S. Hrg. 109–797

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS

AND SECRECY—VOL. 4 OF 4

HEARING

BEFORE THE

PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

OF THE

COMMITTEE ON 

HOMELAND SECURITY AND 

GOVERNMENTAL AFFAIRS 

UNITED STATES SENATE

ONE HUNDRED NINTH CONGRESS

SECOND SESSION

AUGUST 1, 2006

Printed for the use of the Committee on Homeland Security 

and Governmental Affairs

(

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY

VOL. 4 OF 4

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 

For sale by the Superintendent of Documents, U.S. Government Printing Office

Internet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800

Fax: (202) 512–2250 Mail: Stop SSOP, Washington, DC 20402–0001

33–415 PDF 2006

S. Hrg. 109–797

TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS

AND SECRECY—VOL. 4 OF 4

HEARING

BEFORE THE

PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

OF THE

COMMITTEE ON 

HOMELAND SECURITY AND 

GOVERNMENTAL AFFAIRS 

UNITED STATES SENATE

ONE HUNDRED NINTH CONGRESS

SECOND SESSION

AUGUST 1, 2006

Printed for the use of the Committee on Homeland Security 

and Governmental Affairs

(

(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. 

(4923)

TAX HAVEN ABUSES: THE ENABLERS, THE 

TOOLS AND SECRECY—VOL. 4 OF 4


297604.791
4924


297604.792
4925


297604.793
4926


297604.794
4927


297604.795
4928


297604.796
4929


297604.797
4930


297604.798
4931


297604.799
4932


297604.800
4933


297604.801
4934


297604.802
4935


297604.803
4936


297604.804
4937


297604.805
4938


297604.806
4939


297604.807
4940


297604.808
4941


297604.809
4942


297604.810
4943


297604.811
4944


297604.812
4945


297604.813
4946


297604.814
4947


297604.815
4948


297604.816
4949


297604.817
4950


297604.818
4951


297604.819
4952


297604.820
4953


297604.821
4954


297604.822
4955


297604.823
4956


297604.824
4957


297604.825
4958


297604.826
4959


297604.827
4960


297604.828
4961


297604.829
4962


297604.830
4963


297604.831
4964


297604.832
4965


297604.833
4966


297604.834
4967


297604.835
4968


297604.836
4969


297604.837
4970


297604.838
4971


297604.839
4972


297604.840
4973


297604.841
4974


297604.842
4975


297604.843
4976


297604.844
4977


297604.845
4978


297604.846
4979


297604.847
4980


297604.848
4981


297604.849
4982


297604.850
4983


297604.851
4984


297604.852
4985


297604.853
4986


297604.854
4987


297604.855
4988


297604.856
4989


297604.857
4990


297604.858
4991


297604.859
4992


297604.860
4993


297604.861
4994


297604.862
4995


297604.863
4996


297604.864
4997


297604.865
4998


297604.866
4999


297604.867
5000


297604.868
5001


297604.869
5002


297604.870
5003


297604.871
5004


297604.872
5005


297604.873
5006


297604.874
5007


297604.875
5008


297604.876
5009


297604.877
5010


297604.878
5011


297604.879
5012


297604.880
5013


297604.881
5014


297604.882
5015


297604.883
5016


297604.884
5017


297604.885
5018


297604.886
5019


297604.887
5020


297604.888
5021


297604.889
5022


297604.890
5023


297604.891
5024


297604.892
5025


297604.893
5026


297604.894
5027


297604.895
5028


297604.896
5029


297604.897
5030


297604.898
5031


297604.899
5032


297604.900
5033


297604.901
5034


297604.902
5035


297604.903
5036


297604.904
5037


297604.905
5038


297604.906
5039


297604.907
5040


297604.908
5041


297604.909
5042


297604.910
5043


297604.911
5044


297604.912
5045


297604.913
5046


297604.914
5047


297604.915
5048


297604.916
5049


297604.917
5050


297604.918
5051


297604.919
5052


297604.920
5053


297604.921
5054


297604.922
5055


297604.923
5056


297604.924
5057


297604.925
5058


297604.926
5059


297604.927
5060


297604.928
5061


297604.929
5062


297604.930
5063


297604.931
5064


297604.932
5065


297604.933
5066


297604.934
5067


