• \ 

### •^^r^ARTMEM TO F '^ ' ^ ' " " "" ^ in e u.a . Liepariinen i o i i raiispuriaiiuiMif c ^ ^ ^ ^ ;^ir;~v'^^'^^'^''fir ? ^^ ^ ^•^ ' Departmen t o f Transportati o ''^ ' .c: ! Ur'tfiATlON f

c*^^''^ ' Aviatio n Administratio n ^S H fJu V 7- ^ . Aifi - -^i j 

### In th e matte r

o f ) ^^f\i^ Q

) Docke t

No . CPlOSOOOl l " *^0CKE T 

### M & RHELICOPTE R) FA A Cas e No . 2009SO95043 4 ) Judg e Richar dC . Goodwi n ) Hearin g Date : Januar y 26-27 , 201 2 ) MOTIO N FO RDECISIO N Pursuan t t o 1 4 C.F.R . § 13.218(0(5) , Complainan t files thi s Motio n fo r

Decision . Ther e ar e n o genuin e issue s o f materia l fac t

t o resolv e in thi s matter , I . INTRODUCTIO N A motio n fo r

decisio n shal l b e grante di f ther e i s ''n o genuin e issu e o f materia l fac t an dtha t th e part y makin g th e motio n i s entitle dt o judgmen t a s amatte r

o f law. " 1 4 C.F.R . § 13.218(f)(5) . Complainan t "ha s th e burde no f

showin g tha t

ther e i s n o genuin e issu e o f

materia l fac t

dispute db y th e parties. " Id- Th e Complainan t wil l sho w tliroug hRespondent' s admission s an devidenc e know n t o th e partie s an dattache dt o thi s .motion , tha t

n o genuin e issue s o f

materia l fac t

exis t an dtha t th e Complainan t

i s entitle d tojudgmen t

a s amatte r

o f law . II . STATEMEN T O FTH ECAS E Complainan t

serve dM & RHelicopters , LL C ("Respondent" ) wit haNotic e o f Propose dCivi l Penalt y o n Jul y 23 , 2010 , i n th e amoun t o f $5,400 , for

violation s o f

th e Federa l Aviatio n Regulation s ("TARs"). ' A n infomia l conferenc e wa s hel dwit h Respondent , FA A attorney s an darepresentativ e fro mth e Dru g Abatemen t Divisio n o f Th e specifi c violation s allege

dar e 1 4 C.F.R . § § (35.251(a

) an d135.255(b) .

### th e Offic e o f Aerospac e Medicin e o

nOctober 1 , 2010 . A Fina

l Notic e o f

Propose dCivi l Penalty wa s issue don Octobe r 21 , 2010 . Responden t

requeste dahearin g onOctobe r 27 , 201 0 andth e Complain t

wa s the n filedo

nNovembe r

17 , 2010 . Th e Complain t ha s sinc e beenamende dtwice , onc e o n December

10 , 201 0 t o remov e certai nallegation s an d reduc e th e penalty to $4,400 , andagai nonAugus t 11 , 201 1 i

norde r t o correc t typographical errors . Responden t

filedhi s Preliminary Objections , whic happea r to serv e a s hi s Answer , o

nNovembe r

27 , 2010 . I

n hi s Preliminary Objections , Responden t agree dtha

t Mr . EdwardBaker

III performe dsafety-sensitiv e function s fo r Responden t

onJul y 24 , 2008 . (Prelim . Objection s a t 3) . I n addition , Responden t

agree di npar t that Responden t

i s now , anda

t all time s mentione di

n th e Complain t

was . th e holder

o f Air Carrie r Certificate No . MR3A020K . issue dunder 1 4 C.F.R . par

t 11 9 andauthorize dto conduc t operation s under

1 4 C.F.R . par

t 13 5 o f th e FARs . Id . a

t 2 . Respondent , however , asserte d tha t i t "ha s no t bee n abl e to carr

y on par t 13 5 operaUon s sinc e Augus t 2007. " Id . Responden t

denie dall o f

th e other allegation s liste di

nth e Complaint . On Marc h25 , 2011 . aconferenc e call wa s hel damon g Chie f Administrativ e Law Judg e Yoder , Complainan t andRespondent . OnMa y 27 , 2011 , Complainan t

