S. Hrg. 109–797

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS

AND SECRECY—VOL. 2 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

(

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY

VOL. 2 OF 4

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33–413 PDF 2006

S. Hrg. 109–797

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS

AND SECRECY—VOL. 2 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

(

(II)

COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS 

SUSAN M. COLLINS, Maine, Chairman 

TED STEVENS, Alaska 

GEORGE V. VOINOVICH, Ohio 

NORM COLEMAN, Minnesota 

TOM COBURN, Oklahoma 

LINCOLN D. CHAFEE, Rhode Island 

ROBERT F. BENNETT, Utah 

PETE V. DOMENICI, New Mexico 

JOHN W. WARNER, Virginia 

JOSEPH I. LIEBERMAN, Connecticut 

CARL LEVIN, Michigan 

DANIEL K. AKAKA, Hawaii 

THOMAS R. CARPER, Delaware 

MARK DAYTON, Minnesota 

FRANK LAUTENBERG, New Jersey 

MARK PRYOR, Arkansas

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 

TOM COBURN, Oklahoma 

LINCOLN D. CHAFEE, Rhode Island 

ROBERT F. BENNETT, Utah 

PETE V. DOMENICI, New Mexico 

JOHN W. WARNER, Virginia 

CARL LEVIN, Michigan 

DANIEL K. AKAKA, Hawaii 

THOMAS R. CARPER, Delaware 

MARK DAYTON, Minnesota 

FRANK LAUTENBERG, New Jersey 

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 

(III)

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

Page

IV

Everson, Hon. Mark—Continued

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. Wyly Offshore Structure, chart prepared by the Permanent Subcommittee 

on Investigations, Minority Staff ..................................................................... 622

2. Pass-Through Loans, chart prepared by the Permanent Subcommittee 

on Investigations, Minority Staff ..................................................................... 623

3. Transferring Assets Offshore, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff .................................................. 624

4. Some Directions By The Wyly Trust Protectors, chart prepared by the 

Permanent Subcommittee on Investigations, Minority Staff ........................ 629

5. Some Directions By The Wylys, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff .................................................. 677

6. POINT Strategy, chart prepared by the Permanent Subcommittee on 

Investigations, Minority Staff .......................................................................... 722

7. The Truth Behind POINT, chart prepared by the Permanent Subcommittee on Investigations, Minority Staff .................................................. 723

8. Bulldog Trust quote, chart prepared by the Permanent Subcommittee 

on Investigations, Minority Staff ..................................................................... 724

9. a.–g. Charts related to POINT Strategy prepared by the Permanent Subcommittee on Investigations, Minority Staff................................... 725–731

10. Sharyl Robertson/Michael French communications with Lorne House 

Trust, dated April 1992, re: Pitkin Non-Grantor Trust and Bulldog NonGrantor 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. Sharyl 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. Ronald Buchanan (Lorne House Trust) Correspondence to Michael 

French, dated October 1992, re: Photomatrix Corporation ...................... 743

12. Charles Lubar (Morgan, Lewis & Bockius) Memorandum to Michael 

French, dated February 1994, re: Tax Consequences of Grantor Trust ....... 744

13. Ronald Buchanan (Lorne House Trust) Fax to Michael French (Maverick), 

dated March 1995, re: The Scottish Annuity Company (Cayman) Ltd ........ 749

Page

V

14. Michael French (Maverick) Fax to Shaun Cairns (Wychwood Trust Limited), dated October 1995, re: The Red Mountain Trust and The Lafourche 

Trust .................................................................................................................. 751

15. Shaun 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. Shari 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. Ronald 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. Barbara 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. RB [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. Ronald 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. Michael 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. Shari Robertson Memorandum to Sam, Charles, Evan & Donnie, dated 

November 1997, re: Compensation and year-end bonus reviews .................. 770

20. Michelle 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. Louis 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. Louis 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. Keeley 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. Louis 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. Zachary 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