297604.935
5068


297604.936
5069


297604.937
5070


297604.938
5071


297604.939
5072


297604.940
5073


297604.941
5074


297604.942
5075


297604.943
5076


297604.944
5077


297604.945
5078


297604.946
5079


297604.947
5080


297604.948
5081


297604.949
5082


297604.950
5083


297604.951
5084


297604.952
5085


297604.953
5086


297604.954
5087


297604.955
5088


297604.956
5089


297604.957
5090


297604.958
5091


297604.959
5092


297604.960
5093


297604.961
5094


297604.962
5095


297604.963
5096


297604.964
5097


297604.965
5098


297604.966
5099


297604.967
5100


297604.968
5101


297604.969
5102


297604.970
5103


297604.971
5104


297604.972
5105


297604.973
5106


297604.974
5107


297604.975
5108


297604.976
5109


297604.977
5110


297604.978
5111


297604.979
5112


297604.980
5113


297604.981
5114


297604.982
5115


297604.983
5116


297604.984
5117


297604.985
5118


297604.986
5119


297604.987
5120


297604.988
5121


297604.989
5122


297604.990
5123


297604.991
5124


297604.992
5125


297604.993
5126


297604.994
5127


297604.995
5128


297604.996
5129


297604.997
5130


297604.998
5131


297604.999
5132


297605.000
5133


297605.001
5134


297605.002
5135


297605.003
5136


297605.004
5137


297605.005
5138


297605.006
5139


297605.007
5140


297605.008
5141


297605.009
5142


297605.010
5143


297605.011
5144


297605.012
5145


297605.013
5146


297605.014
5147


297605.015
5148


297605.016
5149


297605.017
5150


297605.018
5151


297605.019
5152


297605.020
5153


297605.021
5154


297605.022
5155


297605.023
5156


297605.024
5157


297605.025
5158


297605.026
5159


297605.027
5160


297605.028
5161


297605.029
5162


297605.030
5163


297605.031
5164


297605.032
5165


297605.033
5166


297605.034
5167


297605.035
5168


297605.036
5169


297605.037
5170


297605.038
5171


297605.039
5172


297605.040
5173


297605.041
5174


297605.042
5175


297605.043
5176


297605.044
5177


297605.045
5178


297605.046
5179


297605.047
5180


297605.048
5181


297605.049
5182


297605.050
5183


297605.051
5184


297605.052
5185


297605.053
5186


297605.054
5187


297605.055
5188


297605.056
5189


297605.057
5190


297605.058
5191


297605.059
5192


297605.060
5193


297605.061
5194


297605.062
5195


297605.063
5196


297605.064
5197


297605.065
5198


297605.066
5199


297605.067
5200


297605.068
5201


297605.069
5202


297605.070
5203


297605.071
5204


297605.072
5205


297605.073
5206


297605.074
5207


297605.075
5208


297605.076
5209


297605.077
5210


297605.078
5211


297605.079
5212


297605.080
5213


297605.081
5214


297605.082
5215


297605.083
5216


297605.084
5217


297605.085
5218


297605.086
5219


297605.087
5220


297605.088
5221


297605.089
5222


297605.090
5223


297605.091
5224


297605.092
5225


297605.093
5226


297605.094
5227


297605.095
5228


297605.096
5229


297605.097
5230


297605.098
5231


297605.099
5232


297605.100
5233


297605.101
5234


297605.102
5235


297605.103
5236


297605.104
5237


297605.105
5238


297605.106
5239


297605.107
5240


297605.108
5241


297605.109
5242


297605.110
5243


297605.111
5244


297605.112
5245


297605.113
5246


297605.114
5247


297605.115
5248


297605.116
5249


297605.117
5250


297605.118
5251


297605.119
5252


297605.120
5253


297605.121
5254


297605.122
5255


297605.123
5256


297605.124
5257


297605.125
5258


297605.126
5259


297605.127
5260


297605.128
5261


297605.129
5262


297605.130
5263


297605.131
5264


297605.132
5265


297605.133
5266


297605.134
5267


297605.135
5268


297605.136
5269


297605.137
5270


297605.138
5271


297605.139
5272


297605.140
5273


297605.141
5274


297605.142
5275


297605.143
5276


297605.144
5277


297605.145
5278


297605.146
5279


297605.147
5280


297605.148
5281


297605.149
5282


297605.150
5283


297605.151
5284


297605.152