filedit s Pre hearin g Brie f

i n accordanc e wit

hJudg e Voder' s direction . O nJun e 3 , 2011 , Responden t filedit s Reply t o Complainant' s Brie f Thes e proceeding s were re-assigne dto Judg e Goodwi non Jun e 10 , 2011 . On Augus t 2 , 2011 , Complainan t

filed aMotio nt o Compe l Discovery . I

n response , on Augus t

15 , 201 1 Judg e Goodwi nserve dupo nResponden t a n Order t o Responden t

to Sho w Cause . O

nAugus t 25 , 2011 , Responden t

filedhi s Reply t o th e Order to Sho w Cause . On Septembe r 29 , 2011 , Judg e Goodwi nserve da nOrder

### Sanctionin g Responden t statin g tha

t Responden t

failedto file adequat e response s to th e issue s raise di

n th e Orde r

t o Respondent

to Sho w Cause . A s aresult , Judg e Goodwi n ordere dtha

t Responden t

"wil l b e foreclose da

t th e hearin g fro

mofferin g o r

relyin g upo n an y documents , or

any informatio n containe di nthem , or

any witnesses , regardin g whic h i t ha s faile dt o notic e i

n respons e t o Complainant' s discovery request. " (Orde r Sanctionin g Resp' t

a t 1) . Responden t

subsequentl y filed aMotio nfo r Reconsideratio no n October 3 , 2011 , whic hJudg e Goodwi ndenie di nhi s Order

Denyin g Respondent' s Motio n filedo n Octobe r

18,2011 . III . STATEMEN T O FFACT S Responden t

i s th e holder

o f Air Carrie r Certificate No . MR3A020K , issue dunder 1 4 C.F.R . pai l 11 9 andauthorize dt o conduc t operation s under

1 4 C.F.R . par

t 13 5 o f th e FARs . (Exhibi t

A - Operation s Specification s C'OPSPECS" ) - Issuanc e and Applicability) . Responden t certifie dtha

t i t woul dcompl y wit

hth e requirement s o f

1 4 C.F.R . par

t 121 , Appendice s ! andJ and4 9 C.F.R . par t 4 0 fo r it s Antidru g an dAlcoho l Misus e Preventio n Program . (Exhibi t B - OPSPEC S - Antidru g an dAlcoho l Misus e Preventio nProgram) . On Jul y 2 1 an d23 , 2009 , th e FA A conducte da

ninspectio no f Respondent' s DOT-require ddru g andalcoho l testin g programs . (Exhibi t C - Letter

o f Investigation) . Durin g th e investigation , i t wa s discovere dtha

t onJul y 24 , 2008 , maintenanc e wor

k wa s performe donRespondent' s aircraf t (N98CM). (Exhibi t

D - Maintenanc e Record s fo

r Aircraf t N98CM ; Exhibi t

E- OPSPEC S - Aircraf

t Listing) . Thi s maintenanc e wa s performe dby EdwardBaker III . (Exhibi t

D) . Mr . Baker

performe d thi s wor k i n hi s capacity a s a"moonlighter " or'Tre e lancer. " (Resp't' s Reply to

### Compl't' s Br . at 5). " Mr . Bake r

di dno t underg o pre-employmen t dru g testin g a s a n employe e o f

Responden t

an dwa s no t

include din Respondent' s rando mdru g an dalcoho l testin g pools . (ExhibiL F- Rando mPoo l Rosters ; Exhibi t G- Statemen t

o f Dr . Seli g date dJul y 23 , 200 9 an dInspector' s Statement) . Responden t claim s tha t

Mr . Bake r

wa s unde r th e testin g program s o f Ai r Method s Inc . an dth e Nationa l Guard , however , neithe r o f thes e entitie s wa s contracte dt o perfor mth e wor k tha t Mr . Bake r

performe do n Respondent' s aircraft . (Prelim . Objection s a t 5 ; Resp't' s Repl y t o Compl't' s Br . at 5-6 ; Exhibi t H - Lette r

fro mDr . Seli g date dAugus t 29 , 2009) . IV . ARGUMEN T A . Allegatio n I : Responden t wa s advise dthroug haFina l Notic e o f Propose d Civi l Penalt y o n Octobe r 21 , 2010 , tha t