Page

VI

21. a. Louis Schaufele email, dated February 2002, re—Continued

f. Michele 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. Margo 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. Barry 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. Michelle 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. Louis 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. Lori 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. Louis 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. Louis Schaufele emails, dated May 2004, re: AML Issues (What if 

we got a list of the beneficiaries that was somewhat vague: . . .) ............. 795

n. Louis 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. Louis Schaufele email, dated May 2004, re: help (Also can you get 

Meadows Owens . . .) .................................................................................... 797

p. Daniel 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. Louis Schaufele email, dated May 2004, re: IOM (Set forth below 

is the relevant text of Section 312 of Patriot Act.) ..................................... 800

r. Timothy 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. Barry 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. Louis 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. Steve 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

Page

VII

21. a. Louis Schaufele email, dated February 2002, re—Continued

v. Jennifer 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. Phil 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. Timothy 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. Francis 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. Michelle 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. Sterling Software Trades, Date 12–Dec–95 ..................................................... 831

23. SSW Swap Execution Report, Sarnia, Greenbriar, Quayle, dated October 

13, 1999 ............................................................................................................. 832

24. Shari Robertson Memorandum to Lou Schaufele, dated July 1999, (. . . 

option exercise for some of the offshore entities . . .) ........................................ 833

25. Keeley 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. Rodney Owens email, dated February 2001, re: Sam Wyly Family Foreign 

Trust Planning .................................................................................................. 837

27. a. Rodney 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. David 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. Davis 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. Michelle 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. Michelle 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. Michelle 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. Michelle Boucher/Evan Wyly email, dated December 2000, re: subtrust 

(But, this will largely be a US tax issue.) .................................................. 874

d. Michelle 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. Michelle 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

Page

VIII

30. Billing Breakdown related to Irish Trust ....................................................... 879

31. Michelle Boucher/Louis Schaufele email, dated April 2004, re: Charles 

Pulman .............................................................................................................. 880

32. SBC 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. Keeley Hennington/Michelle Boucher email, dated January 2001, re: 

1099’s ............................................................................................................ 885

b. Kelley 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. Keeley 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. Keeley Hennington/Michelle Boucher email, dated January 2001, (I 

am faxing Rodney’s 1099 memo to you now.) ............................................ 888

e. Correspondence 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. Correspondence 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. Correspondence 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. Michelle 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. Legal 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. Michael Chatzky Correspondence to David Tedder/Michael French, 

dated April 1992, attaching April 1992 Tax Opinion prepared by 

Pratter, Tedder & Graves ........................................................................... 922

c. Shari 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. Legal Opinion prepared by Chatzky and Associates, dated February 

1996, re: The Tallulah International Trust ............................................... 941

e. Legal Opinion prepared by Chatzky and Associates, dated March 1996, 

re: The Woody International Trust ............................................................. 961

35. a. Charles 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. Evan 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. Keeley 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 offshore cash . . .) ............................................................................................... 985

Page

IX

35. a. Charles Wyly Memorandum to Michelle Boucher (Irish Trust Group), 

dated March 2000, re—Continued

d. Evan 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. Michelle Boucher (Irish Trust Group)/CWyly/Shari Robertson email, dated 

March 2000, re: First Dallas International update ........................................ 988

37. Evan 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. Document entitled, Bulldog Trust, dated June 2003, prepared by IFG 

International Limited, Douglas, Isle of Man .................................................. 990

39. Shari [Robertson] Memorandum, dated May 2000, re: Recap of the Isle 

of Man Trip ....................................................................................................... 992

40. 2001 foreign and domestic investments in Maverick, Ranger and Precept . 996

41. Two Mile Ranch Management Trust and Rosemary’s Circle R Ranch 

Management Trust, Priced at 12/31/01 and 12/31/04 .................................... 999

