<DOC> [109 Senate Hearings] [From the U.S. Government Printing Office via GPO Access] [DOCID: f:33415.wais] S. Hrg. 109-797 TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY--VOL. 4 OF 4 ======================================================================= HEARING before the PERMANENT SUBCOMMITTEE ON INVESTIGATIONS of the COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS UNITED STATES SENATE ONE HUNDRED NINTH CONGRESS SECOND SESSION __________ AUGUST 1, 2006 __________ Printed for the use of the Committee on Homeland Security and Governmental Affairs U.S. GOVERNMENT PRINTING OFFICE 33-415 PDF WASHINGTON : 2006 ------------------------------------------------------------------ For sale by Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512-1800; DC area (202) 512-1800 Fax: (202) 512-2250. Mail: Stop SSOP, Washington, DC 20402-0001 COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS SUSAN M. COLLINS, Maine, Chairman TED STEVENS, Alaska JOSEPH I. LIEBERMAN, Connecticut GEORGE V. VOINOVICH, Ohio CARL LEVIN, Michigan NORM COLEMAN, Minnesota DANIEL K. AKAKA, Hawaii TOM COBURN, Oklahoma THOMAS R. CARPER, Delaware LINCOLN D. CHAFEE, Rhode Island MARK DAYTON, Minnesota ROBERT F. BENNETT, Utah FRANK LAUTENBERG, New Jersey PETE V. DOMENICI, New Mexico MARK PRYOR, Arkansas JOHN W. WARNER, Virginia Michael D. Bopp, Staff Director and Chief Counsel Michael L. Alexander, Minority Staff Director Trina Driessnack Tyrer, Chief Clerk PERMANENT SUBCOMMITTEE ON INVESTIGATIONS NORM COLEMAN, Minnesota, Chairman TED STEVENS, Alaska CARL LEVIN, Michigan TOM COBURN, Oklahoma DANIEL K. AKAKA, Hawaii LINCOLN D. CHAFEE, Rhode Island THOMAS R. CARPER, Delaware ROBERT F. BENNETT, Utah MARK DAYTON, Minnesota PETE V. DOMENICI, New Mexico FRANK LAUTENBERG, New Jersey JOHN W. WARNER, Virginia MARK PRYOR, Arkansas Raymond V. Shepherd, III, Staff Director and Chief Counsel Leland B. Erickson, Senior Counsel Mark D. Nelson, Senior Counsel Elise J. Bean, Staff Director and Chief Counsel to the Minority Robert L. Roach, Counsel and Chief Investigator to the Minority Laura E. Stuber, Counsel to the Minority Zachary I. Schram, Professional Staff Member to the Minority Julie Davis, Counsel to Senator Carl Levin Mary D. Robertson, Chief Clerk C O N T E N T S ------ Opening statements: Page Senator Coleman.............................................. 1 Senator Levin................................................ 5 Senator Collins.............................................. 12 Senator Lautenberg........................................... 13 Senator Stevens.............................................. 15 Senator Dayton............................................... 15 Senator Carper............................................... 76 WITNESSES Tuesday, August 1, 2006 Hon. Mark Everson, Commissioner, Internal Revenue Service, Washington, DC................................................. 15 Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan School of Law, Ann Arbor, Michigan................. 27 Gary M. Brown, Chairman, Corporate Department, Baker, Donelson, Bearman, Caldwell and Berkowitz, Nashville, Tennessee.......... 28 Haim Saban, Saban Capital Group, Inc., Los Angeles, California... 37 Robert Wood Johnson IV, New York, New York....................... 38 Michael C. French, Former Wyly Trust Protector, Dallas, Texas.... 39 Louis J. Schaufele III, Securities Broker, Dallas, Texas......... 54 Jeffrey Greenstein, Chief Executive Officer, Quellos Group, LLC, Seattle, Washington............................................ 55 Michael G. Conn, Private Bank Northwest Region President, Bank of America, San Francisco, California............................. 56 George T. Wendler, Senior Executive Vice President and Chief Credit Officer, HSBC Bank USA, Marlboro, New Jersey............ 58 Michael G. Chatzky, Chatzky and Associates, San Diego, California 79 John P. Barrie, Bryan Cave LLP, Washington, DC................... 82 Lewis R. Steinberg, Former Partner, Cravath, Swaine and Moore, LLP, New York, New York........................................ 82 Charles W. Blau, Meadows, Owens, Collier, Reed, Cousins and Blau, Dallas, Texas.................................................. 83 Alphabetical List of Witnesses Avi-Yonah, Reuven S.: Testimony.................................................... 27 Prepared statement........................................... 111 Barrie, John P.: Testimony.................................................... 82 Blau, Charles W.: Testimony.................................................... 83 Prepared statement........................................... 158 Brown, Gary M.: Testimony.................................................... 28 Prepared statement........................................... 120 Chatzky, Michael G.: Testimony.................................................... 79 Conn, Michael G.: Testimony.................................................... 56 Prepared statement........................................... 147 Everson, Hon. Mark: Testimony.................................................... 15 Prepared statement with an attachment........................ 99 French, Michael C.: Testimony.................................................... 39 Prepared statement........................................... 140 Greenstein, Jeffrey: Testimony.................................................... 55 Prepared statement........................................... 142 Johnson, Robert Wood IV: Testimony.................................................... 38 Saban, Haim: Testimony.................................................... 37 Prepared statement........................................... 139 Schaufele, Louis J. III: Testimony.................................................... 54 Steinberg, Lewis R.: Testimony.................................................... 82 Wendler, George T.: Testimony.................................................... 58 Prepared statement........................................... 155 APPENDIX Minority and Majority Staff Report entitled ``Tax Haven Abuses: The Enablers, the Tools and Secrecy''.......................... 161 EXHIBITS 1. GWyly Offshore Structure, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff................. 622 2. GPass-Through Loans, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff................. 623 3. GTransferring Assets Offshore, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff....... 624 4. GSome Directions By The Wyly Trust Protectors, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff 629 5. GSome Directions By The Wylys, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff....... 677 6. GPOINT Strategy, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff.............................. 722 7. GThe Truth Behind POINT, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff................. 723 8. GBulldog Trust quote, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff................. 724 9. a.-g. GCharts related to POINT Strategy prepared by the Permanent Subcommittee on Investigations, Minority Staff......725-731 10. GSharyl Robertson/Michael French communications with Lorne House Trust, dated April 1992, re: Pitkin Non-Grantor Trust and Bulldog Non-Grantor Trust (. . . reporting/volume selling requirements of these securities. . . . the securities in no way need to be aggregated with the Settlors of the Trusts . . .)............................................................. 732 11. a. GSharyl Robertson (Maverick) Correspondence to Ronald Buchanan (Lorne House Trust), dated October 1992, re: Photomatrix Corporation (Mike French and I would like to recommend to the Trustee to purchase the following security from Sam Wyly: . . . shares of Photomatrix Corporation . . .).. 741 b. GRonald Buchanan (Lorne House Trust) Correspondence to Michael French, dated October 1992, re: Photomatrix Corporation................................................ 743 12. GCharles Lubar (Morgan, Lewis & Bockius) Memorandum to Michael French, dated February 1994, re: Tax Consequences of Grantor Trust.................................................. 744 13. GRonald Buchanan (Lorne House Trust) Fax to Michael French (Maverick), dated March 1995, re: The Scottish Annuity Company (Cayman) Ltd................................................... 749 14. GMichael French (Maverick) Fax to Shaun Cairns (Wychwood Trust Limited), dated October 1995, re: The Red Mountain Trust and The Lafourche Trust........................................ 751 15. GShaun Cairns (Wychwood Trust Limited) Fax to Michael French (Maverick Capital), dated October 1995, re: Lafourche and Red Mountain (We have made additional changes to the 4th Schedule of Lafourche. . . . The genders were a bit mixed up. Could you please let me have your views before I have them signed up and dated. (Back dated).).......................................... 763 16. GShari Robertson (Maverick) Fax to David Bester (Trident Trust), dated August 1997, re: LaFourche Trust (Sam Wyly has executed a Letter of Wishes on behalf of LaFourche Trust.)..... 764 17. a. GRonald Buchanan (Lorne House Trust) Fax to Michael French (Maverick), dated March 1995, re: Bulldog & Plaquemines Trusts (Since the purpose of the exercise, as I understand it, is to divide the ownership of Sterling Software we need to split ownership of the underlying companies which own SS between the two trusts.)................................................... 765 b. GBarbara Rhodes (Lorne House Trust Limited) Fax to Michael French (Maverick), dated March 1995, re: Sterling Software (We intend to transfer East Carroll Limited and East Baton Rouge Limited from Bulldog to Plaquemines, this would mean that Plaquemines would hold 350,000 shares and Bulldog would hold 644,725 shares of Sterling Software.)........... 766 c. GRB [Ronald Buchanan] Memorandum to AJB, JKB, Shaun Cairns, RJC, FKVC, DJ, JEP, BAR, dated August 1995, re: Plaquemines, Delhi, Assumption & Pueblo Trusts (Wychwood must not be trustee of two sets of trusts which are buying options simultaneously since the amount involved would trigger a reporting requirement.).......................... 767 d. GRonald Buchanan (Lorne House Trust) Correspondence to A.J. Buchanan (The Wylys, who are officers of and shareholders in SS, have been advised that, in consequence, there is no reporting requirement under SEC regulations, . . .)....................................................... 768 18. GMichael French (Maverick) Fax to Ronald Buchanan (Lorne House Trust), dated July 1995, re: Wychwood (Please dispose of this fax after reading, as there will be ample documentation as needed. . . . Wychwood would, in either case, be limited to approximately 600,000 to 700,000 calls, in order to stay under 5% of the outstanding shares and avoid SEC reporting.)......... 769 19. GShari Robertson Memorandum to Sam, Charles, Evan & Donnie, dated November 1997, re: Compensation and year-end bonus reviews........................................................ 770 20. GMichelle Boucher (Irish Trust Group) emails, dated August 2001, re: URGENT email for Sam, we need a quick reply on this-- thanks! (. . . foreign trust system:).......................... 771 21. a. GLouis Schaufele email, dated February 2002, re: accts. (Should the offshore accounts come here they would come as independent new entities, which I would work to maintain.)..... 777 b. GLouis Schaufele email, dated February 2002, re: changes (I wanted to let you know that our entire team has left Lehman Brothers and joined Banc of America Securities.).... 778 c. GKeeley Hennington/Michelle Boucher emails, dated February 2002, re: Lehmans (Lou's move to BofA was final last week. Sam & Charles have consented to moving all their stuff with him.)...................................................... 779 d. GLouis Schaufele email, dated March 2002, re: IOM (I am very aware of the know your customer rule and I know these customers very well . . .)................................. 781 e. GZachary Pinard (Fidelity Investments) email, dated January 2004, re: URGENT REQUEST FOR INFORMATION FOR: [Acct. Redacted by Subcommittee] Devotion LTD--Bank of America Correspondent (Who is the beneficial owner of this account?).................................................. 782 f. GMichele Crittenden/Margo Hursh emails, dated January 2004, re: URGENT REQUEST FOR INFORMATION FOR: [Acct. Redacted by Subcommittee] Devotion LTD--Bank of America Correspondent (Devotion Ltd. is an offshore corporation (Incorporated in the Isle of Man), which serves as an investment entity. The beneficial owner of the entity is an offshore grantor trust . . . the beneficiaries of which are U.S. individuals.)......................................... 783 g. GMargo Hursh/Denise Wollard emails, dated February 2004, re: Account Inquiry--Various (My concern is that I do not believe that this company is reporting the ownership of the shares adequately.)........................................ 785 h. GBarry Harris/Louis Schaufele emails, dated March 2004, re: need some offshore help (Is it sufficient to say that the beneficiaries of the trust are members of the Charles Wyly family and their immediate children and grandchildren subject to the discretion of the trustee?)................. 