Complainan t

propose dt o asses s a civi l penalt y i n th e amoun t o f $5,40 0 fo r

violation s o f

Federa l Aviatio n Regulations . B y lette r

date dOctobe r

27 , 2010 , Responden t requeste da hearin g i n th e above-captione dmatter . Responden t

wa s advise dtliroug haFina l Notic e o f Propose dCivi l Penalt y o n Octobe r 21 , 201 0 tha t

Complainan t

propose dt o asses s acivi l penalt y i n th e amoun t o f S5,40 0 fo r

violation s o f

FARs . (Exhibi t

I) . Responden t

requeste dahearin g i n th e above captione dmatte r

o n Octobe r

27 , 2010 . (Exhibi t

J V Althoug hResponden t claim s tha t

thi s allegatio n contain s conclusion s o f la w t o whic hn o answe r i s required , (Prelim . Objection s a t

I) , thi s allegatio n merel y reflect s th e fac t tha t Responden t

wa s notifie do f th e propose dpenalt y an dtha t Responden t

electe dt o reques t

ahearin g in thi s matter . N o genuin e issu e o f

materia l fac t

exist s wit hregar dt o thi s allegation . B . Allegatio n U.l : Responden t i s now , an da t

al l time s mentione di n thi s documen t

was , th e holde r

o f Ai r Carrie r Certificat e No . MR3A020K , issue d unde r 1 4 C.F.R . par t

11 9 an dauthorize dt o conduc t operation s unde r

1 4 C.F.R . par t

13 5 o f th e Federa l Aviatio n Regulations .

" Respondent' s Reply t o Complainant' s Brie f wa s filedJun e 3 , 201 1 i

n respons e t

o Complainant' s Pre Hearint i Brie f

### Responden t is . anda t th e tim e o f

th e violation s was , th e holder o f Air Carrie r Certificate No . MR3A020K: , issue dunder 1 4 C.F.R . par

t 11 9 an dauthorize dt o conduc t operation s under

1 4 C.F.R . par

t 13 5 o f the FARs . (Exhibi t

A) . Responden t

agree s i npar t wit hthi s allegatio n bu

t claim s tha

t h e ''ha s sinc e cease doperatin g under th e name and under th e certificate number , ownershi p o f helicopte r

ha s changed , financials hav e bee n closed , thereb y renderin g th e coniplain t moot. " (Prelim . Objection s a t 2) . However , th e current statu s o f Responden t

i s no t a t issu e i nthi s case . A

t th e tim e o f

th e violation , Responden t

hada n activ e 1 4 C.F.R . par

t 11 9 certificate wit

hOPSPEC S authorizin g i t t o conduc t operation s under

par t 13 5 tha t require dit s complianc e wit hth e FA A Dru g an d Alcoho l Testin g Regulation s foundi nAppendice s I andJ o f

1 4 C.F.R . par

t 121 . Id . Respondent

als o argue s tha

t h e ha s no t

bee ni noperatio nsinc e 2007. (Resp't' s Reply to Compl't' s Br . a

t 1) . Thi s argument , however , i s erroneous . Responden t commence d1 4 C.F.R . par t 13 5 operation s i

no r prio r to 200 5 an dcontinue s to hav e a n activ e 1 4 C.F.R . par

t 11 9 certificate wit

hOPSPEC S authorizin g i t to conduc t

operation s under par t 135 . (Exhibiij^) . Th e OPSPEC S "remai ni neffect a s lon g a s th e certificate holder continue s to meet

th e requirement s o f

Par t 11 9 a s specifie dfo

r certificauon. " Id . hi addition , 1 4 C.F.R . § 135.25(a)(2 ) (2006 ) state s tha t "[ejxcep t a s provide di

n paragrap h(d ) o f

thi s section , no certificate holder ma y operat e a

naircraf t under thi s par t unles s tha t aircraf t - [ij s i n a n airworth y conditio nan dmeet s th e applicabl e airworthines s requirement s o f

thi s chapter , includin g thos e relatin g to identificatio nan dequipment. " Sectio n 135.25(b ) stattj s tha t "[e]ac hcertificate holder mus t hav e th e exclusiv e us e o f a t leas t on e aircraf

t tha t meet s th e requirement s fo r a t leas t on e kin do f

operatio nauthorize d i nth e certificate holder' s operation s specificafions. " I nthis case , aBell-206-B ,