5285


297605.153
5286


297605.154
5287


297605.155
5288


297605.156
5289


297605.157
5290


297605.158
5291


297605.159
5292


297605.160
5293


297605.161
5294


297605.162
5295


297605.163
5296


297605.164
5297


297605.165
5298


297605.166
5299


297605.167
5300


297605.168
5301


297605.169
5302


297605.170
5303


297605.171
5304


297605.172
5305


297605.173
5306


297605.174
5307


297605.175
5308


297605.176
5309


297605.177
5310


297605.178
5311


297605.179
5312


297605.180
5313


297605.181
5314


297605.182
5315


297605.183
5316


297605.184
5317


297605.185
5318


297605.186
5319


297605.187
5320


297605.188
5321


297605.189
5322


297605.190
5323


297605.191
5324


297605.192
5325


297605.193
5326


297605.194
5327


297605.195
5328


297605.196
5329


297605.197
5330


297605.198
5331


297605.199
5332


297605.200
5333


297605.201
5334


297605.202
5335


297605.203
5336


297605.204
5337


297605.205
5338


297605.206
5339


297605.207
5340


297605.208
5341


297605.209
5342


297605.210
5343


297605.211
5344


297605.212
5345


297605.213
5346


297605.214
5347


297605.215
5348


297605.216
5349


297605.217
5350


297605.218
5351


297605.219
5352


297605.220
5353


297605.221
5354


297605.222
5355


297605.223
5356


297605.224
5357


297605.225
5358


297605.226
5359


297605.227
5360


297605.228
5361


297605.229
5362


297605.230
5363


297605.231
5364


297605.232
5365


297605.233
5366


297605.234
5367


297605.235
5368


297605.236
5369


297605.237
5370


297605.238
5371


297605.239
5372


297605.240
5373


297605.241
5374


297605.242
5375


297605.243
5376


297605.244
5377


297605.245
5378


297605.246
5379


297605.247
5380


297605.248
5381


297605.249
5382


297605.250
5383


297605.251
5384


297605.252
5385


297605.253
5386


297605.254
5387


297605.255
5388


297605.256
5389


297605.257
5390


297605.258
5391


297605.259
5392


297605.260
5393


297605.261
5394


297605.262
5395


297605.263
5396


297605.264
5397


297605.265
5398


297605.266
5399


297605.267
5400


297605.268
5401


297605.269
5402


297605.270
5403


297605.271
5404


297605.272
5405


297605.273
5406


297605.274
5407


297605.275
5408


297605.276
5409


297605.277
5410


297605.278
5411


297605.279
5412


297605.280
5413


297605.281
5414


297605.282
5415


297605.283
5416


297605.284
5417


297605.285
5418


297605.286
5419


297605.287
5420


297605.288
5421


297605.289
5422


297605.290
5423


297605.291
5424


297605.292
5425


297605.293
5426


297605.294
5427


297605.295
5428


297605.296
5429


297605.297
5430


297605.298
5431


297605.299
5432


297605.300
5433


297605.301
5434


297605.302
5435


297605.303
5436


297605.304
5437


297605.305
5438


297605.306
5439


297605.307
5440


297605.308
5441


297605.309
5442


297605.310
5443


297605.311
5444


297605.312
5445


297605.313
5446


297605.314
5447


297605.315
5448


297605.316
5449


297605.317
5450


297605.318
5451


297605.319
5452


297605.320
5453


297605.321
5454


297605.322
5455


297605.323
5456


297605.324
5457


297605.325
5458


297605.326
5459


297605.327
5460


297605.328
5461


297605.329
5462


297605.330
5463


297605.331
5464


297605.332
5465


297605.333
5466


297605.334
5467


297605.335
5468


297605.336
5469


297605.337
5470


297605.338
5471


297605.339
5472


297605.340
5473


297605.341
5474


297605.342
5475


297605.343
5476


297605.344
5477


297605.345
5478


297605.346
5479


297605.347
5480


297605.348
5481


297605.349
5482


297605.350
5483


297605.351
5484


297605.352
5485


297605.353
5486


297605.354
5487


297605.355
5488


297605.356
5489


297605.357
5490


297605.358
5491


297605.359
5492


297605.360
5493


297605.361
5494


297605.362
5495


297605.363
5496


297605.364
5497


297605.365
5498


297605.366
5499


297605.367
5500


297605.368
5501


297605.369
