ofthose present may ad the acting from Mane tiers. SECTION 5.. Mthgekerhsp:gg, Afrifil". Mgt of theEtiord of Trustees,. each trustee present shall have one vote. Except s otherwise providedb s by llte Arlicle.t of Incorporation, or by thsecEy-Laws. the action of a majority °Wit TAst_ees nt at any meeting at whith a quorum is present shall be the act of thaloard,ofTi?stees. ititaCtion authorized, in writingEby all of the Truste‘s entitled to vote Mervin and filed with tattpLmute'r of the Corporation shall be the Bet &the Board of Trustees with the same forte and effect ailfftsame hactiteou passed by unanimous vote at 4 duly called meeting of the Basket which a quWin warpresent. • I SECTION 6. Removal and Vaeancigg. Any Truitees may be removed by.ts majority vota•of the Hoard of Trustees or by the written ecnisentof the•member, and vacancies in tbcBoarcl of Trustees shall be fEled by the member orb), the remaining mambas of the Board•and each person socketed shall be a Trustee until his successor is elected. SECTION I. gumgeakg. No Trustee shall receive. any salary or compeas I tion for his serviceSS a =tee, unless otherwise especially ordered by the hoard ofTrustces or theseBy-Laws, CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) illAbIght;8699 EFTA_000 19569 EFTA00169316 By-Laws Page 3 ARTICLE rf OFFICERS SECTION 1. Election. The Board of Trustees shall select a President, a Secretary and a Treasurer and may select bee (1) or more Vico-Presidents, Assistant Secretaries or Assistant Treasurers, who shall be elected by the Bond of Trustees at their regular. annual •meeting held annually on a date from time totime SPecifiedhy the Scant Theterrn of office shall be for one (I) year and until their stretchers are theses'. No one of such officers, except the President, need be a Trustee, but a Vice-President who is not artistes, canriet succeed to or fill tbe.office ofPresictent. Any two (2) of the above-nemed offices, except those of President and Secretary, may be held by the same person, butno officer shall execute, acknowledge or verify any instrument in more than one (I) capacity: The Board of TrStees may fix the salitriesrof the officers of the Corporation. SECTION 2. The Boardef !fluster* may alseimpasuchother officers and agents as theymay deem necessary forihe transaction of tila orthe Corporation. All officers and agents shell respectively have such authority and perforni iamb ditties in the management of the property and affairs of the Corporation ea may be deskjghatosiby:llieBoard of Trustees. Any officer or agent may t!e'rernoyed, or any vacancies filled by the IRiard of Trustees whenever; in their judgment, the business interests of thetorporatio will &cited thereby. SECTION 3. The:Boarckif Trustees may secure the fidelity Om or all such officers by bond or otherwise. —Is N:e ARTICLE V wnF.s cr OFFICERS SECTION I. President. The President shall be the chief executive. officer of the Corporation, and in the Teem of the Bonet of Trustees shall have the general control. and. marragemem of lit business and affairs subject, however; tot ha right of the Beard ofllustees to delegate any specific power, except such as May be ,by statute exclusively conferred upon the President, to any other officer or officers . of the Corporation. He shall preside at all meetings of the Trustees and all meetings of the member, unless otherwise determined by.the menthes. SECTION 2. Vice-President. In case the office of President shot! become vacant by death, resignation or otherwise, or in case of the absence of the President orMIinability to discharge the duties of his office, such duties shall, for the tine being, devolve upon the Vice-President, who shall Ii CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) 951A130A9700 EFTA_000 19570 EFTA00169317 By7Laws Page 4: 40 andperfoun such other acts as the Board of Trustees may, from time to tither autimrize him to do, but a Vice-President who lariat a Trustee cannot gucceed to, or fill the office of President. SECTION); Treasurer The Treasurer shall havecu.stody and keep account of all Inintey, funds and property of the Corporation, unless otherwise determined by the Board of Trustees, and he shall render:such accounts and present such statementto the Board of Trustees and President as maybe. tequimd of him. He shall depotit all funds of the Corporation which may come:late his hands in such bank or banks as theBoarci of Trustees may deSignate. lie Shall keep the bank accounts in the name of the Corporation andshall exhibit his books and accounts, at all' easonable limes, to any trustee of the Corporation upon apPlicatiotrat the offlibocihe Corporation during business bours. He shall pay out money as the buil ("gamey. require upon the orderof the properlY constituted officer or officers of the Corporation, taking proper vonche2finefoc4rovided,. however, that the Board of Trustees Shall have power by resolution to delVittAnyipf the. duties of the Treadurer to other .officers, and to provide by what.officers, if any; 4i1Ws, naes, checks, vouchers, odiders or other instruments shall be countersigned. He shall epeasiiitarldition, such other 4titiee as may be delegated to him by the Board of Ttisstots . 