### Registratio n No . N98CM , i s liste di n sectio n D08 5 o f th e OPSPEC S a s th e sol e aircraf t operate dunde r

Respondent' s 1 4 C.F.R . par t 11 9 certificat e withOPSPEC S authorizin g it t o conduc t

operation s unde r

par t 13 5 an di s therefor e require dt o mee t th e requirement s fo r par t 13 5 operation s a s authorize dunde r Respondent' s OPSPECS . (Exhibi t E ; Exhibi t A) . Responden t

ha dan dcontinue s t o hav e an activ e Ai r Carrie r Certificate , issue d unde r 1 4 C.F.R . par t

11 9 an dauthorizin g i t

t o conduc t

operation s unde r

1 4 C.F.R . par t 13 5 o f th e FARs . Therefore , n o genuin e issu e o f materia l fac t

exist s wit hregar dt o thi s allegation . C . Allegatio n II.2 : A t al l time s mentione di n thi s document , Respondent s operation s specification s require di t t o compl y wit h1 4 C.F.R . par t 121 , Appendice s I an dJ an d4 9 C.F.R . par t 4 0 fo r it s antidru g an dalcoho l misus e preventio n program . A t th e tim e o f

th e violations . Respondent' s OPSPEC S require di t t o compl y wit h 1 4 C.F.R . par t

121 , Appendice s I an dJ an d4 9 C.F.R . par t 4 0 fo r it s antidru g an dalcoho l misus e preventio n program.• * (Exhibi t B) . Responden t

denie s th e allegation , claimin g tha t th e operation s specification s wer e signe dof f in 200 4 an dth e regulation s hav e sinc e bee n change dwithou t

notification . (Prelim . Objection s at 2) . Further , Responden t claim s tha t th e regulation s containe di n 1 4 C.F.R . par t 121 , Appendice s I an dJ an d4 9 C.F.R . Par t 4 0 wer e hidde n an dconcealed . Id . Respondent' s clai mtha t th e reference dregulation s wer e changed , hidden , an dconceale dwithou t notificatio n i s baseless . 1 4 C.F.R . par t

121 , Appendice s I an d. 1 an d4 9 C.F.R . par t 4 0 wer e properl y promulgate dan damende db y notic e an dcommen t i n accordanc e wit hth e Administrativ e

" ' Effectiv e Jul y 13 , 2009 . th

e FAA' s dru

g an dalcoho l regulation s i

n 1 4 C.F.R . par

t 121 . Appendice s 1 an

dJ wer e recodifie dan dar e no w foun di n 1 4 C.F.R . par

t 120, subparts Ean

dF . Se e Fina l Rule . 7 4 Fed . Reg . 22649 (Ma y 14 . 2009) . Th

e Fina l Rul e i s als o available a

t th e followin g interne t address : hnp://www.faci.L;ov/;iboui/office_oru/lieadquarters_ol1"lces/avs/ol't"iccs/aam/dru u alcohol/^estin^

/

### Procedure s Act . Se e 5 9 F R42928 , Aug . 19 , 199 4 (amendin g 1 4 C.F.R . par t 121 , Appendi. x 1) ; 6 9 F R1840 , Jan . 12 , 200 4 (amendin g 1 4 C.F.R . par t 121 . Appendi x J) . I

n addition , whe n 1 4 C.F.R . part 121 , Appendice s I an dJ wa s recodifie di n 2009 , th e final. rul e explicitl y state dthat , "[t]h e FA A i s no t makin g an y substantiv e change s t o th e dru g an dalcoho l regulation s in thi s rulemaking. " Dru g an dAlcoho l Testin g Program ; Fina l Rule , 7 4 Fed . Reg.22649 , 2264 9 (Ma y 14 , 2009) . Sinc e n o substantiv e change s wer e mad e t o th e regulations , n o notic e an dcommen t perio dwa s require dunde r th e Administrativ e Procedure s Act . 5 U.S.C . § 553(b) . Becaus e Responden t wa s notifie do f change s t o th e regulation s throug hth e Federa l Registe r publicatio n o f

