EFTA01325259.pdf

Fr. 2553 Election by a Small Business Corporation (Rey July 1994 (Under section 1362 of the Internal Revenue Code) 0ht.8 No. 1545-0146 Copan:not of the Treasury Is See Parts 11 and Ill on back and the separate Instrucbons. trowel Aroma Sawa le The corporation may either send or tax this loan to the IRS. See partial the Instnxtians. Notes 1. ThO dealer, to be an S eorperadoncan be acceptedonlyKal the tests are met wide- Who mayeketenpgel of the thstniction= at signalises in harts I and 10 are finals (no photocopies): and the exact name and address of the corporation and °thy reguied Icon tricrirradon any prrnided 2. Do not lie Fenn 11205, U.S. Income Tax Ream for an S Corporation. kr any tax yen before the Yee the election tribes effect 3. Kite corporation was in existence before the effectivedale or des election. an Tares en S corporation may one onpage 1 of the intructions. Part Election Information Nemec/ coporadon (see Insineshasi A E idaritificatior• number TRGR Inc Please Plumbet street and room or she no. tea P.O. box. me IrWinctiens) B Date Incorporated lYPP 103 F010 k Road. Rui te 202 CoptnmhFar 'Ann or Pent lay or town. Mara. and ZIP code C of naopendon wt lei nytnr>, OF. 14201 Delaware D Elecdon Is to be effective for tax year beginning (month day, yew) 1.• 1 44 / 0* • / 01 E Name and title of officer or lege( representative who the IRS may call for more imformation F Telephone number of officer or legal representative Darren K. Indyke, Vice President G If the corporation changed as name or address alter applying tor the EIN shown In A above. cheek Btubox . . . • H If this Becton takes effect for the first tax year the corporation exists. enter =nth, day. and year of the earliest . of the follcming: (1) data entorporationfat had shareholders. (2) dale the corpocation firsthed assets..orT3) •• - -• . .*; • ' date the coeporadai began dohs, business / •s / • I Selected tax year Annual robin will be filed for tax year encase (month and day) .... .... ..‘..... . .... • If the tax year ends on any data other than December 31, except for an aUtomalk 5243-week tax year enclagiwith referenda. totheinonth • of Docasober, you must complete Part II on the back_ If rho date you enter is the ending date of anautornalla SE-SS-week tax sne, wens -52.53-week year to the right of the date. See Temporary Regulatons !action 1.441-2HHOL. • le ' ' K Dimelitteers' Consent Statement. . , ' ..v .., Name aid address of each sharetiolde5 Uwe: peotec of pcspry. we Ombra that we consent ' ' •L . ' N Worchelders Mouse hawn9 a nammuokY to Pie election or lac otove-narne a cord:Mtn to bean ' !OS VMS . . • " Shim properly Menne Si the corporation's 5 corporation under ,!coon 1352(4 and Wtwe Imo stock: and each tenant In commun.Kant holder's examine ins comet voternont ?twin i .. M Social seasiy . W term,- and wits by Me entirety. (A accompanying 5credule. and statomerrs. arid to the . number ce crinaloYer hinband and eta land their sees) are best of our knonredga and bete, it is one, correct. and -MentlficMon rotator . Yclw courted as one shereholder Si complete. We urnerstarn our consent b end" end wants Dilell • • Bee InStiVai°^5/ (month emu:awning the flintier a may not be wedictrarres alter the corporatbn NZ Medea otiMerse reeled • ' wellborn lewd to Me manner in vita the void tikes. (SheretbeIo'S sign and data bacw.) and Medi is owned i . day) Sine Date • Jeffrey E. Epstein - 6100 Red Rook Quarter 100 1 /1 /01 12/3 Suite 8-3 . . . St. 3.1tomas, UbV1 008 2‘. n under pmalms of mum I declare thalamic examlneders ng accompanying scheoules and statements and iota best Sew kremiledge and bete( it is true, cerreCt. andttain a Signature al officer is -• A AA rt,,D . Vice President Dias 111' 1 Ile Iv 1.• • ^ a- .. • -.- • -a • MM02-JEGE_HYPERION AND HELICOPTER-000025 SDNY_GM_02743105 EFTA_00229752 EFTA01325259 Fenn 2553 (Rev. 7.99) Page 2 Part II Selection of Fiscal Tax Year (All corporations using this part must complete item O and Item P. Q. or R.) Ca Check the applicable box Ict Indicate whetter the corporation is: 1. O A new corporation adorably the tax year entered in item I. Part I. 2- O M existing cognation relating to tax year entered in item I. Pan I. 3. O M existing corporation changing to the tax year entered In item I. Part I. P Complete item P r the corporation is using the repetitious approval provisions of Rev. Proc. 87-32. 1987-2 C.B. 396, to request (1) a natural business year (as Wined in section 4.01(1) of Rev. Proc. 87.32) or (2) a year that satigies the annership tax year test in section 4.01121 of Rev. Proc. 87.32. Check the applicable box below to indicate the representation statement the corporation s making as rewind under section 4 of Rev. Pro:. 