EMAIL DETAILS

Before filing I want to make sure to find out how your $200,000 loan from ETF was treated. I talked with Mary Beth a little yesterday but she wanted to talk to Mel as well. I don't think there will be any negative impact but I just want to make sure and since Rick isn't looking out for your interests I want Mel to bless this all.

Eric D. Schwerin
eschwerin@rosemontseneca.com

Sent from my iPhone

Begin forwarded message:

> From: "Rick Rowland" <rowland@rowlandjohnson.com>
> Date: June 10, 2011 10:29:42 AM EDT
> To: "Sara Biden" <sbiden@lionhallgp.com>, "Hunter Biden" <hbiden@senecaga.com>
> Cc: "Eric Schwerin" <eschwerin@rosemontseneca.com>
> Subject: 2009 BG Equity
>

> The 2009 was mailed to the Washington address this morning. We are in the process of preparing amended returns for Jim and Sara to reflect the loss from BG Equity. It’s critical that this return be filed before we file the amendments. Please confirm the filing after you have received the return.
>
>
>
> Rick
>
>
>
> Richard D. Rowland
>
> Rowland, Johnson & Company, P.A.
>
> 2 Read's Way, Suite 100
>
> New Castle, DE 19720
>
> (302)324-0780
>
> Fax (302)324-0783
>
>
>
> Pursuant to the requirements of IRS Circular 230, any U.S. tax advice contained in the body of this e-mail is not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state and local tax law provisions.
>
> =2