th e Fina l Rul e whe n required , hi s argumen t tha i th e regulation s wer e changed , hidden , an dconceale d withou t notificatio n i s withou t

merit . Therefore , n o genuin e issu e o f materia l fac t

exist s wit hregar dt o thi s allegation . D . Allegatio n 11.3 : A t al l time s mentione di n thi s document , 1 4 C.F.R . § § 135.251(a ) an d135.255(b ) require dtha t Responden t

tes t eac hemploye e wh o perform s asafety-sensitiv e functio n liste di n 1 4 C.F.R . par t 121 , Appendi x I an dJ i n accordanc e wit hthos e appendices . A t al l time s mentione di n thi s document , 1 4 C.F.R . § § 135.251(a ) an d135.255(b ) require dtha t

Responden t

tes t eac hemploye e wh o perform s asafely-sensitiv e fiinction liste di n 1 4 C.F.R . part

121 , Appendi x I an dJ in accordanc e wit hthos e appendices . Responden t

denie s thi s allegafion , (Prelim . Objection s a t 2) , however , thi s allegatio n i s merel y arestatemen t

o f th e regulations." * Responden t hold s an Ai r

Carrie r Certificat e No . MR3A020K. , issue dunde r 1 4 C.F.R . part

11 9 an dauthorize dt o conduc t operation s unde r

• * 1 4 C.F.R . § 135.251(a

) - Eac hcertificat e holde r o r operato r shal l test eac ho f it s employee s wh

o perform s afunctio n liste di n appendi x I t o par t 121 ofthi s chapte

r i n accordance wit

htha t appendix. " 1 4 C.F.R . § 135.255(b) - Excep t as provide di n paragrap h(c ) o f thi s section , n

o certificat e holde r o r operato r ma y use an y perso n wh o meet s th e definitio n of "coveredemployee " i

n appendi x J t o par t 12 1 o f thi s chapte r t o perfor masafety-sensitive ftinction liste di n tha t appendi x unles s suc

hperso n is subjec t t o testing fo r alcohol misus e i

n accordance wit

hth e provision s o

f appendi x J .

### 1 4 C.F.R . par t 13 5 o f th e FARs . (Exhibi t

A) . O n Jul y 24 , 2008 , maintenanc e wor k wa s performe do n Respondent' s aircraf t (N98CM) . (Exhibi t

D ; Exhibi t

E) . Thi s maintenanc e wa s performe db y Edwar dBake r 111 . (Exhibi t

D) . Section s 135.251(a ) an d135.255(b ) requir e tha t

eac hcertificat e holde r

conduc t dru g testin g i n accordanc e wit happendi x I t o part 12 1 an dalcoho l testin g i n accordanc e wit happendi x J t o par t 12 1 o n an y employe e o r covere demploye e wh o perform s asafety-sensitiv e functio n a s define din thos e appendices . N o genuin e issu e o f materia l fac t

exist s wit hregar dt o thi s allegation . E . Allegatio n 11.4 : Unde r 1 4 C.F.R . par t

121 , Appendi x 1 , § 111 , a n employe e wh o perform s aircraf t maintenanc e an dpreventiv e maintenanc e duties , directl y o r

b y contrac t

fo r Respondent , i s performin g asafety-sensitiv e functio n an dmus t

b e subjec t

t o dru g testin g unde r a n antidru g progra m implemcntc' di n accordanc e wit htha t appendix . A t al l time s mentione di n thi s document , unde r 1 4 C.F.R . par t

121 , Appendi x I , § III , an employe e wh o perform s aircraf t maintenanc e an dpreventiv e maintenanc e duties , directl y o r

b y contrac t

for Respondent , i s performin g asafety-sensitiv e fiinctio n an dmus t b e subjec t

t o dru g testin g unde r

an antidru g progra mimplemente din accordanc e wit h tha t appendix . Responden t

denie s thi s allegation , (Prelim . Objection s at 3) , however , thi s allegatio n i s merel y arestatemen t o f th e regulation. ^ N o genuin e issu e o f materia l fac t exist s wit hregar dt o thi s allegation . 1 4 C.F.R . par