789 i. GMichelle Boucher/Michele Crittenden emails, dated April 2004, re: bofa (Last week you mentioned that an acceptable financial institution for purposes of providing certification that BofA/NFS requires would be a US regulated insurance company. Please confirm back to me that Scottish Re Group Limited would be an acceptable entity.).. 791 j. GLouis Schaufele email, dated April 2004, re: regular (First let me say I am sorry for all of this run around on the offshores.)............................................ 792 k. GLori Bensing email, dated April 2004, re: Michaels Account (Here is where we are with the Michaels accounts. I understand that Michele Boucher has agreed to give Bank of America the beneficial ownership information, . . .)....... 793 l. GLouis Schaufele email, dated April 2004, re: same old subject (do we need to set up a call with Phil, myself and charles pulman?)........................................... 794 m. GLouis Schaufele emails, dated May 2004, re: AML Issues (What if we got a list of the beneficiaries that was somewhat vague: . . .)..................................... 795 n. GLouis Schaufele email, dated May 2004, (I did talk to David about giving a letter that stated names of beneficiaries but did not tie the beneficiaries to a specific acct.)............................................ 796 o. GLouis Schaufele email, dated May 2004, re: help (Also can you get Meadows Owens . . .)............................... 797 p. GDaniel Robey/Louis Schaufele emails, dated May 2004, re: Isle of Man (IOM) (I am being told that because of the Patriot Act we need to know whom the actual beneficiaries are.)...................................................... 798 q. GLouis Schaufele email, dated May 2004, re: IOM (Set forth below is the relevant text of Section 312 of Patriot Act.). 800 r. GTimothy Maloney/Barry Harris emails, dated June 2004, re: Wileys [sic]--Attorney/client Privileged (Participate in the joint retention by all Wiley [sic] trust beneficiaries . . . of an outside law firm . . . to perform the AML and Patriot checks that BAI and NFS require.).................. 803 s. GBarry Harris emails, dated July 2004, re: A/C Privileged--Wyley [sic] Offshore Trust Accounts--Update (We developed the following proposal: NFS will prepare written questions which they need answered to continue to support the accounts; BAI will add any questions which it believes need to be answered.)...................................... 807 t. GLouis Schaufele/Lori Bensing/Margo Hursh emails, dated July 2004, re: AML Inquiry--Account(s): Offshore Trident Trusts (Please respond to the following questions regarding the accounts listed below. . . . Who are the beneficial owners, clients, principals, etc. of each account?)........ 810 u. GSteve Ganis (Anti-Money Laundering Officer, National Financial Services LLC) Memorandum to Barry Harris (Chief Counsel, Bank of America Investment Services, Inc.), dated September 2004, re: Requests Concerning Certain Bank of America Accounts (. . . here follows a list of questions to be answered and information to be provided in order to understand certain activity patterns in certain accounts introduced to National Financial Services LLC (``NFS'') by Bank of America Investment Securities, Inc.)............... 812 v. GJennifer Moran emails, dated October 2004, re: new copy for Barry Harris--MIK questions for BofA.doc (While I understand the politics we feel that this is your customer and that the list of questions should come from you as broker dealer)............................................. 817 w. GPhil White/Louis Schaufele/Timothy Maloney emails, dated October 2004, re: Michaels Stores (It seems that 144 and affiliation is a question along with AML issues.).......... 819 x. GTimothy Maloney (Bank of America) Correspondence to Francis Webb (Trident Trust), dated October 22, 2004, (. . . it is necessary for Bank of America to obtain the information for each entity, natural person or trust that directly or indirectly owns, controls or holds a beneficial ownership interest in whole or in part in any of the accounts listed below.).................................... 824 y. GFrancis Webb (Trident Trust) Correspondence to Timothy Maloney (Bank of America), dated October 2004, (I confirm receipt of your letter dated 22 October 2004. . . . please clarify the following items: Why the information is being requested.)................................................ 826 z. GMichelle Boucher/Timothy Maloney Correspondence, dated November 2004, (Given my vast experience in these matters I would like to say that the manner in which your institution has dealt with the due diligence collection process on the above accounts appalls and enrages me.).................... 827 22. GSterling Software Trades, Date 12-Dec-95.................... 831 23. GSSW Swap Execution Report, Sarnia, Greenbriar, Quayle, dated October 13, 1999............................................... 832 24. GShari Robertson Memorandum to Lou Schaufele, dated July 1999, (. . . option exercise for some of the offshore entities . . .)......................................................... 833 25. GKeeley Hennington emails, dated October 2001, re: Urgent-- Charles, Quayle (Hey, Charles called and wanted to sell 100,000 shares of MIKE at $42.00 or better today and asked me to call Lehman. They were okay with my verbal and just need you to follow up and get some instruction from the trustees also.).... 834 26. GRodney Owens email, dated February 2001, re: Sam Wyly Family Foreign Trust Planning......................................... 837 27. a. GRodney Owens (Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P.) Memorandum, dated December 1998, re: Plaquemines, Bulldog and Pitkin Trust Matters (Plaquemines Reappointment Matters)....................................................... 865 b. GDavid Harris/Rodney Owens email, dated December 1998, re: Plaquemines etc. (Local counsel's preference is for beneficiary consent to be obtained to the Bulldog and Pitkin applications; . . .)................................ 867 c. GDavis Harris (IFG International Limited)/Meadows Owens Fax, dated March 2004, (I attach a copy of the proposed Deed of Declaration unwinding Bulldog II, . . .)........... 868 28. GMichelle Boucher (The Irish Trust Company (Cayman) Ltd) Fax to Charles Wyly, dated October 2000, (. . . we have a substantive meeting set up in Cayman for November 28th, which we hope will move us well forward to establishing the Protector Company.). Attached is List of Candidates for Protector or Directors of the Protector Company:)........................... 869 29. a. GMichelle Boucher/Shari Robertson email, dated November 2000, re: split dollar life insurance in foreign trusts (Just a quick outline of how it works, and how Rodney thinks we can use it to effectively freeze growth in the 1992's)................. 871 b. GMichelle Boucher email, dated November 2000, re: sub- funds (At this point, we are looking at allocating approximately 20% of the major trust assets to sub funds, . . .)....................................................... 872 c. GMichelle Boucher/Evan Wyly email, dated December 2000, re: subtrust (But, this will largely be a US tax issue.)... 874 d. GMichelle Boucher Fax to Sam Wyly, dated May 2001, (I've attached a schedule of allocations for the 6 sub-funds to the offshore trusts.)...................................... 875 e. GMichelle Boucher email, dated May 2001, re: update on sub-fund llc creation (Also, Keeley and I are also looking at a structure that Rodney Owens outlined to us, . . . It is a ``frozen LLC,'' . . .)................................ 878 30. GBilling Breakdown related to Irish Trust.................... 879 31. GMichelle Boucher/Louis Schaufele email, dated April 2004, re: Charles Pulman............................................. 880 32. GSBC Communications Inc. Correspondence to Sam, Charles and Evan Wyly, dated January 2001, re: SBC/Sterling Commerce (. . . SBC is preparing to issue a Form 1099 to you/your trust showing taxable income . . .).......................................... 882 33. a. GKeeley Hennington/Michelle Boucher email, dated January 2001, re: 1099's............................................... 885 b. GKelley Hennington/Rodney Owens email, dated January 2001, re: Option info (The option income SBC is concerned with are those that were sold in 96 in exchange for private annuities.)................................................ 886 c. GKeeley Hennington/Michelle Boucher email, dated January 2001, re: 1099 (Shari suggests that we ask Rodney to word the letter to SBC in an opinion form, . . .)............... 887 d. GKeeley Hennington/Michelle Boucher email, dated January 2001, (I am faxing Rodney's 1099 memo to you now.)......... 888 e. GCorrespondence of Rodney J. Owens (Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P.), dated January 26, 2001, re: Purchase of Sterling Commerce Option from Elysium Limited. (Elysium Limited is a foreign corporation organized and residing in the Isle of Man. Accordingly, it is not appropriate for SBC to file a Form 1099, . . .)..... 889 f. GCorrespondence of Rodney J. Owens (Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P.), dated January 26, 2001, re: Purchase of Sterling Commerce Option from Moberly Limited. (Moberly Limited is a foreign corporation organized and residing in the Isle of Man. Accordingly, it is not appropriate for SBC to file a Form 1099, . . .)..... 891 g. GCorrespondence of Rodney J. Owens (Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P.), dated January 26, 2001, re: Purchase of Sterling Commerce Option from Atlantis Limited. (Atlantis Limited is a foreign corporation organized and residing in the Isle of Man. Accordingly, it is not appropriate for SBC to file a Form 1099, . . .)............................................... 893 h. GMichelle Boucher/Keeley Hennington email, dated June 2002, re: CA Audit (After discussions with Rodney I am planning to make the following response to the guy at CA that is working on the audit.)............................. 895 34. a. GLegal Opinion prepared by David Tedder, Pratter, Tedder & Graves, dated February and April 1992, re: Sterling Software Warrants and Michaels Stores Options to a Nevada Corporation for a Private Annuity.......................................... 896 b. GMichael Chatzky Correspondence to David Tedder/Michael French, dated April 1992, attaching April 1992 Tax Opinion prepared by Pratter, Tedder & Graves....................... 922 c. GShari Robertson Memorandum to David Tedder, Mike Chatzky and Bob Bere, dated February 1993, re: Tax Compliance (Lorne House needs advice on the tax compliance issues that must be met.).............................................. 939 d. GLegal Opinion prepared by Chatzky and Associates, dated February 1996, re: The Tallulah International Trust........ 941 e. GLegal Opinion prepared by Chatzky and Associates, dated March 1996, re: The Woody International Trust.............. 961 35. a. GCharles Wyly Memorandum to Michelle Boucher (Irish Trust Group), dated March 2000, re: SSW Options (Sam and I recommend to our protectors that all the Sterling Software options be converted to CA options.)...................................... 983 b. GEvan Wyly/Sam Wyly/Michelle Boucher emails, dated April 2000, re: Michaels Shares (Sam recommends that the trustees exercise and sell the remainder of the Michaels options that expire this summer. Sell at $40 or better.)........... 984 c. GKeeley Hennington/Michelle Boucher (Irish Trust Group) emails, dated February 2001, (I was talking to Charles yesterday and he was kind of thinking out loud on some stuff. He was talking about use of off-shore cash . . .)... 985 d. GEvan Wyly/Michelle Boucher (Irish Trust Group) emails, dated November 2000, re: intelecon (Remember that it is critical from a U.S. tax standpoint that there is no appearance that the Wyly's are in control of the trusts or the protectors.)........................................... 986 36. GMichelle Boucher (Irish Trust Group)/CWyly/Shari Robertson email, dated March 2000, re: First Dallas International update. 988 37. GEvan Wyly/Michelle Boucher (Irish Trust Group) emails, dated September 2000, re: michaels sales offshore (I spoke to Sam today, he wants us to proceed with selling 200,000 Michaels Stores shares from offshore to aid in raising funds for Ranger/ Precept projects.)............................................. 989 38. GDocument entitled, Bulldog Trust, dated June 2003, prepared by IFG International Limited, Douglas, Isle of Man............. 990 39. GShari [Robertson] Memorandum, dated May 2000, re: Recap of the Isle of Man Trip........................................... 992 40. G2001 foreign and domestic investments in Maverick, Ranger and Precept.................................................... 996 41. GTwo Mile Ranch Management Trust and Rosemary's Circle R Ranch Management Trust, Priced at 12/31/01 and 12/31/04........ 999 42. GKeeley Hennington/Michelle Boucher emails, dated June 2001, re: allocations to LLCs........................................ 1001 43. a. GRichard D. Eiseman Jewels Invoice, dated November 2000, re: $667,000 Diamond Ring and $759,000 Diamond Necklace (The invoices should be sent to: Soulieana, Ltd., Douglas, Isle of Man.).......................................................... 