42. Keeley Hennington/Michelle Boucher emails, dated June 2001, re: allocations to LLCs ..................................................................................................... 1001

43. a. Richard 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. Amy Browing Fax, dated February 1997, re: Soulieana Limited purchases (The Wyly name should not be noted on the invoices.) .................. 1010

44. Documents regarding July 1996 acquisition of ‘‘Noon Day Rest’’ painting .. 1011

45. Engagement letters—Haim Saban—2001:

a. Quellos Financial Advisors, LLC; ............................................................... 1027

b. Euram Bank; ................................................................................................ 1038

c. Quellos Custom Strategies LLC ................................................................. 1043

46. Engagement letter—Robert W. Johnson, IV and Quadra Financial Group, 

L.P., 2000 ........................................................................................................... 1052

47. a. Titanium Trading Partners LLC, Final Consolidated Profitability—

11/13/01 ...................................................................................................... 1058

b. Titanium Trading Partners LLC, Portfolio as of 9/24/01 ....................... 1060

c. Titanium Trading Partners LLC, Collar Analysis .................................... 1065

48. a. Robert W. Johnson, IV, Reka Limited Purchase Analysis ........................ 1067

b. Brian Hanson (Quellos) email, dated March 2002, re: Reka ................... 1069

c. POINT—One Year Duration (Warrant Outstanding), One Year Profitability Analysis: Projected P&L .................................................................. 1071

d. Robert W. Johnson, IV—Reka Limited, Summary as of June 5, 2000 .... 1074

49. a. Joel 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. Jeff Greenstein/Chuck Wilk emails, dated December 1999, re: JETS 

(. . . until the losses are generated.) ............................................................. 1076

c. Larry Scheinfeld/Chuck Wilk emails, dated August 2000, re: POINT 

(. . . we may be able to generate 2000 loss.) ................................................. 1077

d. Jeff Greenstein email, dated May 2000, re: POINT (We will try to 

add more positions to generate losses . . .) .................................................. 1078

50. a. Jeff Greenstein (Quadra)/Joel Latman (Johnson Company) Fax, dated 

February 2000, (. . . upfront cash requirements to be 6–7% of the anticipated losses . . .) ............................................................................................ 1080

b. John 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. Chuck 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

Page

X

50. a. Jeff Greenstein (Quadra)/Joel Latman (Johnson Company) Fax, dated 

February 2000, (. . . upfront cash requirements to be 6–7% of the anticipated losses . . .) —Continued

d. Larry Scheinfeld email, dated November 2000, re: POINT PRICING 

(. . . fees (they are based on the loss amount).) ........................................... 1084

51. a.–k. Stock purchase and lending agreements.......................... 1085–1128

52. a. John 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. John 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. Woodglen 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. Charles 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. Charles 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. Correspondence 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. John 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. Chuck Wilk/Jeff Greenstein email, dated August 1999, re: POINT 

STRATEGY .................................................................................................. 1153

b. Rajan Puri (Euram)/Chuck Wilk (Quellos) emails, dated April 2000, 

re: Further Revisions to POINT (. . . given the ‘‘virtual’’ nature of the 

warrant issue . . .) ......................................................................................... 1156

c. Reka Limited, US Call Warrants due 2005, Subscription Agreement, 

dated May 2000 ............................................................................................ 1158

d. EA Investment Services Limited Correspondence to Reka Limited, 

dated June 2000, (. . . 1000 covered call warrants issued by Reka Limited on 5 May 2000 . . .) ............................................................................... 1166

e. EA 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. Annual Return of Barnville Limited .......................................................... 1171

b. Financial Supervision Commission, Isle of Man, Barnville Limited ....... 1175

c. Annual Return of Jackstones Limited ........................................................ 1176

d. Financial Supervision Commission, Isle of Man, Jackstones Limited .... 1179

58. Chuck 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. HSBC Account Application for Barnville Limited .................................... 1181

b. Mary Pan/Russell Schreiber (HSBC) email, dated August 2001, re: 