t 121 . Appendi

x I, § II I - Employees Wh

o Mus t be Tested . Eac

hemployee , includin

g an y assistant , helper, o

r individua l i n atraining status , wh

o perform s asafety-sensitive functio

n liste di n thi s sectio n directl y o r b y contrac t (including b

y subcontrac

t a t an y tier ) fo r a n employe r as define di n thi s appendi.x mus

t b e subjec t t o dru g testing unde

r a n antidrug progra

mimplemente

di n accordance wit

hthi s appendix . Thi s include s Full-time, part-time , temporary , an dintermitten

t employee s regardles s o

f th e degre e o f supervision . Th

e safety-sensitive functions are : A . Flight crewmembe r

duties . B . Fligh t attendan t duties . C . Fligh t instructio n duties . D . Aircraf t dispatche r

duties . E . Aircraf t maimenanc e an dpreventiv e maintenanc e duties .

### F . Allegatio n 11.5 : Unde r 1 4 C.F.R . par t

121 , Appendi x J , § II.A , a n employe e wh o perform s aircraf t maintenanc e o r

preventiv e maintenanc e duties , directl y o r

b y contrac t

fo r Respondent , i s performin g asafetj-sensitiv e functio n an dmus t

b e subjec t

t o alcoho l testin g unde r a n alcoho l misus e preventio n progra m("AMPP" ) implemente di n accordanc e wit htha t appendix . A t al l time s mentione di n thi s document , unde r 1 4 C.F.R . par t

121 , Appendi x J , § II.A , a n employe e wh o perform s aircraf t maintenanc e o r

preventiv e maintenanc e duties , directl y o r

b y contrac t

for Respondent , i s performin g asafety-sensitiv e functio n an dmus t b e subjec t

t o alcoho l testin g unde r a n AMP Pimplemente di n accordanc e wit htha t appendix . Responden t

denie s thi s allegation , (Prelim . Objection s at 3) , however , thi s allegatio n i s merel y arestatemen t o f th e regulation. ^ N o genuin e issu e o f materia l fac t exist s wit hregar dt o thi s allegation . G . Allegatio n 11.6 : A t al l time s mentione di n thi s document , 1 4 C.F.R . par t 121 , Appendi x 1 , § V.B , require deac hsafety-sensitiv e employe e t o b e subjecte dt o DOT-require drando mdru g testin g i n accordanc e wit htha t Appendix .

. F . Groun dsecurity coordinato r duties . G . Aviatio n screenin g duties . H . Air traffi c contro l duties . 14 C.F.R . par

t 121 . Appendi. x J , § II. A - Covere dEmployee s A . Eachemployee , includin g any assistant , helper , or individual i

n atrainin g status , wh o perform s asafety-sensitiv e function liste di n thi s sectio n directl y or

b y contrac t (includin g b

y subcontrac t

a t any tier ) fo r anemploye r

a s define di

n thi s appendi x mus t

be subjec t

t o alcoho l testin g under

a n alcoho l misus e preventio n programimplemente di n accordanc e wit

hthi s appendix . Thi s include s full-time , part-time , temporary , an dintemiitten t employee s regardles s o f

th e degre e of

supervision . Th e safety-sensitiv e function s are : 6

1 . Fligh t crewmembe r

duties . 2 . Flight attendan t duties . 3 . Fligh t instructio n duties . 4 . Aircraf t dispatche r

duties . 5 . Aircraf t maintenanc e or

preventiv e maintenanc e duties . 6 . Groun dsecurity coordinato r duties . 7 . Aviatio n screenin g duties . 8 . Air traffi c contro l duties .

### A t al l tiine s mentione di n thi s document , 1 4 C.F.R . par t 121 , Appendi x I , § V.B , require deac hsafety-sensitiv e employe e t o b e subjecte dt o DOT-require drando mdru g testin g in accordanc e wit htha t Appendix . Responden t denie s thi s allegation , (Prelim . Objection s at

3) , however , thi s allegatio n i s merel y arestatemen t o f th e regulation. ^ N o genuin e issu e o f

materia l fac t

exist s withregar dt o thi s allegation . H . Allegatio n II.7 : A t al l time s mentione di n thi s document , 1 4 C.F.R . par t 121 , Appendi x J , § III.C , require deac hsafety-sensitiv e employe e t o b e subjecte d t o DOT-require drando malcoho l misus e testin g i n accordanc e wit htha t Appendix . ,A t al l time s mentione din thi s document , 1 4 C.F.R . par t 121 , Appendi x J , § III.C , require deac hsafety-sensitiv e employe e t o b e subjecte dt o DOT-require drando malcoho l misus e testin g in accordanc e wit htha t Appendix . Responden t denie s thi s allegation , (Preliin . Objection s at