1005 b. GAmy Browing Fax, dated February 1997, re: Soulieana Limited purchases (The Wyly name should not be noted on the invoices.)................................................. 1010 44. GDocuments regarding July 1996 acquisition of ``Noon Day Rest'' painting................................................ 1011 45. GEngagement letters--Haim Saban--2001: a. GQuellos Financial Advisors, LLC;......................... 1027 b. GEuram Bank;.............................................. 1038 c. GQuellos Custom Strategies LLC............................ 1043 46. GEngagement letter--Robert W. Johnson, IV and Quadra Financial Group, L.P., 2000.................................... 1052 47. a. GTitanium Trading Partners LLC, Final Consolidated Profitability--11/13/01........................................ 1058 b. GTitanium Trading Partners LLC, Portfolio as of 9/24/01... 1060 c. GTitanium Trading Partners LLC, Collar Analysis........... 1065 48. a. GRobert W. Johnson, IV, Reka Limited Purchase Analysis.... 1067 b. GBrian Hanson (Quellos) email, dated March 2002, re: Reka. 1069 c. GPOINT--One Year Duration (Warrant Outstanding), One Year Profitability Analysis: Projected P&L...................... 1071 d. GRobert W. Johnson, IV--Reka Limited, Summary as of June 5, 2000.................................................... 1074 49. a. GJoel Latman (The Johnson Company, Inc.) Fax to Andy Robbins (Quadra), dated April 2000, (The amount of Loss that we use should be $145.)........................................... 1075 b. GJeff Greenstein/Chuck Wilk emails, dated December 1999, re: JETS (. . . until the losses are generated.)........... 1076 c. GLarry Scheinfeld/Chuck Wilk emails, dated August 2000, re: POINT (. . . we may be able to generate 2000 loss.).... 1077 d. GJeff Greenstein email, dated May 2000, re: POINT (We will try to add more positions to generate losses . . .)........ 1078 50. a. GJeff Greenstein (Quadra)/Joel Latman (Johnson Company) Fax, dated February 2000, (. . . upfront cash requirements to be 6-7% of the anticipated losses . . .)....................... 1080 b. GJohn Baier email, dated April 2000, re: Woody docs (The total PV fee of 2.7mm is 2% of the 135mm notional amount of the trade.)................................................ 1081 c. GChuck Wilk/Rajan Puri/Christopher Hirata emails, dated June 2000, re: Triskelion Wires (We understand you were extracting fees representing 1% of the initial losses generated . . .)........................................... 1082 d. GLarry Scheinfeld email, dated November 2000, re: POINT PRICING (. . . fees (they are based on the loss amount).).. 1084 51. a.-k. GStock purchase and lending agreements..............1085-1128 52. a. GJohn Staddon/Chuck Wilk emails, dated April 2000, re: Point (. . . there is a commercial risk . . . that the client turns round under a certain scenario and claims to have been misled as to the nature of the share trading between the two IoM companies.)................................................ 1129 b. GJohn Staddon/Jeff Greenstein/Chuck Wilk emails, dated April 2000, re: [Name redacted by the Subcommittee] trade (. . . I also need confirmation from you that [name redacted by the Subcommittee] and/or his advisers is aware of the book entry features of the structure.).............. 1131 53. a. GWoodglen I LLC Correspondence to Jeff Greenstein (Quellos), dated October 2004, re: Reka Limited (We understand from our representatives, that Quellos has indicated that no actual shares may have been transferred.)...................... 1133 b. GCharles Wilk (Quellos) Correspondence to Woodglen I, LLC, dated November 2004, (What was stated was that we believe from the documents we have reviewed that the referenced transactions were OTC contracts, and, therefore, there were probably no exchange traded transactions of the shares.)... 1135 c. GCharles Wilk (Quellos) Correspondence to Woodglen I, LLC, dated November 2004, re: Reka Limited (. . . it appears that the transactions involved over-the-counter (``OTC'') sales of rights to an underlying portfolio of stock (the ``Portfolio'') by Jackstones to Barnville.)................ 1136 54. GCorrespondence between John Staddon (European American Investment Group) and the Senate Permanent Subcommittee on Investigations, dated July 2006, re: Barnville and Jackstones (. . . the portfolio of securities traded by and between Barnville and Jackstones was of a purely contractual book-entry nature. . . . no physical transfer of shares were made. No transactions took place over any exchange and no cash transfers passed between bank accounts of the two companies.)............ 1138 55. GJohn Staddon email, dated July 2000, re: Promissory note (I had assumed that we would be having a circular funding pattern . . . such that no cash would need to actually pass i.e. purely book entry.)................................................... 1152 56. a. GChuck Wilk/Jeff Greenstein email, dated August 1999, re: POINT STRATEGY................................................. 1153 b. GRajan Puri (Euram)/Chuck Wilk (Quellos) emails, dated April 2000, re: Further Revisions to POINT (. . . given the ``virtual'' nature of the warrant issue . . .)............. 1156 c. GReka Limited, US Call Warrants due 2005, Subscription Agreement, dated May 2000.................................. 1158 d. GEA Investment Services Limited Correspondence to Reka Limited, dated June 2000, (. . . 1000 covered call warrants issued by Reka Limited on 5 May 2000 . . .)................ 1166 e. GEA Investment Services Limited Correspondence to Titanium Trading Partners LLC, dated November 2001, (. . . 1000 covered call warrants issued by Titanium Trading Partners LLC on September 11, 2001 . . .)........................... 1168 57. a. GAnnual Return of Barnville Limited....................... 1171 b. GFinancial Supervision Commission, Isle of Man, Barnville Limited.................................................... 1175 c. GAnnual Return of Jackstones Limited...................... 1176 d. GFinancial Supervision Commission, Isle of Man, Jackstones Limited.................................................... 1179 58. GChuck Wilk emails, dated August 2001, re: Ownership (Barnville is owned jointly by Claycroft Limited and Dalecroft Limited, both Isle of Man companies. . . . I am not at all keen on revealing the ultimate beneficial owner.)................... 1180 59. a. GHSBC Account Application for Barnville Limited........... 1181 b. GMary Pan/Russell Schreiber (HSBC) email, dated August 2001, re: Barnville and Jackstone.......................... 1183 c. GHSBC Know Your Customer Information for Barnville Limited 1184 d. GHSBC INDIVIDUAL INFORMATION--KNOW YOUR CLIENT for Barnville Limited.......................................... 1186 60. a. GHSBC Memorandum, dated August 2001, re: NON-CIB GROUP: HAIM SABAN FAMILY GROUP........................................ 1187 b. GDocument regarding Quellos/HSBC transaction (The deferral of $700-750 million for 5 to 10 years is the economic benefit that provides Quellos with its fee.)............... 1190 c. GRussell Schreiber/Mary Pan email, dated September 2001, re: Silverlight Enterprises, L.P........................... 1192 61. a. GChuck Wilk/John Barrie emails, dated August 2001, re: timing issues Revised Checklist (. . . from a tax standpoint, I think Silverlight ought to hold newco with Titanium at least a day or two to establish factually its ownership interest (important for basis shift) to better avoid argument that ownership is transitory and could be ignored on a step transaction argument . . .).................................... 1193 b. GChuck Wilk/John Barrie emails, dated August 2001, re: Purchase Agreement......................................... 1195 c. GJohn Barrie email, dated August 2001, re: Titanium Trading Partners LLC (Returns are calculated based on the sum of the costs of the collar, financing, loan fee and structuring fees as a percentage of the net gain/(loss) for each profitability scenario.).............................. 1196 d. GLana Phillips email, dated September 2001, re: Revised Consents (I'd rather not indicate the sequence of these documents in their titles because the creation and ownership of the LLC by Barnville and EAICS must be completely independent. . . . Showing a clear sequence seems to betray that independence.)........................ 1197 e. GElizabeth Smith/Chuck Wilk email, dated June 2002, (. . . would it be reasonable to assume . . . that the opinion should be done by the end of June?)........................ 1198 62. a. GChuck Wilk email, dated December 1999, re: POINT trade (I had a meeting this week with Lew Steinberg of Cravath Swaine & Moore to finalize the draft of the opinion and to review the economics of the trade.)....................................... 1199 b. GChristopher Hirata email, dated April 2000, re: POINT (During our phone conference with Lew Steinberg, we concluded that on 12/31/00 we would have a portion of the loan balance outstanding, . . .)........................... 1200 c. GJeff Greenstein/Andrew Robbins emails, dated September 2000, (Do we need to speak with Cravath to be certain as to where to strike the call in order to provide enough economics or do we already know this?)..................... 1201 d. GLegal Opinion prepared by Cravath, Swaine & Moore, dated August 2000, re: POINT Strategy............................ 1202 63. a. GLegal Opinion prepared by Bryan Cave LLP, dated October 2002, re: POINT Strategy....................................... 1226 b. GRepresentation Certificate of Haim Saban for Legal Opinion prepared by Bryan Cave LLP......................... 1287 c. GRepresentation Certificate of Chuck Wilk for Legal Opinion prepared by Bryan Cave LLP......................... 1292 d. GRepresentation Certificate of Titanium Acquisition Corporation for Legal Opinion prepared by Bryan Cave LLP... 1302 e. GRepresentation Certificate of Titanium Trading Partners LLC for Legal Opinion prepared by Bryan Cave LLP........... 1308 64. GCorrespondence from William A. Brewer III, Bickel & Brewer, legal counsel to Charles and Sam Wyly, to the Permanent Subcommittee on Investigations, dated July 2006, re: assertion of rights under the Fifth Amendment............................ 1310 65. GResponses to supplemental questions for the record submitted to: a. GThe Honorable Mark Everson, Commissioner, Internal Revenue Service;........................................... 1312 b. GMichael Conn, Private Bank Northwest Region President, Bank of America;........................................... 1317 c. GGeorge T. Wendler, Senior Executive Vice President and Chief Credit Officer, HSBC Bank USA, N.S.;................. 1320 d. GJeffrey Greenstein, Chief Executive Officer, Quellos Group, LLC;................................................ 1329 e. GLouis J. Schaufele III;.................................. 1679 f. GMichael Chatzky, Chatzky & Associates.................... 1700 VOLUME 2 66. GMaterials relating to Footnotes and Additional Documents cited in Tax Haven Abuses: The Enablers, The Tools, And Offshore Secrecy, a Report prepared by the Minority and Majority Staff of the Permanent Subcommittee on Investigations in conjunction with the Subcommittee hearing held August 1, 2006:.......................................................... 1743 [Note: Footnotes not listed are explanative, reference Subcommittee interviews for which records are not available to the public, or reference a widely available public document.] [*] Retained in the files of the Subcommittee. Footnote No. 29, See Attachment.................................. 1743 Footnote No. 33, See Attachment.................................. 1749 Footnote No. 34, See Attachment.................................. 1752 Footnote No. 38, See Attachment.................................. 1753 Footnote No. 39, See Footnote No. 38 (above)..................... 1753 Footnote No. 44, See Attachments (3)............................. 1776 Footnote No. 48, See Attachment.................................. 1779 Footnote No. 50, See Attachment.................................. 1780 Footnote No. 51, See Attachment.................................. 1781 Footnote No. 53, See Attachment.................................. 1782 Footnote No. 54, See Attachment.................................. 1783 Footnote No. 55, See Footnote No. 54 (above)..................... 1783 Footnote No. 56, See Attachment.................................. 1804 Footnote No. 61, See Attachment.................................. 1832 Footnote No. 63, See Footnote No. 48 (above)..................... 1779 Footnote No. 64, See Attachment.................................. 1834 Footnote No. 65, See Footnote No. 64 (above)..................... 1834 Footnote No. 70, See Attachment.................................. 1839 Footnote No. 71, See Attachment.................................. 1841 Footnote No. 77, See Attachment.................................. 1843 Footnote No. 78, See Attachment.................................. 1846 Footnote No. 79, See Attachment.................................. 1847 Footnote No. 81, See Attachment.................................. 1851 Footnote No. 82, See Attachment.................................. 1852 Footnote No. 83, See Attachment.................................. 