4 'PAik, • SECTION 4. Secretary. The S • at Corporation shalt keep the minims -of all the meetings of the member of the Coition Board of Trustees in books provided fOr that pigpen; he shell attend la the givint *AT-Ong of all notices of the Corporation; he shall sign. .v4thrhe President or Vice-Prosident;:*the nitrite of the Corporation, all contracts authorized by the Band of Trustees end Whetp tteSS:ftry'sfittl.affix the emporate serif of the Comotatio'n thereto; he shaft have charge of such hi)," E4 papers as the Board of Trustees rosy direct;all of which shalt fit all reasonable times be olY0ituthe itimmination of anyTrustec upon application at the office of the Secretary, and in addition, iteathall have such other Outies as may be delegated to him by the Board OrristiSfees. Myer ARTICLE VI AMENDMENT The member or the Board of Trustees may alter, email, add to or repeal theselIy-i.aws, including the fixing and alternig of the lumber ofinenibers of the Board of Trustees; provided that the Board of Trustees shell not make or alter apy By-Laws fixingtheir qualifications, classifications or term &office. CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) eISISP-M701 EFTA_000 I 957 I EFTA00169318 vim. GOVERNMENT OP THE VIRGIN ISLANDS OF THE UNITED STATES CHARLOTTE AMALIE. ST. THOMAS C-574-2000 Wa ALL aIn Mfg= trifisse Vrtmenta Minn enntr: I, the undersigned. LIEUTENANT GOVERNOR. do hereby certify that cr J. EPSTEIN VIRGIN- tSLANDS4WINDATI0Ni INC. et of the Virgin Islands filed in n t-fe i Won -Tune O WWI - as provided f for by law, Articles of IncorponiMon, dilly acknowledged: i WHEREFORE the persons named in the said Articles, and who have Ah, signed the sanie),,and'Itrir successors, are hereby declared to be from the date aforesaid. a &potation by the name and for the purposes set forth in said Articles. with the tight of succession as therein stated. ..... . r> witness my hand and the Seal of the Government of the Virgin Islands of the United States. at Char- lode Amalie, St 14th Thomas, this day of JulYo A.D. .2000 O71 #iet• ERARD lieutenant Governo or the Utrght Iolanda Pr .47AL CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) I-614160-b(68;702 EFTA_000 19572 EFTA00169319 INTERNAL REVENUE SERVICE P. O. SOX 2508 CINCINNATI, OR 45201 Date: 001'01. Pit J EPSTEIN VIRGIN ISLANDS FOUNDATION INC 6100. RBD HOOK QUARTER STE 8-3 ST THOMAS, VI 00802 DEPARTMENT OP THE TRERSOrk ntification Number: DLN. 17053271002030 Contact Peraont • ASHOK 8 JOSNI "Seri Accounting Period Ending. December 31 Addendum Applies. No ID# 31311. Dear Applicant. Based on information supplied, and assuming relit operations will be as stated in your application for recognition" of exemption, we have determined yob are exempt from Federal income tax under nection401(a) of the Internal Revenue Code as an organization described. in-section 501(c) (3). We have further determined that, as.Indicated !ityour application, you' are a private foUndation within the meeniigefoection 500(a) of the Code. In this letter we are not determining whgther yon' are an operating foundation as defined in section 4942(j) (3) • Z£ your sources of support„ or.,yenp purposes, character, or method of operation. please let ue.,./166A010 we can:consider she effect of: the change on Your exempt Statue and,foundation status,. In the case of an amend- ment to your organizational doenment.er bylaws, please send us a oopy of the amended document or bylaws .% Alaftyou should:inform us of all changes in your name or address. ‘44:- At! of January 1.,..:.1984i you ate liable for taxes under the Federal Insurance ConttibutiontAct (e0cial security taxes) en remuneration of $100 or more you pay to each of your-employees during a calendar. year. You are not liable for the tax imposed under the Federal -Unemployment Tax Act (FUTA). However. since you are a private foundation, you are subject to excise taxes under chapter 42 of the Code. You also maybe subject to other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know. Donors may deduct contributions to you as provided in action 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. Contribution deductions are allowable to donors only to the extent that their contributions are gifts, with no consideration received. Ticket put- dame and similar payments in conjunction with fundraising events may not necessarily qualify aa deductible contributions, depending on the circum- Letter 1076 crogo) CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) laSNIX3;703 EFTA_000 19573 EFTA00169320 J EPSTEIN, VIRGIN ISLANDS FOUNDATION stances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, which sets forth guidelinei .regarding the deductibility, as chari- table contributions, of payments made by taxpayers for admission to!nr other participation in fundraising activities for charity. You are required to file Form 990-PP, Return of Private Foundation or Section 4947(e)(1) Trust