87-32. 1. Natural Business Year le O t represent that the corporation Is retaning or changing to a tax year that concedes wide Its neural business yeas as defined In section 4.01010f Rev. Proc. 87.32 and as vested by Its satisfaction of the requirements of section 4.02(1) of Rev. Proc. 87-32. In add/ion. If the corporation Is changing to a natural business year as donned In section 4.01(1). I further represent that such tax year newts in less deferral of Inouye to the owners than the corporation's present tax year. I also represent that the corporation is not described in section 3.012) of Rev. Proc. 87-32. (See instructions for addlional inlomtation that must be attached.) Z. Creinershp Tax Year et O I represent that shareholders holding more than hatl of the shares of the stock (as of the first day Of the tax year to which the fewest reams) of the corporation have the same tax year or are corcurrently charging to the tax year that the corporation adopts, retains or changes to per Item I, Part 1.1 also represent that the corporation is not described In section 3.01(2) of Rev. Proc. 8732. Note: If you do not tam keen P and the corporatem wants a fiscal tax yeah co piste either item Q or Saheb*. tang& used M mouest a fiscal tax year based on atusiness purpose andto make a back-up section 401 election. kern R Is used to maker a regular 'section 444 election. O Business Purpose—To request a fiscal tax year based on a business purpose. you must check' box 01 and pay a user fee. See instruct:ens tor details. You may also check box q2 and/or box C13. 1. Check here P O II the fecal year entered In kern I. Part I. is requested undo the provisions resection 6.03 of Few. proce 87-32. - Attach to Form 2553 a statement shoving the busthess purpose lor the requested fiscal year. See•instructons for adrOtional Information that must be attached. 2. Chock here le O . to show that the corporation intends to nuke a back-up secten 444 election entire event the corporadores business purpose request is not approved by tne IRS (See Instrucuons tor more inkirmacen) 3. Cheek here ► O to show that to corporation agrees to adopt or change to a tax year ending December 31 ff necessary for the IRS to accept this election for corporation stasis in the event (I) the corporebon's business purpose request is not approved and the • corporation makes a back-up section 444 erection. but is ultimately not qualified to make a section 444OlectIon. or (2) the corperatlais business purpose request is net approved end the corporation did net make a back-up section 444 election R Section 444 Electors—TO make a section 444 election. you must check box R1 and you may also check box 122. 1. Check here P O to than the corporation we make. Z qualified. a section 444 rica011 to have the fiscal tax year shown in item I, Pert I. To make the erection. you mint comprise Form 871$. Election To Have a Tax Year Other Than a Required Tax Year, and either attach it to Form 2553 or file It separattery. 2. Check here le O to show that the corporation agrees to adopt or change to year ending December 31 if necessary for the IRS to accept this election for S corporation status in the event the corporation is Veritably not qualified to make a section 444 erection. Part Qualified Subchapter S Trust (ASST) Election Under Section 1361(d)(2)' Income beneficiary's name and address Social security number Trust's name and address Employer Identification number Date on which Stock of the corporation was trangened to the mist (month. day. yea) In order for the bust named above to be a 0557 and thus a qualRying shareholder of Ito 5 corporation for which this Form 2553 Is feed hereby make the election under section 1381(0112). Under penalties of perjury. I cerbfy that the bust meets the definitional regukerronre of elarekel 13/31(cli(3) and that at other demob:41 provided In Part HI is true. correct. and complete. Spat= eincome bentlidtry a Oran and toe or legal reper-sertathe er ads qualfied perSon makiN the election Date 'Use Part III to make the ()SST election only 0 stock of the corporation has been translerred to the trust on or before the date on witch the corporation makes its election to be an 5 Corporation. The 05ST election oust be made arc ailed separately le Meek of the corporation is transferred to the trust alter the date on Mirth the corporation makes the S election. MM02-JEGE_HYPERION AND HELICOPTER-000026 SDNY_GM_02743106 EFTA_00229753 EFTA01325260