EFTA02618541.pdf

From: 1 <[email protected]> Sent: Sunday, October 7, 2018 7:48 PM To: Alan Diugash; Richard Kahn Subject: Fwd: ------=--- Forwarded message From: Joseph Vinciguerra Date: Su=, Oct 7, 2018 at 3:14 PM Subject: Re: To: .1 <[email protected] <mailto:[email protected]» There was no investment interest allocable to Regan. I've tra=ed each dollar used to its ultimate use for support purposes, hence the sm=ll allocation to ArtSpace. Based on projections, we should be able to utilize all disallowed inve=tment interest expense in the next two years (again, based on current proj=ctions). Cost of goods sold on Regan is a function of the requirement UNICAP ad=ustment, as prepared by BDO's publishing group. -Joe Sent from my iPhone On Oct 7, 2018, at 3:06 PM, J <[email protected] <mailto:[email protected]» wrote: investment interest - should some be allocated to business activities =o avoid limitations - e.g., Regan Arts has no interest expense 2) because of both inv int and AMT inv int limitations, have we analyz=d whether it is likely that they will be utilizeable in the future, and if=not, allocate some against long term cap gains/qualified div 3)Regan Arts cgs is greater than sales. Should some cgs items (like as=et sales) be better used as operating exp, improving cgs ratio please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of EFTA_R1_01822361 EFTA02618541  JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved =C2 please note The information contained in t=is communication is confidential, may be attorney-client privileged, ma= constitute inside information, and is intended only for the use of =he addressee. It is the property of JEE Unauthorized use, disclosure=or copying of this communication or any part thereof is strictly prohib=ted and may be unlawful. If you have received this communication in =rror, please notify us immediately by return e-mail or by e-mail to [email protected]=m, and destroy this communication and all copies thereof, includ=ng all attachments. copyright -all rights reserved </=iv> --0000000000008ca3ce0577a8c8b8-- conversation-id 326170 date-last-viewed 0 date-received 1538941685 flags 8590195713 remote-id 859968 2 EFTA_R1_01822362 EFTA02618542