EFTA00299583.pdf

Fe m 2553 (Rev. December 2O37) Department of the Tle3Suly Internal Revenue &I WO Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code) ► See Parts II and III on page 3 and the separate instructions. ► The corporation can fax this form to the IRS (see separate instructions). OMB No. 1545-0146 Note. This election to be an S corporation can be accepted only if all the tests are met under Who May Elect on page 1 of the instructions: all shareholders have signed the consent statement: an officer has signed below: and the exact name and address of he corporation and other required form information are provided. Part I Election Information Name (see instructions) CDE, Inc. Number. street. and room or site no. (If a M. box. see instructions.) 9100 Havensight Port of Sale Suite 15-16 Type or Print City or town. state. and ZIP code A Emdover identification number B Date incorporated 04/28/2011 C State of incorporation St Thomas, VI 00802 VI D Check he applicable box(es) if the corporation, after applying for the EIN shown in A above, changed its K name or K address E Election is to be effective for tax year beginning (month, day, year) (see instructions) ► 04 / 28 / 2011 Caution. A corporation (entity) making the election for its first tax year in existence will usually enter the beginning date of a short tax year that begins on a date other than January 1. F Selected tax year: (1) 2 Calendar year (2) K Fiscal year ending (month and day) ► (3) K 52-53-week year ending with reference to the month of December (4) K 52-53-week year ending with reference to the month of ► If box (2) or (4) is checked, complete Part II CI If more than 100 shareholders are listed for item J (see page 2), check this box if treating members of a family as one shareholder results in no more than 100 shareholders (see test 2 under Who May Elect in the instructions) ► K H Name and title of officer or legal representative who the IRS may call for more information I Telephone number of officer or legal representative If this S corporation election is being filed with Form 1120S, I declare that I had reasonable cause for not filing Form 2553 timely, and if this election is made by an entity eligible to elect to be heated as a corporation, I declare that I also had reasonable cause for not filing an entity classification election timely. See below for my explanation of the reasons the election or elections were not made on time (see instructions). Sign Here Under penalties of penury. I declare that I have examined the election nduding accompanying schedules and statements. and to the best of my Imathedge and tele& it is sue. correct and ccaptete. Signature of officer Title Date For Paperwork Reduction Act Notice. see separate Instructions. Cat. No. 18629R Form 2553 (Rev. 12-2007) EFTA00299583 Form 2553 (Rev. 12-2007) Page 2 Part I Name and address of each shareholder or former shareholder required to consent to the election. (See the instructions for column K.) K Shareholders' Consent Statement. Under penalties of perjury. we declare that we consent to the election of the above-named corporation to be an S corporation under section 1362(a) and that we have examined this consent statement. including accompanying schedules and statements, and to the best of our knowledge and belief. it is true. correct. and complete. We understand our consent is binding and may not be withdrawn after the corporation has made a valid election. (Sign and date below.) L Stock owned or percentage o ownership (see instructions) M Social security number or employer identification number (see instructions) N shareholder., tax year ends and day) Number of (month shares or percentage of ownership Date(S) acquired Signature Date Jeffrey E. Epstein 6100 Red Hook Quarter B-3 St. Thomas, VI 00802 100% 04/28/11 12131 Election Information (continued Form 2553 (Rev. 12-2007) EFTA00299584 Form 2553 (Rev. 12-2007) Page 3 Part II Selection of Fiscal Tax Year (see instructions) Note. All corporations using this part must complete item O and item P, O, or R. O Check the applicable box to indicate whether the corporation is: 1. K A new corporation adopting the tax year entered in item F. Pan I. 2. K An existing corporation retaining the tax year entered in item F. Part I. 3. K An existing corporation changing to the tax year entered in item F. Pan I. P Complete item P if the corporation is using the automatic approval provisions of Rev. Proc. 2006-46. 2006-45 I.R.B. 859. to request (1) a natural business year (as defined in section 5.07 of Rev. Proc. 2006-46) or (2) a year that satisfies the ownership tax year test (as defined in section 5.08 of Rev. Proc. 2006-46). Check the applicable box below to indicate the representation statement the corporation is making. 