1854 Footnote No. 84, See Attachment.................................. 1862 Footnote No. 86, See Footnote No. 83 (above)..................... 1854 Footnote No. 91, See Attachment.................................. 1869 Footnote Nos. 92-94, See Footnote No. 91 (above)................. 1869 Footnote No. 96, See Attachment.................................. 1907 Footnote No. 97, See Attachment.................................. 1908 Footnote No. 98, See Attachment.................................. 1909 Footnote No. 113, See Attachment................................. 1910 Footnote No. 115, See Attachment................................. 1911 Footnote No. 116, See Attachment................................. 1912 Footnote No. 118, See Attachments (2)............................ 1918 Footnote No. 119, See Attachments (2)............................ 1920 Footnote No. 120, See Attachment................................. 1930 Footnote No. 121, See Attachment................................. 1932 Footnote No. 122, See Attachment................................. 1933 Footnote No. 123, See Footnote No. 122 (above)................... 1933 Footnote No. 124, See Attachment................................. 1945 Footnote No. 126, See Attachment................................. 1951 Footnote No. 129, See Attachments (2)............................ 1952 Footnote No. 130, See Footnote No. 129 (above)................... 1952 Footnote No. 131 and 134, See Attachment......................... 1985 Footnote Nos. 135-137 and 139, See Footnote No. 129 (above)...... 1952 Footnote No. 140, See Footnote No. 131 (above)................... 1985 Footnote No. 142, See Footnote No. 129 (above)................... 1952 Footnote No. 143, See Attachment and Footnote No. 129 (above).... 1993 Footnote Nos. 144, 146-147, and 149, See Footnote No. 143 (above) 1993 Footnote Nos. 155-158, See Footnote No. 129 (above).............. 1952 Footnote Nos. 159-163, See Footnote No. 131 (above).............. 1985 Footnote No. 164, See Footnote No. 129 (above)................... 1952 Footnote No. 165, See Attachment................................. 2006 Footnote No. 174, See Attachment................................. 2025 Footnote Nos. 175-176, See Footnote No. 174 (above).............. 2025 Footnote No. 179, See Attachments (3)............................ 2030 Footnote No. 180, See Attachments (2)............................ 2039 Footnote No. 181, See Footnote No. 179 (above)................... 2030 Footnote No. 183, See Attachment................................. 2043 Footnote No. 185, See Attachment................................. 2044 Footnote No. 186, See Attachment................................. 2045 Footnote No. 187, See Attachment................................. 2047 Footnote No. 188, See Attachment................................. 2048 Footnote No. 189, See Attachment................................. 2049 Footnote No. 195, See Attachments (2) (1 of 2 is a SEALED EXHIBIT) *..................................................... 2050 Footnote No. 197, See Attachment................................. 2053 Footnote No. 199, See Attachment................................. 2056 Footnote No. 201, See Attachment................................. 2065 Footnote No. 202, See Attachment................................. 2069 Footnote No. 203, See Attachment................................. 2071 Footnote No. 204, See Attachment................................. 2074 Footnote No. 205, See Attachment................................. 2078 Footnote No. 206, See Footnote No. 201 (above)................... 2065 Footnote No. 207, See Attachments (6)............................ 2082 Footnote No. 208, See Footnote No. 201 (above)................... 2065 Footnote No. 209, See Attachment................................. 2108 Footnote No. 211, See Attachment................................. 2111 Footnote No. 212, See Attachment................................. 2113 Footnote Nos. 214-215, See Footnote No. 211 (above).............. 2111 Footnote No. 216, See Attachments (3)............................ 2115 Footnote No. 218, See Attachments (2)............................ 2122 Footnote No. 219, See Attachment................................. 2124 Footnote No. 220, See Attachment................................. 2127 Footnote No. 221, See Attachments (2)............................ 2131 Footnote No. 222, See Attachments (2)............................ 2133 Footnote No. 223, See Attachments (2)............................ 2147 Footnote No. 224, See Attachments (2)............................ 2149 Footnote No. 226, See Attachments (2)............................ 2157 Footnote No. 227, See Attachments (2)............................ 2165 Footnote No. 228, See Footnote No. 226 (above)................... 2157 Footnote No. 229, See Attachments (2)............................ 2179 Footnote No. 230, See Footnote No. 229 (above)................... 2179 Footnote No. 234, See Footnote Nos. 212 and 216 (above)......2113, 2115 Footnote No. 235, See Footnote No. 209 (above)................... 2108 Footnote No. 236, See Footnote No. 195 (above)................... 2050 Footnote No. 237, See Attachment................................. 2186 Footnote No. 238, See Footnote No. 212 (above)................... 2113 Footnote No. 239, See Footnote No. 237 (above)................... 2186 Footnote No. 240, See Attachment................................. 2187 Footnote No. 242, See Attachments (3)............................ 2192 Footnote No. 243, See Footnote No. 220 (above)................... 2127 Footnote No. 244, See Attachment................................. 2197 Footnote No. 245, See Attachment................................. 2199 Footnote No. 247, See Attachment................................. 2205 Footnote No. 248, See Attachments (2)............................ 2207 Footnote No. 249, See Attachment................................. 2209 Footnote Nos. 250-251, See Footnote No. 249 (above).............. 2209 Footnote No. 252, See Attachment................................. 2210 Footnote No. 253, See Attachment................................. 2211 Footnote No. 254, See Attachment................................. 2212 Footnote No. 258, See Attachment................................. 2213 Footnote No. 260, See Attachment................................. 2214 Footnote No. 261, See Attachment................................. 2215 Footnote No. 262, See Attachment................................. 2216 Footnote No. 263, See Attachment................................. 2217 Footnote No. 264, See Footnote No. 180 (above)................... 2039 Footnote No. 267, See Attachments (3)............................ 2218 Footnote No. 268, See Footnote No. 180 (above)................... 2039 Footnote No. 269, See Footnote No. 179 (above)................... 2030 Footnote No. 270, See Attachment................................. 2221 Footnote No. 271, See Attachments (2)............................ 2228 Footnote No. 272, See Footnote No. 270 (above)................... 2221 Footnote No. 273, See Attachment................................. 2231 Footnote No. 274, See Attachment................................. 2234 Footnote No. 275, See Attachment................................. 2239 Footnote No. 276, See Attachment................................. 2256 Footnote No. 277, See Attachment................................. 2258 Footnote No. 278, See Attachment................................. 2259 Footnote No. 279, See Attachment................................. 2260 Footnote No. 280, See Attachment................................. 2261 Footnote No. 281, See Attachment................................. 2262 Footnote No. 282, See Attachment................................. 2264 Footnote No. 283, See Attachment................................. 2268 Footnote No. 284, See Attachments (3)............................ 2269 Footnote No. 285, See Footnote No. 283 (above)................... 2268 Footnote No. 286, See Attachments (3)............................ 2284 Footnote No. 287, See Attachment................................. 2299 Footnote No. 289, See Attachments (3)............................ 2304 Footnote No. 291, See Attachments (2)............................ 2307 Footnote No. 292, See Attachments (2)............................ 2316 Footnote No. 296, See Attachment................................. 2336 Footnote No. 297, See Attachments (2)............................ 2337 Footnote No. 298, See Attachment................................. 2341 Footnote No. 299, See Attachment................................. 2343 Footnote Nos. 300-301, See Footnote No. 299 (above).............. 2343 Footnote No. 302, See Attachment................................. 2346 Footnote No. 303, See Attachment................................. 2350 Footnote No. 304, See Attachment................................. 2352 Footnote No. 305, See Attachment................................. 2354 Footnote No. 306, See Attachments (2)............................ 2355 Footnote No. 307, See Attachments (2)............................ 2357 Footnote No. 309, See Attachment................................. 2359 Footnote No. 310, See Footnote Nos. 284 and 286 (above)......2269, 2284 Footnote No. 311, See Attachment................................. 2360 Footnote No. 312, See Attachment................................. 2361 Footnote No. 313, See Attachments (3)............................ 2362 Footnote No. 315, See Attachments (5)............................ 2365 Footnote No. 318, See Attachment................................. 2382 Footnote No. 319, See Footnote No. 318 (above)................... 2382 Footnote No. 320, See Attachment................................. 2383 Footnote No. 321, See Attachment................................. 2384 Footnote No. 322, See Attachment................................. 2385 Footnote No. 323, See Attachment................................. 2386 Footnote No. 324, See Attachment................................. 2387 Footnote No. 325, See Attachment................................. 2388 Footnote No. 326, See Attachments (3)............................ 2389 Footnote No. 327, See Attachments (2)............................ 2392 Footnote No. 329, See Attachment................................. 2394 Footnote No. 330, See Attachments (2)............................ 2400 Footnote No. 331, See Attachment................................. 2404 Footnote No. 332, See Attachment................................. 2409 Footnote No. 333, See Attachment................................. 2411 Footnote No. 335, See Attachment................................. 2413 Footnote No. 336, See Attachment................................. 2414 Footnote No. 337, See Attachments (2)............................ 2415 Footnote No. 338, See Attachment................................. 2422 Footnote No. 339, See Attachment................................. 2424 Footnote Nos. 340-341, See Footnote No. 339 (above).............. 2424 Footnote No. 344, See Attachment................................. 2448 Footnote No. 347, See Attachment................................. 2450 Footnote Nos. 348-350, See Footnote No. 347 (above).............. 2450 Footnote No. 351, See Attachment................................. 2451 Footnote No. 352, See Footnote No. 351 (above)................... 2451 Footnote No. 353, See Attachment................................. 2452 Footnote No. 354, See Footnote No. 353 (above)................... 2452 Footnote No. 355, See Attachment................................. 2453 Footnote No. 356, See Attachment................................. 2455 Footnote No. 360, See Attachment................................. 2457 Footnote No. 367, See Footnote No. 195 (above)................... 2050 Footnote No. 368, See Attachment................................. 2458 Footnote No. 369, See Attachment................................. 2460 Footnote No. 370, See Attachment................................. 2461 Footnote No. 371, See Attachment and Footnote No. 195 (SEALED EXHIBIT) * (above).................... 2465 Footnote No. 372, (SEALED EXHIBIT)............................... * Footnote No. 373, See Attachment................................. 2466 Footnote No. 375, See Attachment................................. 2480 Footnote No. 376, See Attachments (2)............................ 2483 Footnote No. 377, See Attachments (2)............................ 2487 Footnote No. 378, See Attachment................................. 2489 Footnote No. 379, See Attachment................................. 2491 Footnote No. 380, See Attachment................................. 2504 Footnote No. 381, See Attachment................................. 2511 Footnote No. 382, See Attachment................................. 2532 Footnote No. 383, See Footnote No. 380 (above)................... 2504 Footnote No. 384, See Attachment................................. 2534 Footnote No. 385, See Attachment................................. 2572 Footnote No. 386, See Footnote No. 378 (above)................... 2489 Footnote No. 388, See Footnote No. 385 (above)................... 2572 Footnote No. 389, See Footnote Nos. 270 and 373 (above)......2221, 2466 Footnote No. 390, See Attachment................................. 2590 Footnote No. 391, See Attachment................................. 