5502


297605.370
5503


297605.371
5504


297605.372
5505


297605.373
5506


297605.374
5507


297605.375
5508


297605.376
5509


297605.377
5510


297605.378
5511


297605.379
5512


297605.380
5513


297605.381
5514


297605.382
5515


297605.383
5516


297605.384
5517


297605.385
5518


297605.386
5519


297605.387
5520


297605.388
5521


297605.389
5522


297605.390
5523


297605.391
5524


297605.392
5525


297605.393
5526


297605.394
5527


297605.395
5528


297605.396
5529


297605.397
5530


297605.398
5531


297605.399
5532


297605.400
5533


297605.401
5534


297605.402
5535


297605.403
5536


297605.404
5537


297605.405
5538


297605.406
5539


297605.407
5540


297605.408
5541


297605.409
5542


297605.410
5543


297605.411
5544


297605.412
5545


297605.413
5546


297605.414
5547


297605.415
5548


297605.416
5549


297605.417
5550


297605.418
5551


297605.419
5552


297605.420
5553


297605.421
5554


297605.422
5555


297605.423
5556


297605.424
5557


297605.425
5558


297605.426
5559


297605.427
5560


297605.428
5561


297605.429
5562


297605.430
5563


297605.431
5564


297605.432
5565


297605.433
5566


297605.434
5567


297605.435
5568


297605.436
5569


297605.437
5570


297605.438
5571


297605.439
5572


297605.440
5573


297605.441
5574


297605.442
5575


297605.443
5576


297605.444
5577


297605.445
5578


297605.446
5579


297605.447
5580


297605.448
5581


297605.449
5582


297605.450
5583


297605.451
5584


297605.452
5585


297605.453
5586


297605.454
5587


297605.455
5588


297605.456
5589


297605.457
5590


297605.458
5591


297605.459
5592


297605.460
5593


297605.461
5594


297605.462
5595


297605.463
5596


297605.464
5597


297605.465
5598


297605.466
5599


297605.467
5600


297605.468
5601


297605.469
5602


297605.470
5603


297605.471
5604


297605.472
5605


297605.473
5606


297605.474
5607


297605.475
5608


297605.476
5609


297605.477
5610


297605.478
5611


297605.479
5612


297605.480
5613


297605.481
5614


297605.482
5615


297605.483
5616


297605.484
5617


297605.485
5618


297605.486
5619


297605.487
5620


297605.488
5621


297605.489
5622


297605.490
5623


297605.491
5624


297605.492
5625


297605.493
5626


297605.494
5627


297605.495
5628


297605.496
5629


297605.497
5630


297605.498
5631


297605.499
5632


297605.500
5633


297605.501
5634


297605.502
5635


297605.503
5636


297605.504
5637


297605.505
5638


297605.506
5639


297605.507
5640


297605.508
5641


297605.509
5642


297605.510
5643


297605.511
5644


297605.512
5645


297605.513
5646


297605.514
5647


297605.515
5648


297605.516
5649


297605.517
5650


297605.518
5651


297605.519
5652


297605.520
5653


297605.521
5654


297605.522
5655


297605.523
5656


297605.524
5657


297605.525
5658


297605.526
5659


297605.527
5660


297605.528
5661


297605.529
5662


297605.530
5663


297605.531
5664


297605.532
5665


297605.533
5666


297605.534
5667


297605.535
5668


297605.536
5669


297605.537
5670


297605.538
5671


297605.539
5672


297605.540
5673


297605.541
5674


297605.542
5675


297605.543
5676


297605.544
5677


297605.545
5678


297605.546
5679


297605.547
5680


297605.548
5681


297605.549
5682


297605.550
5683


297605.551
5684


297605.552
5685


297605.553
5686


297605.554
5687


297605.555
5688


297605.556
5689


297605.557
5690


297605.558
5691


297605.559
5692


297605.560
5693


297605.561
5694


297605.562
5695


297605.563
5696


297605.564
5697


297605.565
5698


297605.566
5699


297605.567
5700


297605.568
5701


297605.569
5702


297605.570
5703


297605.571
5704


297605.572
5705


297605.573
5706


297605.574
5707


297605.575
5708


297605.576
5709


297605.577
5710


297605.578
5711


297605.579
5712


297605.580
5713


297605.581
5714


297605.582
5715


297605.583
5716


297605.584
5717


297605.585
5718


297605.586
5719