1. Natural Business Year ► K I represent that the corporation is adopting. retaining. or changing to a tax year that qualifies as its natural business year (as defined in section 5.07 of Rev. Proc. 2006-46) and has attached a statement showing separately for each month the gross receipts for the most recent 47 months (see instructions). I also represent that the corporation is not precluded by section 4.02 of Rev. Proc. 2006-46 from obtaining automatic approval of such adoption. retention. or change in tax year. 2. Ownership Tax Year ► K I represent that shareholders (as described in section 5.08 of Rev. Proc. 2006-46) holding more than half of the shares of the stock (as of the first day of the tax year to which the request relates) of the corporation have the same tax year or are concurrently changing to the tax year that the corporation adopts. retains. or changes to per item F. Part I. and that such tax year satisfies the requirement of section 4.01(3) of Rev. Proc. 2006-46. I also represent that the corporation is not precluded by section 4.02 of Rev. Proc. 2006-46 from obtaining automatic approval of such adoption. retention. or change in tax year. Note. If you do not use item P and the corporation wants a fiscal tax year. complete either item 0 or R below. Item O is used to request a fiscal tax year based on a business purpose and to make a back-up section 444 election. Item R is used to make a regular section 444 election. O Business Purpose—To request a fiscal tax year based on a business purpose, check box O1. See instructions for details including payment of a user fee. You may also check box O2 and/or box 03. 1. Check here ► K if the fiscal year entered in item F. Pan I. is requested under the prior approval provisions of Rev. Proc. 2002-39. 2002-22 I.R.B. 1046. Attach to Form 2553 a statement describing the relevant facts and circumstances and, if applicable, the gross receipts from sales and services necessary to establish a business purpose. See the instructions for details regarding the gross receipts from sales and services. If the IRS proposes to disapprove the requested fiscal year. do you want a conference with the IRS National Office? K Yes K No 2. Check here ► K to show that the corporation intends to make a back-up section 444 election in the event the corporation's business purpose request is not approved by the IRS. (See instructions for more information.) 3. Check here ► K to show that the corporation agrees to adopt or change to a tax year ending December 31 if necessary for the IRS to accept this election for S corporation status in the event (1) the corporation's business purpose request is not approved and the corporation makes a back-up section 444 election. but is ultimately not qualified to make a section 444 election, or (2) the corporation's business purpose request is not approved and the corporation did not make a back-up section 444 election. R Section 444 Election—To make a section 444 election. check box R1. You may also check box R2. 1. Check here ► K to show that the corporation will make. if qualified, a section 444 election to have the fiscal tax year shown in Item F. Part I. To make the election. you must complete Form 8718, Election To Have a Tax Year Other Than a Required Tax Year. and either attach it to Form 2553 or file it separately. 2. Check here ► K to show that the corporation agrees to adopt or change to a tax year ending December 31 if necessary for the IRS to accept this election for S corporation status in the event the corporation is ultimately not qualified to make a section 444 election. Part III Income beneficiary's name and address Social security number Qualified Subchapter S Trust (QSST) Election Under Section 1361(d)(2)* Trust's name and address Employer identification number Date on which stock of the corporation was transferred to the trust (month, day. year) ► / / In order for the trust named above to be a OSST and thus a qualifying shareholder of the S co poration for which this Form 2553 is filed. I hereby make the election under section 1361(0(2). Under penalties of perjury. I certify that the rust meets the definitional requirements of section 1361(d)(3) and that all other information provided in Part III is true, correct, and complete. Signature of income beneficiary Cr signature and title of legal representative or other qualified person making the Schen Date *Use Part III to make the OSST election only if stock of the corporation has been transferred to the trust on or before the date on which the corporation makes its election to be an S corporation. The ()SST election must be made and filed separately if stock of the corporation is transferred to the trust aver the date on which the corporation makes the S election. (i) Printed on recyck4 paper Form 2553 (Rev. 12-2007) EFTA00299585