2605 Footnote No. 393, See Attachments (2)............................ 2616 Footnote No. 394, See Attachment................................. 2618 Footnote No. 396, See Footnote No. 393 (above)................... 2616 Footnote No. 397, See Attachment................................. 2623 Footnote No. 398, See Footnote No. 381 (above)................... 2511 Footnote No. 399, See Attachments (2)............................ 2632 Footnote No. 401, See Footnote No. 380 (above)................... 2504 Footnote No. 402, See Attachment................................. 2633 Footnote No. 403, See Attachments (2)............................ 2634 Footnote No. 404, See Attachment................................. 2636 Footnote No. 405, See Attachment................................. 2637 Footnote No. 406, See Attachments (2)............................ 2638 Footnote No. 407, See Attachment................................. 2641 Footnote No. 408, See Attachment................................. 2643 Footnote No. 409, See Attachments (6) and Footnote No. 380 (above)....................................................2644, 2504 Footnote No. 410, See Footnote No. 380 (above)................... 2504 Footnote No. 412, See Attachment................................. 2650 Footnote No. 413, See Attachment................................. 2651 Footnote No. 414, See Attachment................................. 2652 Footnote No. 415, See Attachment and Hearing Exhibit No. 63a (above).........2655, 1226 Footnote No. 420, See Attachments (2)............................ 2742 Footnote No. 421, See Attachment................................. 2744 Footnote Nos. 422-426, 429, 431-432, See Footnote No. 415, and Hearing Exhibit No. 63a (above)..2655, 1226 Footnote No. 435, See Attachment................................. 2745 Footnote No. 438, See Attachment................................. 2751 Footnote No. 439, 441, See Footnote No. 380 (above).............. 2504 Footnote No. 442, See Attachment................................. 2761 Footnote No. 443, See Attachment................................. 2762 Footnote No. 444, See Attachment................................. 2763 Footnote No. 445, See Attachments (2)............................ 2772 Footnote No. 446, See Footnote Nos. 380 and 443 (above)......2504, 2762 Footnote No. 447, See Footnote No. 438 (above)................... 2751 Footnote No. 454, See Attachments (2)............................ 2774 Footnote No. 458, See Attachment................................. 2783 Footnote No. 459, See Footnote No. 458 (above)................... 2784 Footnote No. 465, 468, 471, See Attachment....................... 2819 Footnote No. 472, 474, See Attachment............................ 2833 Footnote No. 475, 476, 478 (SEALED EXHIBITS)..................... * Footnote No. 479, See Attachment................................. 2841 Footnote No. 482, See Attachment................................. 2842 Footnote No. 483, See Attachment................................. 2849 Footnote No. 487, See Attachment................................. 2851 Footnote No. 489, See Footnote No. 454 (above)................... 2774 Footnote Nos. 490-493, See Footnote No. 483 (above).............. 2849 Footnote No. 494, See Attachments (2) (Only reprinting 1 of 2) *. 2852 Footnote No. 495, See Attachment and Footnote No. 454 (above)2853, 2774 Footnote No. 496, See Attachment................................. 2856 Footnote No. 497, See Attachment................................. 2862 Footnote No. 498, See Footnote No. 454 (above)................... 2774 Footnote No. 499, See Attachments (3) and Footnote No. 497 (above)....................................................2863, 2862 Footnote No. 501, See Attachment and Footnote No. 454 (above)2866, 2774 Footnote No. 503, See Attachments (8) (7 public and 1 SEALED EXHIBIT) * and Footnote No. 454 (above)...............................2867, 2774 Footnote No. 504, See Attachment................................. 2892 Footnote No. 506, See Attachments (2)............................ 2894 Footnote No. 507, See Footnote No. 475 (above) (SEALED EXHIBIT).. * Footnote No. 509, See Attachment and Footnote No. 454 (above)2896, 2774 Footnote No. 511, (SEALED EXHIBIT)............................... * Footnote No. 512, See Attachments (2)............................ 2904 Footnote No. 513, See Attachments (2)............................ 2940 Footnote No. 519, See Attachment................................. 2972 Footnote No. 528, See Attachments (3)............................ 2974 Footnote No. 530, See Attachments (2)............................ 2977 Footnote No. 531, See Attachments (5)............................ 2985 Footnote No. 532, See Attachments (2)............................ 2997 Footnote No. 534, See Attachments (3)............................ 3001 Footnote No. 535, See Attachments (9)............................ 3004 Footnote No. 536, See Attachments (2)............................ 3022 Footnote No. 537, See Attachments (7)............................ 2031 Footnote No. 538, See Attachments (19)........................... 3041 Footnote No. 540, See Attachment................................. 3065 Footnote No. 541, See Attachments (2)............................ 3067 Footnote No. 542, See Attachments (19) (1 public and 18 SEALED EXHIBITS) * and Footnote No. 536...3070, 3022 Footnote No. 543, See Attachments (21) (2 public and 19 SEALED EHXIBITS) * and Footnote No. 536...3073, 3022 Footnote No. 544, See Attachments (23)........................... 3075 Footnote No. 545, See Attachments (7)............................ 3129 Footnote No. 546, See Attachments (5) and Footnote No. 544 (above)....................................................3137, 3075 Footnote No. 548, See Attachments (2)............................ 3130 Footnote No. 549, See Attachment................................. 3160 Footnote No. 550, See Attachment................................. 3162 Footnote No. 551, See Attachment................................. 3165 Footnote No. 552, See Attachment................................. 3166 Footnote No. 554, See Attachment................................. 3167 Footnote No. 555, See Attachment................................. 3169 Footnote No. 556, See Attachment................................. 3170 Footnote No. 557, See Attachment................................. 3171 Footnote No. 558, See Attachment................................. 3172 Footnote No. 559, See Attachment................................. 3173 Footnote No. 560, See Attachments (3)............................ 3174 Footnote No. 561, See Attachment................................. 3193 Footnote No. 562, See Attachment................................. 3194 Footnote No. 563, See Attachments (2)............................ 3196 Footnote No. 564, See Attachment................................. 3198 Footnote No. 570, See Attachments (2)............................ 3199 Footnote No. 571, See Attachment................................. 3201 Footnote No. 572, See Attachment................................. 3204 Footnote No. 573, See Attachment................................. 3206 Footnote No. 574, (2 SEALED EXHIBITS)............................ * Footnote No. 582, See Attachment................................. 3207 Footnote No. 584, See Attachment................................. 3208 Footnote No. 586, See Attachments (2)............................ 3209 Footnote No. 588, See Attachment................................. 3212 Footnote No. 589, See Attachment................................. 3213 Footnote No. 591, See Attachment................................. 3215 Footnote No. 592, See Attachment................................. 3216 Footnote No. 593, See Attachments (2) (Only reprinting 1 of 2) *. 3217 Footnote No. 595, See Attachments (2)............................ 3218 Footnote No. 596, See Attachment................................. 3232 Footnote No. 597, See Attachments (2)............................ 3233 Footnote No. 598, See Attachment................................. 3235 Footnote No. 600, See Attachment................................. 3239 Footnote No. 601, See Attachment................................. 3245 Footnote No. 602, See Attachment................................. 3247 Footnote No. 603, See Attachments (2)............................ 3250 Footnote No. 604, See Attachment................................. 3253 Footnote No. 607, See Attachments (4)............................ 3256 Footnote No. 608, See Attachments (5)............................ 3261 Footnote No. 609, See Attachments (2)............................ 3266 Footnote No. 611, See Attachment................................. 3268 Footnote No. 614, See Attachment................................. 3273 Additional Document Cited in Text of the Report.................. 3274 Footnote No. 619, See Footnote No. 546........................... 3137 Footnote No. 620, See Attachment................................. 3285 Footnote No. 625, See Footnote No. 546........................... 3137 Footnote No. 646, See Attachments (3)............................ 3287 Footnote No. 647, See Attachments (2)............................ 3294 Footnote No. 650, See Attachments (Only reprinting 1 of 10) *.... 3297 Footnote No. 651, See Attachments (5)............................ 3308 Footnote No. 652, See Attachments (3)............................ 3327 VOLUME 3 Footnote No. 653, See Attachments (3)............................ 3333 Footnote No. 654, See Attachments (5)............................ 3346 Footnote No. 656, See Attachments (5)............................ 3359 Footnote No. 659, See Attachments (2)............................ 3369 Footnote No. 660, See Attachment................................. 3375 Footnote No. 662, See Attachment................................. 3379 Footnote No. 663, See Attachments (2) (1 is a SEALED EXHIBIT) *.. 3476 Footnote No. 664, See Footnote No. 662 (above)................... 3379 Footnote No. 665, See Attachment................................. 3492 Footnote No. 666, See Attachments (2)............................ 3498 Footnote No. 667, See Attachments (2)............................ 3507 Footnote No. 668................................................. * Footnote No. 669, See Attachment................................. 3527 Footnote No. 670, See Attachments (2)............................ 3529 Footnote No. 671, See Attachments (10) * (Only reprinting 1 of 10)............................................................ 3532 Footnote No. 672, See Attachments (10)........................... 3547 Footnote No. 674, See Attachment................................. 3573 Footnote No. 676, See Attachment................................. 3574 Footnote Nos. 677-682, See Footnote No. 671 (above).............. 3532 Footnote No. 683, See Attachments (4) (Only reprinting 1 of 4) *. 3580 Footnote Nos. 684-686, See Footnote No. 683 (above).............. 3580 Footnote No. 687, See Attachments (2) (Only reprinting 1 of 2) *. 3600 Footnote No. 688, See Attachments (7) (Only reprinting 3 of 7) *. 3635 Footnote No. 689................................................. * Footnote No. 690, See Footnote No. 689 (above)................... * Footnote No. 691, See Attachments (3) and Footnote No. 666 (above)....................................................3641, 3498 Footnote No. 692, See Attachments (6)............................ 3649 Footnote Nos. 695-699, See Footnote No. 689 (above).............. * Footnote No. 700, See Attachment................................. 3655 Footnote No. 701, See Footnote No. 700 (above)................... 3655 Footnote No. 702, See Attachment and Footnote Nos. 666 and 689 (above)....3656, 3498, * Footnote No. 705, See Footnote No. 702 (above)................... 3656 Footnote No. 707, See Attachments (2)............................ 3666 Footnote No. 709, See Attachment................................. 3671 Footnote No. 710, See Attachment................................. 3675 Footnote No. 711, See Attachments (2)............................ 3684 Footnote No. 712, See Attachment and Footnote No. 711 (above)3686, 3684 Footnote No. 713, See Footnote No. 711 (above)................... 3684 Footnote No. 714, See Attachment................................. 3687 Footnote No. 715, See Attachments (2)............................ 3688 Footnote No. 716, See Attachments (2)............................ 3690 Footnote No. 717, See Attachments (2) (Only reprinting 1 of 2) *. 3694 Footnote No. 718, See Attachment................................. 3696 Footnote No. 720, See Attachments (2)............................ 3697 Footnote No. 721, See Attachments (2)............................ 3703 Footnote No. 723, See Attachments (3)............................ 3705 Footnote No. 724, See Attachments (2)............................ 3710 Footnote No. 725, See Attachment................................. 3719 Footnote No. 726, See Attachments (2)............................ 3720 Footnote No. 727, See Attachment................................. 3722 Footnote No. 728, See Footnote No. 727 (above)................... 3722 Footnote Nos. 729-730, See Footnote No. 724 (above).............. 3710 Footnote No. 731, See Attachment................................. 3727 Footnote No. 732, See Attachment................................. 