297605.587
5720


297605.588
5721


297605.589
5722


297605.590
5723


297605.591
5724


297605.592
5725


297605.593
5726


297605.594
5727


297605.595
5728


297605.596
5729


297605.597
5730


297605.598
5731


297605.599
5732


297605.600
5733


297605.601
5734


297605.602
5735


297605.605.
5736


297605.604
5737


297605.605
5738


297605.606
5739


297605.607
5740


297605.608
5741


297605.609
5742


297605.610
5743


297605.611
5744


297605.612
5745


297605.613
5746


297605.614
5747


297605.615
5748


297605.616
5749


297605.617
5750


297605.618
5751


297605.619
5752


297605.620
5753


297605.621
5754


297605.622
5755


297605.623
5756


297605.624
5757


297605.625
5758


297605.626
5759


297605.627
5760


297605.628
5761


297605.629
5762


297605.630
5763


297605.631
5764


297605.632
5765


297605.633
5766


297605.634
5767


297605.635
5768


297605.636
5769


297605.637
5770


297605.638
5771


297605.639
5772


297605.640
5773


297605.641
5774


297605.642
5775


297605.643
5776


297605.644
5777


297605.645
5778


297605.646
5779


297605.647
5780


297605.648
5781


297605.649
5782


297605.650
5783


297605.651
5784


297605.652
5785


297605.653
5786


297605.654
5787


297605.655
5788


297605.656
5789


297605.657
5790


297605.658
5791


297605.659
5792


297605.660
5793


297605.661
5794


297605.662
5795


297605.663
5796


297605.664
5797


297605.665
5798


297605.666
5799


297605.667
5800


297605.668
5801


297605.669
5802


297605.670
5803


297605.671
5804


297605.672
5805


297605.673
5806


297605.674
5807


297605.675
5808


297605.676
5809


297605.677
5810


297605.678
5811


297605.679
5812


297605.680
5813


297605.681
5814


297605.682
5815


297605.683
5816


297605.684
5817


297605.685
5818


297605.686
5819


297605.687
5820


297605.688
5821


297605.689
5822


297605.690
5823


297605.691
5824


297605.692
5825


297605.693
5826


297605.694
5827


297605.695
5828


297605.696
5829


297605.697
5830


297605.698
5831


297605.699
5832


297605.700
5833


297605.701
5834


297605.702
5835


297605.703
5836


297605.704
5837


297605.705
5838


297605.706
5839


297605.707
5840


297605.708
5841


297605.709
5842


297605.710
5843


297605.711
5844


297605.712
5845


297605.713
5846


297605.714
5847


297605.715
5848


297605.716
5849


297605.717
5850


297605.718
5851


297605.719
5852


297605.720
5853


297605.721
5854


297605.722
5855


297605.723
5856


297605.724
5857


297605.725
5858


297605.726
5859


297605.727
5860


297605.728
5861


297605.729
5862


297605.730
5863


297605.731
5864


297605.732
5865


297605.733
5866


297605.734
5867


297605.735
5868


297605.736
5869


297605.737
5870


297605.738
5871


297605.739
5872


297605.740
5873


297605.741
5874


297605.742
5875


297605.743
5876


297605.744
5877


297605.745
5878


297605.746
5879


297605.747
5880


297605.748
5881


297605.749
5882


297605.750
5883


297605.751
5884


297605.752
5885


297605.753
5886


297605.754
5887


297605.755
5888


297605.756
5889


297605.757
5890


297605.758
5891


297605.759
5892


297605.760
5893


297605.761
5894


297605.762
5895


297605.763
5896


297605.764
5897


297605.765
5898


297605.766
5899


297605.767
5900


297605.768
5901


297605.769
5902


297605.770
5903


297605.771
5904


297605.772
5905


297605.773
5906


297605.774
5907


297605.775
5908


297605.776
5909


297605.777
5910


297605.778
5911


297605.779
5912


297605.780
5913


297605.781
5914


297605.782
5915


297605.783
5916


297605.784
5917


297605.785
5918


297605.786
5919


297605.787
5920


297605.788
5921


297605.789
5922


297605.790
5923


297605.791
5924


297605.792
5925


297605.793
5926


297605.794
5927


297605.795
5928


297605.796
5929


297605.797
5930


297605.798
5931


297605.799
5932


297605.800
5933


297605.801
5934


297605.802
5935


297605.803
5936