Barnville and Jackstone .............................................................................. 1183

Page

XI

59. a. HSBC Account Application for Barnville Limited —Continued

c. HSBC Know Your Customer Information for Barnville Limited ............. 1184

d. HSBC INDIVIDUAL INFORMATION—KNOW YOUR CLIENT for 

Barnville Limited ........................................................................................ 1186

60. a. HSBC Memorandum, dated August 2001, re: NON-CIB GROUP: 

HAIM SABAN FAMILY GROUP ............................................................... 1187

b. Document 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. Russell Schreiber/Mary Pan email, dated September 2001, re: Silverlight Enterprises, L.P. .................................................................................. 1192

61. a. Chuck 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. Chuck Wilk/John Barrie emails, dated August 2001, re: Purchase 

Agreement ..................................................................................................... 1195

c. John 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. Lana 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. Elizabeth 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. Chuck 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. Christopher 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. Jeff 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. Legal Opinion prepared by Cravath, Swaine & Moore, dated August 

2000, re: POINT Strategy ........................................................................... 1202

63. a. Legal Opinion prepared by Bryan Cave LLP, dated October 2002, 

re: POINT Strategy ...................................................................................... 1226

b. Representation Certificate of Haim Saban for Legal Opinion prepared 

by Bryan Cave LLP ..................................................................................... 1287

c. Representation Certificate of Chuck Wilk for Legal Opinion prepared 

by Bryan Cave LLP ..................................................................................... 1292

d. Representation Certificate of Titanium Acquisition Corporation for 

Legal Opinion prepared by Bryan Cave LLP ............................................ 1302

e. Representation Certificate of Titanium Trading Partners LLC for 

Legal Opinion prepared by Bryan Cave LLP ............................................ 1308

64. Correspondence 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. Responses to supplemental questions for the record submitted to:

a. The Honorable Mark Everson, Commissioner, Internal Revenue Service; ................................................................................................................. 1312

Page

XII

65. Responses to supplemental questions for the record submitted to—Continued

b. Michael Conn, Private Bank Northwest Region President, Bank of 

America; ....................................................................................................... 1317

c. George T. Wendler, Senior Executive Vice President and Chief Credit 

Officer, HSBC Bank USA, N.S.; ................................................................. 1320

d. Jeffrey Greenstein, Chief Executive Officer, Quellos Group, LLC; ......... 1329

e. Louis J. Schaufele III; ................................................................................. 1679

f. Michael Chatzky, Chatzky & Associates .................................................... 1700

VOLUME 2 

66. Materials 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

Page

XIII

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

Page

XIV

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

Page

XV

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

Page

XVI

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

Page

XVII

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

Page

XVIII

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

Page

XIX

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 EXHIBIT) *..... 3731, 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

Page

XX

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

Page

XXI

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

Page

XXII

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

Page

XXIII

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 (above) .............. 4330, 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 (above) .............. 4344, 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

Page

XXIV

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 (above) ............ 4654, 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 (above) ............ 4788, 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 (above) ............ 4819, 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 (above) ............ 4851, 4744

Footnote No. 1137, See Attachments (4) ................................................................. 4864

Footnote No. 1138, See Attachments (3) and 

Footnote No. 1137 (above) ............................................................................ 4868, 4864

Page

XXV

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

Page

XXVI

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 (above) .............. 5069, 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

Page

XXVII

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 (above) .............. 5183, 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

Page

XXVIII

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 (above) ............ 5587, 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 (above) ............ 5652, 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

Page

XXIX

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 (above) ............ 5711, 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 (above) .............. 5829, 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

Page

XXX

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. Additional documents regarding POINT ................................................... 5872

b. Additional documents regarding offshore trusts ........................................ 6100

[*] Retained in the files of the Subcommittee. 