3729 Footnote No. 733, See Attachment and Footnote No. 543 (above) (SEALED EXHIBIT3731, 3073 Footnote No. 734, See Attachment................................. 3733 Footnote No. 735, See Attachment................................. 3734 Footnote No. 739, See Attachment................................. 3738 Footnote No. 740, See Attachments (2)............................ 3740 Footnote No. 741, See Attachment................................. 3743 Footnote No. 749, See Attachment................................. 3744 Footnote No. 750, See Attachments (4)............................ 3746 Footnote No. 751, See Attachments (10)........................... 3765 Footnote No. 752, See Attachments (16) and Footnote No. 751 (above)....................................................3777, 3765 Footnote No. 753, See Attachments (5)............................ 3803 Footnote No. 754, See Attachments (8)............................ 3810 Footnote No. 755, See Attachments (10)........................... 3822 Footnote No. 757, See Attachments (2)............................ 3845 Footnote No. 758, See Attachment................................. 3850 Footnote No. 761, See Attachments (5)............................ 3851 Footnote No. 762, See Attachment................................. 3861 Footnote No. 763, See Attachment................................. 3862 Footnote No. 764, See Attachment................................. 3864 Footnote No. 765, See Attachment................................. 3865 Footnote No. 766, See Attachment................................. 3866 Footnote No. 767, See Attachments (4)............................ 3868 Footnote No. 768, See Attachments (11)........................... 3875 Footnote No. 769, See Attachments (2) and Footnote Nos. 763, 766 and 767 (above).........3888, 3862, 3866, 3868 Footnote No. 770, See Attachment................................. 3890 Footnote No. 772, See Attachment................................. 3900 Footnote No. 773, See Footnote Nos. 762 and 763 (above)......3861, 3862 Footnote No. 776, See Attachments (3) and Footnote Nos. 755 and 768 (above)....................3901, 3822, 3875 Footnote No. 778, See Attachments (3)............................ 3904 Footnote No. 801, See Attachments (2)............................ 3908 Footnote No. 806, See Attachment................................. 3928 Footnote No. 807, See Attachment................................. 3939 Footnote No. 808, See Attachment................................. 3945 Footnote No. 810, See Footnote No. 593 (above)................... 3217 Footnote No. 811, See Attachment................................. 3947 Footnote No. 812, See Attachment................................. 3948 Footnote No. 814, See Attachment................................. 3949 Footnote No. 815, See Attachment................................. 3951 Footnote No. 816, See Attachment................................. 3954 Footnote No. 817, See Attachment................................. 3955 Footnote No. 819, See Attachment................................. 3956 Footnote No. 820, See Attachment................................. 3957 Footnote No. 821, See Attachment................................. 3958 Footnote No. 827, See Attachments (2)............................ 3959 Footnote No. 828, See Attachment................................. 3961 Footnote No. 833, See Attachment................................. 3962 Footnote No. 835, See Attachment................................. 3963 Footnote No. 836, See Attachment................................. 3964 Footnote No. 837, See Attachments (3)............................ 3965 Footnote No. 840, See Footnote No. 836 (above)................... 3964 Footnote No. 842, See Attachments (3)............................ 3972 Footnote No. 843, See Attachments (2)............................ 3978 Footnote No. 844, See Attachment................................. 3980 Footnote No. 845, See Footnote No. 844 (above)................... 3980 Footnote No. 846, See Attachment................................. 3986 Footnote No. 847, See Attachment................................. 3987 Footnote No. 848, See Attachment................................. 3988 Footnote No. 849, See Attachment................................. 3989 Footnote No. 850, See Attachment................................. 3990 Footnote No. 851, See Attachment................................. 3991 Footnote No. 852, See Attachment................................. 3992 Footnote No. 853, See Attachment................................. 3993 Footnote No. 854, See Attachment................................. 3995 Footnote No. 855................................................. * Footnote No. 856, See Attachments (2)............................ 3996 Footnote No. 857, See Attachment................................. 3999 Footnote No. 858, See Footnote No. 856 (above)................... 3996 Footnote No. 859, See Footnote No. 854 (above)................... 3995 Footnote No. 862, See Attachment................................. 4000 Footnote No. 866, See Attachments (13)........................... 4004 Footnote No. 869, See Footnote No. 755 and 776 (above).......3822, 3901 Footnote No. 870, See Attachments (2)............................ 4032 Footnote No. 871, See Attachment and Footnote No. 755 (above)4034, 3822 Footnote No. 872, See Attachment................................. 4035 Footnote Nos. 873-875, See Footnote No. 872 (above).............. 4035 Footnote No. 876, See Attachment and Footnote No. 872 (above)4055, 4035 Footnote No. 877, See Attachment and Footnote No. 872 (above)4056, 4035 Footnote No. 878, See Footnote No. 872 (above)................... 4035 Footnote No. 880, See Attachments (2)............................ 4058 Footnote No. 883, See Attachment and Footnote No. 872 (above)4063, 4035 Footnote Nos. 884, 886, See Footnote No. 872 (above)............. 4035 Footnote No. 887, See Attachment and Footnote No. 872 (above)4065, 4035 Footnote Nos. 888-889, See Footnote No. 872 (above).............. 4035 Footnote No. 890, See Attachments (3)............................ 4069 Footnote No. 891, See Attachments (5) and Footnote No. 890 (above)....................................................4072, 4069 Footnote No. 892, See Attachment and Footnote No. 872 (above)4080, 4035 Footnote No. 893, See Attachments (2) and Footnote No. 872 (above)....................................................4081, 4035 Footnote Nos. 894-895, See Footnote No. 872 (above).............. 4035 Footnote No. 896, See Attachments (11)........................... 4089 Footnote No. 897, See Attachments (6)............................ 4103 Footnote No. 898, See Footnote No. 872 (above)................... 4035 Footnote No. 899, See Attachment................................. 4113 Footnote No. 900, See Attachment and Footnote No. 899 (above)4116, 4113 Footnote No. 902, See Footnote No. 872 (above)................... 4035 Footnote No. 904, See Attachments (2)............................ 4117 Footnote No. 905, See Attachment................................. 4119 Footnote No. 906, See Footnote No. 872 (above)................... 4035 Footnote No. 907, See Attachment................................. 4125 Footnote No. 908, See Footnote No. 872 (above)................... 4035 Footnote No. 922, See Attachment................................. 4131 Footnote No. 923, See Footnote No. 922 (above)................... 4131 Footnote No. 924, See Attachment................................. 4137 Footnote No. 925, See Footnote No. 922 (above)................... 4131 Footnote No. 926, See Attachments (2) and Footnote No. 922 (above)....................................................4139, 4131 Footnote No. 928, See Attachment................................. 4161 Footnote No. 929, See Attachments (3)............................ 4162 Footnote No. 930, See Attachments (2)............................ 4165 Footnote No. 931, See Attachment................................. 4169 Footnote Nos. 932-934, See Footnote No. 931 (above).............. 4169 Footnote No. 935, See Attachment................................. 4172 Footnote No. 936, See Attachment and Footnote No. 931 (above)4173, 4169 Footnote No. 937, See Footnote No. 543 (above) (SEALED EXHIBIT).. * Footnote No. 939, 941, See Footnote No. 936 (above).............. 4173 Footnote No. 942, See Attachment................................. 4180 Footnote No. 944, See Attachments (2)............................ 4182 Footnote No. 947, See Footnote No. 936 (above)................... 4173 Footnote No. 948, See Footnote No. 922 (above)................... 4131 Footnote No. 949, See Attachment................................. 4197 Footnote No. 951, 953, See Footnote No. 936 (above).............. 4173 Footnote No. 954................................................. * Footnote No. 956, See Attachment................................. 4199 Footnote Nos. 957-959, See Footnote No. 931 (above).............. 4169 Footnote No. 961, See Attachment, Footnote No. 543 (SEALED EXHIBIT) * and Footnote No. 944 (above)....................4201, 4182 Footnote No. 962, See Footnote No. 543 (above) (SEALED EXHIBIT).. * Footnote No. 963, See Attachments (2)............................ 4203 Footnote No. 964, See Footnote No. 931 (above)................... 4169 Footnote No. 967, See Attachment................................. 4205 Footnote No. 968, See Attachments (2)............................ 4206 Footnote No. 969, See Attachments (2)............................ 4209 Footnote No. 970, See Attachment................................. 4211 Footnote No. 971, See Attachment................................. 4212 Footnote No. 972, See Attachment and Footnote No. 504 (above)4214, 2892 Footnote No. 973, See Attachment................................. 4216 Footnote No. 974, See Attachments (10) and Footnote Nos. 968 and 972 (above)....................4217, 4206, 4214 Footnote No. 975, See Footnote Nos. 969 and 974 (above)......4209, 4217 Footnote No. 976, (2 SEALED EXHIBITS)............................ * Footnote No. 977, See Attachment and Footnote No. 972 (above)4236, 4214 Footnote No. 978, See Attachment................................. 4238 Footnote No. 979, See Attachment................................. 4239 Footnote No. 980, See Attachment and Footnote No. 979 (above)4240, 4239 Footnote No. 981, See Attachment................................. 4251 Footnote No. 982, See Attachment................................. 4253 Footnote No. 983, See Attachment................................. 4254 Footnote No. 984, See Attachment and Footnote No. 983 (above)4264, 4254 Footnote No. 985, See Attachment................................. 4268 Footnote No. 986, See Attachment and Footnote No. 983 (above)4278, 4254 Footnote No. 987, See Attachments (6) and Footnote No. 968 (above)....................................................4280, 4206 Footnote No. 988, See Footnote No. 981 (above)................... 4251 Footnote No. 989, See Attachment and Footnote Nos. 986 and 987 (above).4294, 4278, 4280 Footnote No. 990, See Attachment and Footnote No. 944 (above)4295, 4182 Footnote No. 992, See Attachments (2) and Footnote No. 944 (above)....................................................4296, 4182 Footnote No. 993, See Attachment................................. 4301 Footnote No. 994, See Attachment................................. 4303 Footnote No. 995, See Attachment................................. 4305 Footnote No. 996, See Footnote No. 995 (above)................... 4305 Footnote No. 997, See Attachments (2)............................ 4309 Footnote No. 998, See Attachments (2)............................ 4311 Footnote No. 999, See Footnote No. 990 (above)................... 4295 Footnote No. 1000, See Attachment and Footnote Nos. 942 and 997 (above).4313, 4180, 4309 Footnote No. 1001, See Footnote No. 942 (above).................. 4180 Footnote No. 1002, See Footnote Nos. 942 and 990 (above).....4180, 4295 Footnote No. 1003, See Footnote No. 942 (above).................. 4180 Footnote No. 1004, See Attachments (2)........................... 4315 Footnote No. 1006, See Footnote No. 942 (above).................. 4180 Footnote No. 1007, See Footnote No. 1004 (above)................. 4315 Footnote No. 1008, See Attachments (2) and Footnote No. 944 (above)....................................................4318, 4182 Footnote No. 1010, See Attachments (2)........................... 4320 Footnote No. 1011, See Attachments (2)........................... 4322 Footnote No. 1012, See Attachment................................ 4324 Footnote No. 1013, See Footnote Nos. 1010 and 1011 (above)...4320, 4322 Footnote No. 1014, See Attachment and Footnote No. 935 (above4330, 4172 Footnote No. 1015, See Attachments (2) and Footnote No. 1012 (above)..........4332, 4324 Footnote No. 1017, See Footnote No. 543 (SEALED EXHIBIT) * and Footnote No. 1012 (above)..................................3073, 4324 Footnote Nos. 1018-1022, See Footnote No. 1012 (above)........... 4324 Footnote No. 1023, See Attachments (4) and Footnote No. 543 (above) (SEALED EXHIBIT) *.........................................4336, 3073 Footnote No. 1024, See Attachments (2)........................... 