297605.804
5937


297605.805
5938


297605.806
5939


297605.807
5940


297605.808
5941


297605.809
5942


297605.810
5943


297605.811
5944


297605.812
5945


297605.813
5946


297605.814
5947


297605.815
5948


297605.816
5949


297605.817
5950


297605.818
5951


297605.819
5952


297605.820
5953


297605.821
5954


297605.822
5955


297605.823
5956


297605.824
5957


297605.825
5958


297605.826
5959


297605.827
5960


297605.828
5961


297605.829
5962


297605.830
5963


297605.831
5964


297605.832
5965


297605.833
5966


297605.834
5967


297605.835
5968


297605.836
5969


297605.837
5970


297605.838
5971


297605.839
5972


297605.840
5973


297605.841
5974


297605.842
5975


297605.843
5976


297605.844
5977


297605.845
5978


297605.846
5979


297605.847
5980


297605.848
5981


297605.849
5982


297605.850
5983


297605.851
5984


297605.852
5985


297605.853
5986


297605.854
5987


297605.855
5988


297605.856
5989


297605.857
5990


297605.858
5991


297605.859
5992


297605.860
5993


297605.861
5994


297605.862
5995


297605.863
5996


297605.864
5997


297605.865
5998


297605.866
5999


297605.867
6000


297605.868
6001


297605.869
6002


297605.870
6003


297605.871
6004


297605.872
6005


297605.873
6006


297605.874
6007


297605.875
6008


297605.876
6009


297605.877
6010


297605.878
6011


297605.879
6012


297605.880
6013


297605.881
6014


297605.882
6015


297605.883
6016


297605.884
6017


297605.885
6018


297605.886
6019


297605.887
6020


297605.888
6021


297605.889
6022


297605.890
6023


297605.891
6024


297605.892
6025


297605.893
6026


297605.894
6027


297605.895
6028


297605.896
6029


297605.897
6030


297605.898
6031


297605.899
6032


297605.900
6033


297605.901
6034


297605.902
6035


297605.903
6036


297605.904
6037


297605.905
6038


297605.906
6039


297605.907
6040


297605.908
6041


297605.909
6042


297605.910
6043


297605.911
6044


297605.912
6045


297605.913
6046


297605.914
6047


297605.915
6048


297605.916
6049


297605.917
6050


297605.918
6051


297605.919
6052


297605.920
6053


297605.921
6054


297605.922
6055


297605.923
6056


297605.924
6057


297605.925
6058


297605.926
6059


297605.927
6060


297605.928
6061


297605.929
6062


297605.930
6063


297605.931
6064


297605.932
6065


297605.933
6066


297605.934
6067


297605.935
6068


297605.936
6069


297605.937
6070


297605.938
6071


297605.939
6072


297605.940
6073


297605.941
6074


297605.942
6075


297605.943
6076


297605.944
6077


297605.945
6078


297605.946
6079


297605.947
6080


297605.948
6081


297605.949
6082


297605.950
6083


297605.951
6084


297605.952
6085


297605.953
6086


297605.954
6087


297605.955
6088


297605.956
6089


297605.957
6090


297605.958
6091


297605.959
6092


297605.960
6093


297605.961
6094


297605.962
6095


297605.963
6096


297605.964
6097


297605.965
6098


297605.966
6099


297605.967
6100


297605.968
6101


297605.969
6102


297605.970
6103


297605.971
6104


297605.972
6105


297605.973
6106


297605.974
6107


297605.975
6108


297605.976
6109


297605.977
6110


297605.978
6111


297605.979
6112


297605.980
6113


297605.981
6114


297605.982
6115


297605.983
6116


297605.984
6117


297605.985
6118


297605.986
6119


297605.987
6120


297605.988
6121


297605.989
6122


297605.990
6123


297605.991
6124


297605.992
6125


297605.993
6126


297605.994
6127


297605.995
6128


297605.996
6129


297605.997
6130


297605.998
6131


297605.999
6132


297606.000
6133


297606.001
6134


297606.002
6135


297606.003
6136


297606.004
6137


297606.005
6138


297606.006
6139


297606.007
6140


297606.008
6141


297606.009
6142


297606.010
6143


297606.011
6144


297606.012
6145


297606.013
6146


297606.014
6147


297606.015
6148


297606.016
6149


297606.017
6150


297606.018
6151


297606.019
6152


297606.020
6153


297606.021
