CURRENT BAH Holdings PROPOSED BAH Holdings DB 1997 Family Trust LDB 2011 LLC GRAT 1 GRAT 2 • 1997 Family Trust Grantor Tr Letter LDB 1040 2011 Tr Grantor Letter ASN 2011 Trust 2011 Tr Grantor Letter JMB 2011 Trust VRB 2011 Trust 2011 Tr Grantor Letter BEG 2011 Trust .2011 Tr Grantor Letter GRAT 1 Grantor Letter GRAT 1 Grantor Letter LDB 1040 EFTA01100680 BENEFITS OF USING EXCEL SUMMARY WORKSHEET FOR SOFTWARE INPUT LIST CONFIRMED WITH BANKS ENSURES ALL ACCOUNTS ARE REPORTED 1099 INT AGGREGATE REPORT 'EXCEL TOTAL FULL LIST IN AMOUNT" ON 1040 (TAX ENSURES NEWLY OPENED ACCOUNTS REPORTED EXCEL ALL SOFTWARE) - ENSURE NOT REPORTING ITEMS (EG GSO BRH) 10W-- --ENTITIES -SEE RIDER" ELIMINATES REDUNDANCY (KEYPUNCH) TOTAL IN EXCEL ONLY AMOUNT ENTERED AGGREGATE FULL LIST IN EXCEL ALL ENTITIES REPORT EXCEL TOTAL AMOUNT" ON 1040 - TAX BROKERAGE ACCOUNTS LISTED STOCKS IN CERTIFICATE FORM LISTED ELIMINATES REDUNDANCY (KEYPUNCH) TOTAL IN EXCEL ONLY AMOUNT ENTERED 1099 - DIV SOFTWARE - "SEE RIDER" BROKERAGE ACCOUNTS LISTED AGGREGATE FULL LIST IN REPORT EXCEL TOTAL 1099-B EXCEL -ALL ENTITIES: ALL AMOUNTS" ON 8949 - TAX INCLUDES ART TRANSACTIONS im DISPOSITIONS: INCLUDES SOFTWARE "SEE RIDER' SPOTLIGHTS WHERE LIKE KIND DISCLOSURES NEEDED BREAK OUT OF TRANSACTIOONS BY 20% VS 28% ALLOWS FOR OPEN ITEMS TO BE CENTRALIZED, EG MISSING TAX BASIS TOTALS IN EXCEL ONLY AMOUNTS ENTERED NON-REPORTABLE. EG ART. 8949 EXCEPTION 1 K. VS AGGREGATE FULL LIST IN EXCEL ALL ENTITIES: ALL DISPOSITIONS: NEW INVESTMENTS. BREAK OUT ALL K-1 ITEMS. REPORT CERTAIN "EXCEL TOTAL AMOUNTS" ON 1040 - TAX SOFTWARE "SEE RIDER' SEPARATELY DISCLOSE (KEYPUNCH) CERTAIN ITEMS IN TAX SOFTWARE. ALLOW TAX SOFTWARE TO PROCESS. REVIEW OF EXCEL LIST OF K-1 ACTIVITY HAS MANY BENEFITS • TRACKS ALL PASS THRU ENTITIES • TRACKS ENTITIES THAT REQUIRE SPECIAL DISCLOSURES • REPORTABLE TRANSACTIONS. PFIC'S. OEF. CFC. ETC • TRACKS TAX BASIS AND BOOK (CAPITAL) • ALLOWS DISTRIBUTIONS TO BE CHECKED FOR GAIN OR LOSS • ALLOWS REVIEW OF LIABILITIES • SUMS STATE SOURCE INCOME • SUMS FOREGN SOURCE INCOME 8 DISCLOSURES • ALLOWS CHARACTER OF INCOME BY ENTITY TO BE TRACKED EG TRADER HEDGE FUND WITH INVESTMENTS IN PASSIVE ACTIVITIES • ALLOWS TRACKING OF MULTIPLE OWNERSHIP OF SAME INVESTMENT • ALLOWS TRACKING OF PASSIVE ACTIVITY BY ENTITY/ ACTIVITY • ALLOWS FOR MISSING K-1S TO BE TRACKED CENTRALLY MANY ITEMS ON K-1 NOT INPUT IN SOFTWARE. EG INTEREST, DIVIDENDS. CAP GAINS EFTA01100681 SUMMARY OF TAX SOFTWARE ENTRIES FORM 1040 SCH A: INTEREST SCH A: DIVIDEND RIDER ATTACHED RIDER ATTACHED RIDER ATTACHED RIDER ATTACHED SCH D: CAPITAL GAIN (LOSS) USE 8849 TOTALS RIDER ATTACHED FORM 8849 SCH E: PTRSHIP/ S CORPS RIDER ATTACHED TAX SOFTWARE SCH B: CHARITY (50%) NO RIDER REOD SCH B: CHARITY (30%) NO RIDER REOD SCH B: PORT DED • 2% AGI LIMIT NO RIDER RECTO NO RIDER RECTO FROM 4952: INVEST INT (A) NO RIDER REOD FROM 4952: INVEST INT (E) NO RIDER REOD TAX SOFTWARE NUMBER OF ENTRIES 1 1 RIDER SHOWS ALL INTEREST INCOME BY BANKING INSTITUTION; NON-PASS THROUGH PAYOR RIDER SHOWS ALL INTEREST INCOME FROM PASS THROUGH ENTITIES (BY ENTITY) RIDER SHOWS ALL DIVIDEND INCOME BY BROKER OR STOCK NOT IN STREET NAME; NON-PASS THROUGH PAYOR RIDER SHOWS ALL DIVIDENDINCOME FROM PASS THROUGH ENTITIES (BY ENTITY) • SHOWS QUALIFIED AND NON-QUALIFIED DIVIDENDS 4 SHOWS ALL CAPITAL TRANSACTIONS OTHER THAN PASS THROUGH ENTITY AMOUNTS ON K-1 1 VAR SHOWS ALL NON-PASSIVE ORDINARY INCOME AND EXPENSES KEYPUNCH PASSIVE INCOME. EXPENSE. CREDITS BY ACTIVITY RIDER SHOWS ALL CASH CHARITY (50%) OR KEYPUNCH TOTAL • BY CHARITY IS OPTIONAL RIDER SHOWS ALL CASH CHARITY (30%) OR KEYPUNCH TOTAL • BY CHARITY IS OPTIONAL RIDER SHOWS ALL DEDUCTIONS BY TYPE (OR PAYEE): NON-PASS THROUGH PAYOR RIDER SHOWS ALL DEDUCTIONS BY PASS THROUGH PAYOR • MAY CONSIDER SHOWING BY TYPE ONLY ENTER TOTAL INV INC: EXP: INT EXP INTO SOFTWARE NO LIMITATION GIVEN APO INCOME > ALL INTEREST EXPENSE EFTA01100682