4342 Footnote No. 1025, See Footnote Nos. 1023 and 1024 (above)...4336, 4342 Footnote No. 1026, See Attachment and Footnote No. 944 (above4344, 4182 Footnote No. 1027, See Footnote Nos. 944 and 1026 (above)....4182, 4344 Footnote No. 1029, See Attachment................................ 4347 Footnote No. 1031, See Footnote Nos. 936 and 944 (above).....4173, 4182 Footnote No. 1033, See Attachment................................ 4348 Footnote No. 1034, See Attachment................................ 4356 Footnote No. 1035, See Footnote No. 1024 (above)................. 4342 Footnote No. 1037, See Attachments (4)........................... 4357 Footnote No. 1038, See Attachments (3)........................... 4361 Footnote No. 1039, See Attachment................................ 4364 Footnote No. 1040, See Attachment................................ 4365 Footnote No. 1043, See Attachment................................ 4366 Footnote No. 1044, See Attachment................................ 4370 Footnote No. 1047, See Attachments (3)........................... 4391 Footnote No. 1048, See Attachment................................ 4403 Footnote Nos. 1049-1050, See Footnote No. 1043 (above)........... 4366 Footnote No. 1052, See Attachment and Footnote Nos. 1037 and 1038 (above)..................4404, 4357, 4361 Footnote No. 1053, See Attachments (3)........................... 4405 Footnote No. 1054, See Attachments (16).......................... 4408 Footnote No. 1055, See Attachments (2)........................... 4426 Footnote No. 1057, See Attachment................................ 4429 Footnote No. 1058, See Footnote No. 1057 (above)................. 4429 Footnote No. 1059, See Attachment................................ 4437 Footnote No. 1060, See Attachments (2) and Footnote No. 1040 (above)..................................4441, 4365 Footnote No. 1062, See Attachments (3) and Footnote No. 1039 (above)..................................4444, 4364 Footnote No. 1064, See Attachment * (reprinting only portion of document)...................................................... 4447 Footnote No. 1065, See Attachment * (reprinting only portion of document)...................................................... 4467 Footnote No. 1066, See Attachment................................ 4495 Footnote No. 1067, See Attachments (3)........................... 4497 Footnote No. 1068, See Attachment................................ 4506 Footnote Nos. 1069-1070, See Footnote No. 936 (above)............ 4173 Footnote No. 1076, See Attachment................................ 4507 Footnote No. 1078, See Attachment................................ 4508 Footnote No. 1079, See Attachments (2) and Footnote No. 936 (above)....................................................4511, 4173 Footnote No. 1081, See Attachment................................ 4513 Footnote No. 1082, See Attachments (3)........................... 4515 Footnote No. 1088, See Attachments (6)........................... 4518 Footnote No. 1089, See Attachments (2)........................... 4526 Footnote No. 1090, See Footnote No. 1089 (above)................. 4526 Footnote No. 1092, See Attachments (2)........................... 4583 Footnote No. 1093, See Attachments (2)........................... 4585 Footnote No. 1094, See Attachment................................ 4587 Footnote No. 1095, See Attachments (2)........................... 4589 Footnote No. 1096, See Attachments (15).......................... 4591 Footnote No. 1097, See Attachments (7) and Footnote No. 1096 (above)...................................... 4616 Footnote No. 1098, See Attachment and Footnote No. 1097 (above)............................4631, 4616, 4591 Footnote No. 1099, See Attachments (5) and Footnote No. 1089 (above)..................................4636, 4526 Footnote No. 1100, See Attachment and Footnote Nos. 1089 and 1099 (above)..................4648, 4526, 4636 Footnote No. 1101, See Attachment and Footnote No. 1089 (abov4654, 4526 Footnote No. 1102, See Attachments (4)........................... 4655 Footnote No. 1103, See Attachment................................ 4665 Footnote No. 1104, See Attachments (5) and Footnote No. 542 (above) (SEALED EXHIBIT) *................4670, 3070 Footnote No. 1105, See Attachments (3) and Footnote No. 1104 (above)..............................4683, 4670 Footnote No. 1106, See Attachments (5) and Footnote No. 1104 (above)..................................4688, 4670 Footnote No. 1107, See Attachment and Footnote No. 542 (above) (SEALED EXHIBIT) *................4693, 3070 Footnote No. 1108, See Attachments (3)........................... 4697 Footnote No. 1109, See Attachments (3)........................... 4707 Footnote No. 1110, See Attachments (11).......................... 4710 Footnote No. 1111, See Attachments (3)........................... 4723 Footnote No. 1112, See Attachments (2)........................... 4726 Footnote No. 1113, See Attachments (2)........................... 4729 Footnote No. 1114, See Attachments (3)........................... 4731 Footnote No. 1115, See Attachments (2)........................... 4734 Footnote No. 1116, See Attachments (2)........................... 4736 Footnote No. 1117, See Attachments (3)........................... 4738 Footnote No. 1119, See Attachments (2)........................... 4741 Footnote No. 1120, See Attachments (24).......................... 4744 Footnote No. 1121, See Attachments (4)........................... 4781 Footnote No. 1123, See Attachment and Footnote No. 1105 (abov4788, 4683 Footnote No. 1124, See Attachments (9) and Footnote No. 1123 (above)..................................4789, 4788 Footnote No. 1125, See Attachment................................ 4805 Footnote No. 1126, See Attachment................................ 4806 Footnote No. 1128, See Attachment................................ 4812 Footnote No. 1129, See Attachment................................ 4814 Footnote No. 1130, See Attachments (3)........................... 4816 Footnote No. 1131, See Attachment and Footnote No. 1129 (abov4819, 4814 Footnote No. 1132, See Footnote Nos. 1124 and 1131 (above)...4789, 4819 Footnote No. 1133, See Footnote No. 1131 (above)................. 4819 Footnote No. 1134, See Attachments (3)........................... 4847 Footnote No. 1135, See Attachment................................ 4850 Footnote No. 1136, See Attachment and Footnote No. 1120 (abov4851, 4744 Footnote No. 1137, See Attachments (4)........................... 4864 Footnote No. 1138, See Attachments (3) and Footnote No. 1137 (above)..................................4868, 4864 Footnote No. 1139, See Attachments (2) and Footnote Nos. 1120 and 1138 (above)..................4872, 4744, 4868 Footnote No. 1140, See Attachments (8)........................... 4874 Footnote No. 1142, See Footnote No. 543 (above) (SEALED EXHIBIT) *................ 3073 Footnote No. 1143, See Attachments (4)........................... 4884 Footnote No. 1144, See Attachment................................ 4888 Footnote No. 1145, See Attachment................................ 4889 Footnote No. 1146, See Attachments (3)........................... 4890 Footnote No. 1147, See Attachment................................ 4894 Footnote No. 1148, See Attachment................................ 4908 Footnote No. 1149................................................ * Footnote No. 1150, See Attachments (3)........................... 4909 Footnote No. 1151, See Attachments (3)........................... 4917 VOLUME 4 Footnote No. 1152, See Attachments (6)........................... 4923 Footnote No. 1153 See Attachment................................. 4952 Additional Documents (12) Cited in Text of the Report............ 4954 Footnote No. 1154, See Attachment................................ 4967 Footnote No. 1155, See Attachment................................ 4969 Additional Documents (4) Cited in Text of the Report............. 4972 Footnote No. 1156, See Attachments (2) and Footnote No. 1151 (above)..................................4977, 4917 Footnote No. 1157, See Attachment................................ 4979 Additional Documents (5) Cited in Text of the Report............. 4980 Footnote No. 1158, See Attachment................................ 4985 Additional Documents (2) Cited in Text of the Report............. 4986 Footnote No. 1160, See Attachment................................ 4988 Additional Documents (3) Cited in Text of the Report, and Footnote No. 1147 (above)..............................4989, 4894 Footnote No. 1162, See Attachments (5)........................... 4995 Footnote No. 1163, See Attachments (5)........................... 5004 Footnote Nos. 1164-1165, See Attachments (2) and Footnote No. 1163 (above)..................................5010, 5004 Footnote No. 1166, See Attachments (4)........................... 5012 Additional Documents (8) Cited in Text of the Report............. 5016 Footnote No. 1167, See Attachments (4)........................... 5025 Footnote No. 1168, See Footnote No. 1152 (above)................. 4923 Footnote Nos. 1196-1198, See Footnote No. 476 and 478 (above) (SEALED EXHIBIT)............................................... * Footnote No. 1200, See Attachment................................ 5031 Footnote No. 1201, See Attachment................................ * Additional Documents (2) Cited in Text of the Report............. 5033 Footnote No. 1202, See Attachment................................ 5036 Footnote No. 1203, See Attachment................................ 5037 Footnote No. 1205, See Attachment................................ 5038 Footnote No. 1206, See Attachment................................ 5039 Footnote No. 1207, See Attachment................................ 5041 Footnote No. 1208, See Attachments (4)........................... 5042 Footnote No. 1209, See Attachment................................ 5048 Footnote No. 1210, See Attachment................................ 5051 Footnote No. 1211, See Footnote No. 1206 (above)................. 5039 Footnote No. 1212, See Attachment................................ 5053 Footnote No. 1213, See Attachment................................ 5054 Footnote No. 1214, See Attachment................................ 5055 Footnote No. 1215, See Attachment................................ 5056 Footnote No. 1216, See Attachment................................ 5057 Footnote No. 1217, See Attachment................................ 5058 Footnote No. 1218, See Attachment................................ 5059 Footnote No. 1219, See Attachment................................ 5060 Footnote No. 1220, See Attachment................................ 5062 Footnote No. 1221, See Attachment................................ 5063 Footnote No. 1223, See Footnote No. 1207 (above)................. 5041 Footnote No. 1225, See Attachment................................ 5064 Footnote No. 1226, See Attachment................................ 5068 Footnote No. 1227, See Attachment and Footnote No. 483 (above5069, 2849 Footnote No. 1228, See Attachment................................ 5071 Footnote No. 1229, See Attachment................................ 5072 Footnote No. 1230, See Attachment................................ 5073 Footnote No. 1231, See Attachment................................ 5074 Footnote No. 1232, See Attachment................................ 5075 Footnote No. 1233, See Footnote No. 1232 (above)................. 5075 Additional Document Cited in Text of the Report.................. 5078 Footnote No. 1234, See Attachment................................ 5079 Footnote No. 1235, See Attachment................................ 5080 Footnote No. 1236, See Attachment................................ 5081 Footnote No. 1238, See Footnote No. 1236 (above)................. 5081 Footnote No. 1239, See Attachment................................ 5083 Footnote No. 1240, See Attachment................................ 5084 Footnote No. 1241, See Attachment................................ 5085 Footnote No. 1242, See Attachment................................ 5087 Footnote No. 1243, See Attachment................................ 5088 Footnote No. 1244, See Attachment................................ 5091 Additional Documents (3) (1 of 3 not reprinted) Cited in Text of the Report..................................................... 5092 Footnote No. 1245, See Attachment................................ 5094 Footnote No. 1246, See Attachment................................ 5095 Footnote Nos. 1247-1248, See Footnote No. 1245 (above)........... 5094 Additional Document Cited in Text of the Report.................. 5096 Footnote No. 1249, See Attachments (3)........................... 5097 Footnote No. 1250, See Attachment................................ 5100 Footnote No. 1251, See Attachment................................ 5101 Footnote No. 1252, See Footnote No. 1251 (above)................. 5101 Footnote No. 1253, See Attachment................................ 5103 Footnote No. 1254, See Attachment................................ 5104 Footnote Nos. 1255-1256, See Footnote No. 1254 (above)........... 5104 Additional Document Cited in Text of the Report.................. 5108 Footnote No. 1257, See Attachment................................ 5109 Footnote No. 1258, See Attachment................................ 5110 Footnote No. 1259, See Attachment................................ 