(1743)

TAX HAVEN ABUSES: THE ENABLERS, THE 

TOOLS AND SECRECY—VOL. 2 OF 4


297601.614
1744


297601.615
1745


297601.616
1746


297601.617
1747


297601.618
1748


297601.619
1749


297601.620
1750


297601.621
1751


297601.622
1752


297601.623
1753


297601.624
1754


297601.625
1755


297601.626
1756


297601.627
1757


297601.628
1758


297601.629
1759


297601.630
1760


297601.631
1761


297601.632
1762


297601.633
1763


297601.634
1764


297601.635
1765


297601.636
1766


297601.637
1767


297601.638
1768


297601.639
1769


297601.640
1770


297601.641
1771


297601.642
1772


297601.643
1773


297601.644
1774


297601.645
1775


297601.646
1776


297601.647
1777


297601.648
1778


297601.649
1779


297601.650
1780


297601.651
1781


297601.652
1782


297601.653
1783


297601.654
1784


297601.655
1785


297601.656
1786


297601.657
1787


297601.658
1788


297601.659
1789


297601.660
1790


297601.661
1791


297601.662
1792


297601.663
1793


297601.664
1794


297601.665
1795


297601.666
1796


297601.667
1797


297601.668
1798


297601.669
1799


297601.670
1800


297601.671
1801


297601.672
1802


297601.673
1803


297601.674
1804


297601.675
1805


297601.676
1806


297601.677
1807


297601.678
1808


297601.679
1809


297601.680
1810


297601.681
1811


297601.682
1812


297601.683
1813


297601.684
1814


297601.685
1815


297601.686
1816


297601.687
1817


297601.688
1818


297601.689
1819


297601.690
1820


297601.691
1821


297601.692
1822


297601.693
1823


297601.694
1824


297601.695
1825


297601.696
1826


297601.697
1827


297601.698
1828


297601.699
1829


297601.700
1830


297601.701
1831


297601.702
1832


297601.703
1833


297601.704
1834


297601.705
1835


297601.706
1836


297601.707
1837


297601.708
1838


297601.709
1839


297601.710
1840


297601.711
1841


297601.712
1842


297601.713
1843


297601.714
1844


297601.715
1845


297601.716
1846


297601.717
1847


297601.718
1848


297601.719
1849


297601.720
1850


297601.721
1851


297601.722
1852


297601.723
1853


297601.724
1854


297601.725
1855


297601.726
1856


297601.727
1857


297601.728
1858


297601.729
1859


297601.730
1860


297601.731
1861


297601.732
1862


297601.733
1863


297601.734
1864


297601.735
1865


297601.736
1866


297601.737
1867


297601.738
1868


297601.739
1869


297601.740
1870


297601.741
1871


297601.742
1872


297601.743
1873


297601.744
1874


297601.745
1875


297601.746
1876


297601.747
1877


297601.748
1878


297601.749
1879


297601.750
1880


297601.751
1881


297601.752
1882


297601.753
1883


297601.754
1884


297601.755
1885


297601.756
1886


297601.757
1887


297601.758
1888


297601.759
1889


297601.760
1890


297601.761
1891


297601.762
1892


297601.763
1893


297601.764
1894


297601.765
1895


297601.766
1896


297601.767
1897


297601.768
1898


297601.769
1899


297601.770
1900


297601.771
1901


297601.772
1902


297601.773
1903


297601.774
1904


297601.775
1905


297601.776
1906


297601.777
1907


297601.778
1908


297601.779
1909


297601.780
1910


297601.781
1911


297601.782
1912


297601.783
1913


297601.784
1914


297601.785
1915


297601.786
1916


297601.787
1917


297601.788
1918


297601.789
1919


297601.790
1920


297601.791
1921


297601.792
1922


297601.793
1923


297601.794
1924


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3199


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3200


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3201


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3209


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3210


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3211


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3214


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3301


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3321


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3328


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3329


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3330


297603.199
3331

Æ


297603.200