3) , however , thi s allegatio n i s merel y arestatemen t o f th e Q 

### regulation . N o genuin e issu e o f materia l fac t

exist s wit hregar dt o thi s allegation . I . Allegatio n 11.8 : O n o r abou t Jul y 24 , 2008 , Mr . Edwar dBake r II I performe d asafety-sensitiv e functio n fo r Respondent . Thi s allegatio n wa s admitte dt o b y Respondent . (Prelim . Objection s at 8) . J . Allegatio n 11.9 : Mr . Bake r wa s no t include di n Respondent' s rando mpoo l fo r DOT-require ddru g an dalcoho l testin g a t th e tim e o f

th e performanc e o n Jul y 24,2008 . Mr . Bake r

wa s no t include din Respondent' s rando mpoo l for DOT-require ddru g an dalcoho l testin g whe n h e performe dasafety-sensitiv e functio n for Responden t

o n Jul y 24 , 2008 . Responden t

denie s thi s allegation . (Prelim . Objection s a t 3-5) , however , th e evidenc e clearl y show s tha t Dr . Seli g wa s th e onl y employe e include din Respondent' s ^ 1 4 C.F.R . par

t 121 , Appendi. \1 . § V.B - Type s o f Dru g Testing Required . Eac

hemploye r shal l conduc t th e followin g type s o f testing i n accordance wit

hth e procedure s se

t fort hi n thi s appendi

x an dth e DO T "Procedure s fo

r Transportation Workplace Dru g Testin g Programs " (4 9 CF

Rpar t 40) : B . Rando

mTesting .

• * 14C,F.R . par

t 121 . Appendi. x J , § \U. C -Jesi s Kequke d- C . Rando mTesting . 

### 1 0

### rando mpoo l frot n January K

200 7 to Jul y 21 , 2009 . (Exhibi t F) . I naddition , Responden t state s tha t Mr . Baker

wa s a"moonlighter " o r

''freelancer " fo

r th e wor k he performe dfo

r Respondent . (Resp't' s Reply t o Compl't' s Br . a t 5) . Responden t

add s tha t Mr . Baker

wa s under th e dru g andalcoho l testin g program s o f Air Methods , hi s primary employer . Id . a t 5-6 . N o genuin e issu e o f

tnaterial fac

t exist s wit

hregardt o thi s allegation . K . Allegatio n 11.10 : Mr . Bake r di dno t hav e an dwa s no t

include di

na nFAA mandate dantidru g progra man dalcoho l misus e preventio nprogra ma t th e tim e h e performe dsafety-sensitiv e function s fo r Responden t

o nJul y 24 , 2008 . Mr . Baker

di dno t hav e an dwa s no t

include di

na nFAA-mandate dantidru g programan dAMP Pa

t th e tim e he perfomie dsafety-sensitiv e function s fo r Responden t onJul y 24 , 2008 . (Preliminary Objection s a t 5 ; Exhibi t

F : Exhibi t

G ; Resp't' s Reply to Compri' s Br . a

t 6) . Responden t

denie s thi s allegatio nbase donan'erroneou s understandin g o f

the regulation s an dth e so-calle d"moonlighting " loophole . (Prelim . Objection s a

t 5) . . Prio r to 2004 , amoonlightin g loophol e existe di n1 4 C.F.R. , par

t 121 , Appendi x I o f th e dru g testin g regulation s tha t allowe demployer s t o us e individual s t o perfor m safety-sensitiv e function s whil e bein g include di nth e dru g programo f

anothe r employer . Th e languag e cite dfo

r this moonlightin g loophol e wa s containe di n1 4 C.F.R . par

t 121 , Appendi x 1 , § I

I (2003 ) prio r

t o the revision s enacte di n2004 , an dwa s a s follows : Employer i s apar t 12 1 certificate holder , apar t 13 5 certificate holder , a

n operato r a s defme di

n § 135.1(c ) ofthi s chapter , o r a nai r traffi c contro l facilit y not operate db

y th e FA A o r b y o r under contrac t t o th e U.S . military . Provided , however , tha t a netnploye r

ma y us e aperso nwh o i s tiot include dunder

tha t employer' s dru g programto perfor masafety sensitiv e function , if

tha t perso ni s subjec t

t o th e requirement s o f

anothe r employer' s FAA-approve dantidru g program . Thi s languag e create dasituatio n wherein . 1 1