5111 Footnote No. 1260, See Attachment................................ 5112 Footnote No. 1261, See Attachment................................ 5113 Footnote Nos. 1262-1263, See Footnote No. 1261 (above)........... 5113 Footnote No. 1264, See Attachments (2)........................... 5114 Footnote No. 1265, See Attachment................................ 5116 Footnote No. 1267, See Attachment................................ 5117 Footnote No. 1268, See Attachment................................ 5118 Footnote Nos. 1269-1270, See Footnote No. 1268 (above)........... 5118 Footnote No. 1271, See Attachment................................ 5120 Footnote No. 1272, See Attachment................................ 5121 Footnote No. 1273, See Attachment................................ 5122 Footnote No. 1274, See Attachment................................ 5123 Footnote No. 1275, See Attachment................................ 5124 Footnote No. 1276, See Footnote No. 1275 (above)................. 5124 Additional Document Cited in Text of the Report.................. 5127 Footnote No. 1277, See Attachment................................ 5128 Footnote No. 1278, See Footnote No. 1277 (above)................. 5128 Footnote No. 1279, See Attachment................................ 5131 Footnote No. 1280, See Attachment................................ 5132 Footnote No. 1281, See Attachment................................ 5133 Footnote No. 1282, See Attachment................................ 5134 Footnote No. 1283, See Attachment................................ 5135 Footnote No. 1284, See Attachment................................ 5139 Footnote No. 1285, See Attachment................................ 5141 Footnote No. 1286, See Footnote No. 1285 (above)................. 5141 Additional Document Cited in Text of the Report.................. 5143 Footnote No. 1287, See Attachment................................ 5146 Footnote No. 1289, See Attachments (5)........................... 5151 Footnote No. 1290, See Attachments (5)........................... 5161 Footnote No. 1291, See Attachments (9)........................... 5167 Additional Document Cited in Text of the Report (SEALED EXHIBIT). * Footnote No. 1294, See Attachment and Footnote No. 872 (above5183, 4035 Footnote No. 1295, See Attachments (2) and Footnote No. 872 (above)....................................................5186, 4035 Footnote No. 1296, See Footnote No. 872 (above).................. 4035 Footnote No. 1297, See Attachments (4) and Footnote No. 872 (above)....................................................5188, 4035 Footnote No. 1298, See Attachments (3) and Footnote No. 1038 (above)..................................5193, 4361 Footnote Nos. 1299-1300, See Footnote No. 872 (above)............ 4035 Footnote No. 1301, See Attachments (5) and Footnote No. 872 (above)....................................................5200, 4035 Footnote No. 1302, See Attachments (5)........................... 5211 Footnote No. 1303, See Footnote No. 872 (above).................. 4035 Footnote No. 1304, See Attachments (5) and Footnote Nos. 872 and 1055 (above)...................5223, 4035, 4426 Footnote No. 1305, See Attachments (4) and Footnote No. 872 (above)....................................................5228, 4035 Footnote No. 1306, See Attachment................................ 5240 Footnote No. 1307, See Attachments (2) and Footnote No. 872 (above)....................................................5247, 4035 Footnote No. 1308, See Footnote No. 872 (above).................. 4035 Footnote No. 1309, See Attachments (2)........................... 5249 Footnote No. 1310, See Attachments (2)........................... 5253 Footnote No. 1311, See Attachments (29).......................... 5255 Footnote No. 1312, See Attachments (5)........................... 5373 Footnote No. 1314, See Footnote No. 543 (SEALED EXHIBIT) * and Footnote No. 872 (above)................................... 4035 Footnote No. 1315, See Attachments (2) and Footnote No. 872 (above)....................................................5390, 4035 Footnote No. 1316, See Attachments (15) and Footnote No. 872 (above)...................................5395, 4035 Footnote No. 1317, See Footnote No. 543 (SEALED EXHIBIT) * and Footnote No. 872 (above)................................... 4035 Footnote No. 1318, See Footnote No. 872 (above).................. 4035 Footnote No. 1319, See Attachments (4) and Footnote No. 872 (above)....................................................5419, 4035 Footnote No. 1320, See Attachments (5) and Footnote No. 872 (above)....................................................5424, 4035 Footnote No. 1321, See Attachments (2)........................... 5435 Footnote No. 1322, See Attachments (2) and Footnote Nos. 872 and 1230 (above)...................5441, 4035, 5073 Footnote No. 1323, See Footnote Nos. 872 and 1230 (above)....4035, 5073 Footnote No. 1324, See Attachments (2)........................... 5446 Footnote No. 1325, See Attachments (11) and Footnote No. 872 (above)...............................5448, 4035 Footnote No. 1326, See Attachments (4) and Footnote No. 872 (above)....................................................5464, 4035 Footnote No. 1327, See Attachments (5) and Footnote Nos. 872 and 1326 (above)...................5471, 4035, 5464 Footnote No. 1328, See Footnote No. 872 (above).................. 4035 Footnote No. 1329, See Attachments (6) and Footnote No. 872 (above)....................................................5479, 4035 Footnote No. 1331, See Attachment................................ 5493 Footnote No. 1332, See Attachments (2) and Footnote No. 1331 (above)..............................5494, 5493 Footnote No. 1333, See Attachments (3) and Footnote No. 1331 (above)..................................5496, 5493 Footnote No. 1334, See Attachment................................ 5499 Footnote No. 1335, See Footnote No. 1333 (above)................. 5493 Footnote No. 1336, See Attachment................................ 5501 Footnote No. 1337, See Attachments (6)........................... 5503 Footnote No. 1338, See Attachments (5)........................... 5509 Footnote No. 1339, See Attachments (5)........................... 5514 Footnote No. 1340, See Attachments (2)........................... 5520 Footnote No. 1341, See Attachments (4) and Footnote No. 1340 (above)..................................5550, 5520 Footnote No. 1342, See Footnote No. 1340 (above)................. 5520 Footnote No. 1343, See Attachments (2) and Footnote No. 1332 (above)..................................5564, 5494 Footnote No. 1344, See Attachments (4)........................... 5566 Footnote No. 1345, See Attachments (7) and Footnote No. 1344 (above)..................................5572, 5566 Footnote No. 1346, See Attachments (4)........................... 5579 Footnote No. 1347, See Attachments (3)........................... 5583 Footnote No. 1348, See Attachment and Footnote No. 1346 (abov5587, 5579 Footnote No. 1349, See Attachments (2)........................... 5588 Footnote No. 1350, See Attachments (4)........................... 5590 Footnote No. 1351, See Attachments (3)........................... 5594 Footnote No. 1352, See Attachments (2)........................... 5597 Footnote No. 1354, See Attachments (2)........................... 5599 Footnote No. 1355, See Attachments (2)........................... 5617 Footnote No. 1356, See Attachments (7)........................... 5621 Footnote No. 1357, See Attachment................................ 5628 Footnote No. 1359, See Attachment................................ 5630 Footnote No. 1360, See Attachments (3)........................... 5633 Footnote No. 1361, See Attachment................................ 5637 Footnote No. 1362, See Attachments (7)........................... 5838 Footnote No. 1364, See Attachments (3) * (1 of 3 not reprinted) and Footnote No. 1359 (above)..............................5650, 5630 Footnote No. 1365, See Attachment and Footnote No. 1364 (abov5652, 5650 Footnote No. 1366, See Attachments (2) * (1 of 2 not reprinted) and Footnote No. 1365 (above)..............................5654, 5652 Footnote No. 1367, See Attachments (3) * (1 of 3 not reprinted) and Footnote No. 1365 (above)..............................5657, 5652 Footnote No. 1368, See Attachments (5)........................... 5660 Footnote No. 1369, See Footnote No. 1364 (above)................. 5630 Footnote No. 1370, See Attachments (8)........................... 5665 Footnote No. 1372, See Attachments (6)........................... 5673 Footnote No. 1373, See Attachments (7)........................... 5680 Footnote No. 1374, See Attachments (6)........................... 5688 Footnote No. 1375, See Attachments (3)........................... 5694 Footnote No. 1376, See Attachments (5)........................... 5697 Footnote No. 1377, See Footnote No. 1362 (above)................. 5638 Footnote No. 1378, See Attachment................................ 5702 Footnote No. 1379, See Attachment................................ 5703 Footnote No. 1380, See Footnote No. 1362 (above)................. 5638 Footnote No. 1382, See Attachments (4)........................... 5704 Footnote No. 1383, See Attachment and Footnote No. 1306 (abov5711, 5240 Footnote No. 1384, See Attachment................................ 5716 Footnote No. 1385, See Attachment................................ 5727 Footnote No. 1386, See Attachments (10).......................... 5744 Footnote No. 1387, See Attachments (6) and Footnote No. 1382 (above)..............................5757, 5704 Footnote No. 1388, See Attachments (2) and Footnote No. 1306 (above)..............................5785, 5240 Footnote No. 1389, See Footnote No. 872 (above).................. 4035 Footnote No. 1391, See Attachments (2)........................... 5793 Footnote No. 1392, See Footnote No. 1305 (above)................. 5228 Footnote No. 1393, See Attachments (2)........................... 5795 Footnote No. 1394, See Attachments (2)........................... 5799 Footnote No. 1395, See Attachments (4) * (2 of 4 not reprinted) and Footnote No. 1394 (above)..............................5801, 5799 Footnote No. 1396, See Footnote Nos. 1311 and 1388 (above)...5255, 5785 Footnote No. 1397, See Attachments (2) and Footnote No. 1395 (above)..................................5804, 5801 Footnote No. 1398, See Attachments (3)........................... 5806 Footnote No. 1399, See Attachments (3) and Footnote No. 872 (above)....................................................5810, 4035 Footnote No. 1400, See Footnote No. 465 (above).................. 2819 Footnote No. 1401, See Footnote No. 458 (above).................. 2783 Footnote No. 1402, See Attachment................................ 5814 Footnote No. 1403, See Footnote Nos. 662 and 663 (above).....3379, 3476 Footnote No. 1404, See Attachment................................ 5815 Footnote No. 1405, See Attachment................................ 5818 Footnote No. 1406, See Attachment................................ 5820 Footnote No. 1407, See Attachment................................ 5821 Footnote No. 1408, See Attachment................................ 5822 Footnote No. 1409, See Attachments (2)........................... 5827 Footnote No. 1410, See Attachment and Footnote No. 683 (above5829, 3580 Footnote No. 1411, See Footnote No. 687 (above).................. 3600 Footnote No. 1412, See Attachment................................ 5830 Footnote No. 1413, See Attachment................................ 5831 Footnote No. 1414, See Attachment................................ 5832 Footnote No. 1415, See Footnote No. 848 (above).................. 3988 Footnote No. 1416, See Attachments (2)........................... 5833 Footnote No. 1417, See Attachment................................ 5835 Footnote No. 1418, See Attachment................................ 5837 Footnote No. 1419, See Attachment................................ 5839 Footnote No. 1421, See Attachment................................ 5840 Footnote No. 1422, See Footnote No. 848 (above).................. 3988 Footnote No. 1423, See Attachment................................ 5841 Footnote No. 1424, See Footnote No. 716 (above).................. 3690 Footnote No. 1425, See Attachment................................ 5842 Footnote No. 1427, See Attachment................................ 5844 Footnote No. 1428, See Attachments (2)........................... 5845 Footnote No. 1431, See Footnote No. 872 (above).................. 4035 Footnote No. 1432, See Footnote No. 189 (above).................. 2049 Footnote No. 1433, See Footnote No. 188 (above).................. 2048 Footnote No. 1436, See Footnote No. 211 (above).................. 2111 Footnote Nos. 1438-1439, See Footnote No. 415 (above)............ 2655 Footnote No. 1441, See Attachment................................ 5871 Footnote No. 1442, See Footnote No. 415 (above).................. 2655 67. a.G Additional documents regarding POINT..................... 5872 b. Additional documents regarding offshore trusts............ 6100 [*] Retained in the files of the Subcommittee. TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY--VOL. 4 OF 4 ---------- [GRAPHICS NOT AVAILABLE IN TIFF FORMAT] <all>