6154


297606.022
6155


297606.023
6156


297606.024
6157


297606.025
6158


297606.026
6159


297606.027
6160


297606.028
6161


297606.029
6162


297606.030
6163


297606.031
6164


297606.032
6165


297606.033
6166


297606.034
6167


297606.035
6168


297606.036
6169


297606.037
6170


297606.038
6171


297606.039
6172


297606.040
6173


297606.041
6174


297606.042
6175


297606.043
6176


297606.044
6177


297606.045
6178


297606.046
6179


297606.047
6180


297606.048
6181


297606.049
6182


297606.050
6183


297606.051
6184


297606.052
6185


297606.053
6186


297606.054
6187


297606.055
6188


297606.056
6189


297606.057
6190


297606.058
6191


297606.059
6192


297606.060
6193


297606.061
6194


297606.062
6195


297606.063
6196


297606.064
6197


297606.065
6198


297606.066
6199


297606.067
6200


297606.068
6201


297606.069
6202


297606.070
6203


297606.071
6204


297606.072
6205


297606.073
6206


297606.074
6207


297606.075
6208


297606.076
6209


297606.077
6210


297606.078
6211


297606.079
6212


297606.080
6213


297606.081
6214


297606.082
6215


297606.083
6216


297606.084
6217


297606.085
6218


297606.086
6219


297606.087
6220


297606.088
6221


297606.089
6222


297606.090
6223


297606.091
6224


297606.092
6225


297606.093
6226


297606.094
6227


297606.095
6228


297606.096
6229


297606.097
6230


297606.098
6231


297606.099
6232


297606.100
6233


297606.101
6234


297606.102
6235


297606.103
6236


297606.104
6237


297606.105
6238


297606.106
6239


297606.107
6240


297606.108
6241


297606.109
6242


297606.110
6243


297606.111
6244


297606.112
6245


297606.113
6246


297606.114
6247


297606.115
6248


297606.116
6249


297606.117
6250


297606.118
6251


297606.119
6252


297606.120
6253


297606.121
6254


297606.122
6255


297606.123
6256


297606.124
6257


297606.125
6258


297606.126
6259


297606.127
6260


297606.128
6261


297606.129
6262


297606.130
6263


297606.131
6264


297606.132
6265


297606.133
6266


297606.134
6267


297606.135
6268


297606.136
6269


297606.137
6270


297606.138
6271


297606.139
6272


297606.140
6273


297606.141
6274


297606.142
6275


297606.143
6276


297606.144
6277


297606.145
6278


297606.146
6279


297606.147
6280


297606.148
6281


297606.149
6282


297606.150
6283


297606.151
6284


297606.152
6285


297606.153
6286


297606.154
6287


297606.155
6288


297606.156
6289


297606.157
6290


297606.158
6291


297606.159
6292


297606.160
6293


297606.161
6294


297606.162
6295


297606.163
6296


297606.164
6297


297606.165
6298


297606.166
6299


297606.167
6300


297606.168
6301


297606.169
6302


297606.170
6303


297606.171
6304


297606.172
6305


297606.173
6306


297606.174
6307


297606.175
6308


297606.176
6309


297606.177
6310


297606.178
6311


297606.179
6312


297606.180
6313


297606.181
6314


297606.182
6315


297606.183
6316


297606.184
6317


297606.185
6318


297606.186
6319


297606.187
6320


297606.188
6321


297606.189
6322


297606.190
6323


297606.191
6324


297606.192
6325


297606.193
6326


297606.194
6327


297606.195
6328


297606.196
6329


297606.197
6330


297606.198
6331


297606.199
6332


297606.200
6333


297606.201
6334


297606.202
6335


297606.203
6336


297606.204
6337


297606.205
6338


297606.206
6339


297606.207
6340


297606.208
6341


297606.209
6342


297606.210
6343


297606.211
6344


297606.212
6345


297606.213
6346


297606.214
6347


297606.215
6348


297606.216
6349


297606.217
6350


297606.218
6351


297606.219
6352


297606.220
6353


297606.221
6354


297606.222
6355


297606.223
6356


297606.224
6357


297606.225
6358


297606.226
6359


297606.227
6360


297606.228
6361


297606.229
6362


297606.230
6363


297606.231
6364


297606.232
6365


297606.233
6366


297606.234
6367


297606.235
6368


297606.236
6369


297606.237
6370

Æ


297606.238