Treated- as a Private Foundation. Form 990i-PP must be filed by the 15th day of the fifth month after the end of your annual account- ing period. A penalty of Sao a day is charged when a return is filed late, unless. there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 6 percent of your gross receipts for the year, whichever is leas. Fox organizations with gross receipts exceeding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty fOr an organization with gross receipts exceeding $1,000,000 shall not exceed S60,000. This penalty may also be charged if a return is not complete, scOleaSe be sure your return is complete before you file it. You are not required to file Federal driconitax.returnS unleselyou are subject to the tax on unrelated business driCome.,under section 511 of the Code. If you are subject to this tax, you must IVfle a2 income tax return on Form 990-T, Exempt organization &Maness lecome,TaxIketurn. In this latter we are not determining whether any of yOlrapreseet or proposed activities are unrelated trade or business as defined inaction 613 of the Code. You are required to make certain returns available for public inspection for three year() after. the latervOf the &ice date:ef.the return or the date the return is filed. The returns required to Jou made available for public inspection are Form 990-PP, Rattan of PriVate Foundation or Sectioni4947(a)(13 Nonexempt Charitable Trust treated la a Private Foundation, and Form 4720, Return of Certain. Excise TaXes\oe,Cbaritiee and Other Persons Under Chapters 41 and 42 of the internal Bantle eerie, You are also required to make:available for public inspection your exemption application, any supporting documents, and your exemption letter..4epiee4of these:documents must :)e provided to any individual upon written or In person request without charge other than reasonable fees for copyingand,poStage. You may fulfill this requirement by placing these doedments on thil:internet. Penalties: ay be impoied for failure to comply with these requirements. Additional information is available in Publication 567, Tax-Exempt Statue for Your Organization, or you may call our toll free number shown above. You need an employer identification number even if you have noLlemployees. If an employer identification number was not entered on your applicatiOn• • number will be assigned to you and you will be advised of it. Pleads use that number on all returns you file and in all correspondence with the Internal Revenue Service. This determination is based on evidence that your funds are dedicated to the purposee listed in section 501(c)(3) of the Code. To assure your continued exemption, you should maintain, records to show that funds !art expended only for those purposes. If you distribute funds to other Letter 1076 (DO/CG) CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) tiila6tn0704 EFTA_000 19574 EFTA00169321 J EPSTEIN VIRGIN ISLANDS FOUNDATION organizations, your reccroin should ehoy whether they are exempt under section-5011c)(1). In cases where the recipient organisation is not exempt under section 601(0)(S), there should be evidence that the funds will remain dedicated to. the required purposes and that they will be used for those purposes by the reoipient, If as have indicated is the heading of thin letter that an addendum applies, the addendum enclosed is an integral part of -this letter. Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records. If you have any questions, please contact,the person whose name telephone number are shown in the heading of this letter. sincerely yours, and tOn. Ensairt Orgeniratiome Letter 1076 (DO/CO) CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) laan68705 EFTA_00019575 EFTA00169322 THE liroto STATES VIRGa4 ISLAND: OFfICE OF THELIEU:TENANT GOVERNOR DIVISION OF CORPORATIONS AND TRADEMARKS 5049 Kongeqs Gade Chodolle Arndt.. %Er& Islands 00802 Phone - 34Q.776.8515 Fox 340.776.4612 APRIL 17, 2013 CERTIFICATION OF GOOD STANDING 1105 Vag strew Christiansted, Viigin Islands 00820 Phone • 340.773 6,449 Fax - 340.77.0230 This is to certify that the non profit corporation known as J. EPSTEIN VIRGIN ISLANDS FOUNDATION, INC. filed Articles of Incorporation office of the Lieutenant Governor on JUNE 15, 2000 that a Certificate of Incorporation was issued by the Lieutenant Governor on JULY 14, 2000 authorizing the said corporation to conduct business in the Virgin Islands and the corporation is considered to be in good• standing. Deni Johannes D'rector, Division of Corporation and Trademarks CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) MO -1)88706 EFTA_000 19576 EFTA00169323 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) laSW-1/G707 EFTA_000 19577 EFTA00169324 iJ Restrictions EPSTEN, JEFFREY E. 1:4-711,E ST.. JAMES St-THOMAS, Vi 00802 ,Issued 111.5/201.0-;:ti7'iires 1/20/2015 pqtfpo2s,s74-or-ec-O000dbo29.9i3 Hit. 72 DOB 1/204953 w.gt GRY Eyes ELU 'Class A-fz. Mizyaii Type 0+ .b:ietrg es -NONE sernents *SA ' °B EFTA 00019571 CONFIDENTIAL - PURSUANT TO FED. R CRIM. P 6(e) EFTA00169325