### [u]nder th e moonlightin g loophole , whe na nemploye e wa s covere dunde r a nemployer' s dru g testin g program(Employe r A) , anothe r

employe r (Employe r

B ) coul dhav e use dtha

t employe e to perfor

msafety-sensitiv e function s eve n when th e wor k wa s unrelate dt o th e wor k wit hEtiiployer A . Antidru g an dAlcoho l Misus e Preventio nProgram s fo r Personne l Engage di

nSpecifie d Aviatio nActivities ; Fina

l Rule , 6 9 Fed . Reg . 1840 , 184 3 (Jan . 12 , 2004) . Thi s arrangement , however , create dsignificant safet y issue s i nthat employer s coul db e unaware o f

it s employee' s activitie s fo r th e othe r employer . Id . For

example , if a n employe e wa s terminate db y th e employe r

under whos e dru g testin g programhe wa s covered , th e othe r

employe r

ma y never fin dou t an dwoul dthe nallo w th e individual to perfomi safety-sensitiv e wor k withou t bein g covere db

y th e FAA-mandate ddru g testin g program , id . Th e FAA change dth e languag e o f 1 4 C.F.R . par

t 121 , Appendi x 1 , § I

I i n 2004 , to make i

t clear tha t n o employe r

ca nus e acontrac t

employe e t o perfor

ma safety-sensitiv e functio n unles s th e contrac t employee : i s include dunde r tha t employer' s FAA-mandate dantidru g program ; o r i s include dunder

th e contractor' s FAA-mandate dantidru g programan di s performin g asafety sensitiv e function o

n behal f o f th e contractor . Id . a t 1842-43 . Wit hthi s revision , th e FA

A mad e i t clear tha t "employer s wil l onl y b e pemiitte d t o rely oncompanie s wit

hwho mthey hav e contractual relationship s to cove r testin g o f thei r employees. " Id-a t

1843 . Th e revise dlanguag e o f 1 4 C.F.R . par

t 121 , Appendi x I , §1 1 (2005 ) wa s a s follows : Employer i s apar t 12 1 certificate holder , apar t 13 5 certificate holder , a

n operato r a s define di

n § 135.1(c ) o f

thi s chapter , or

a nai r traffi c contro l facilit y no t operate db

y th e FA A o r b y or under contrac t to th e U.S . military . A

n employe r

ma y us e acontrac t

employe e wh o i s no t

include d under that employer' s FAA-mandate dantidru g programto perfor ma 1 2

### safety-sensitiv e functio n only i f tha t contrac t employe e i s include dunder th e contractor' s FAA-mandate dantidru g programandi s performin g a safety-sensitiv e functio n on behal f o f tha t contracto r

(/.i?. , withi nthe scop e o f employmen t

wit hth e contractor) . Wit hregardto th e alcoho l testin g regulation s containe di n1 4 C.F.R . par

t 121 , Appendi x J , th e sam e moonlightin g loophol e di dno t exis t prio r to 200 4 andtherefore , di d no t require closin g durin g th e revision s mad e i n2004 . Specifically , th e languag e i n1 4 C.F.R . par

t 121 , Appendi x J , § I. D (2003 ) state dth e following : ""Employe r mean s apar

t 12 1 certificate holder ; apar t 13 5 certificate holder ; a

nai r traffi c contro l facilit

y no t operate db

y th e FA A or b y o r under contrac t t o th e U.S . military ; a

noperato r

a s define d i n1 4 C.F.R . 135.1(c). " Afte r th e revision s mad e i

n2004 , th e languag e i

n1 4 C.F.R . par

t 121 . Appendi x J , § I. D wa s unchanged . Th e moonlightin g loophol e tha t wa s containe di

n1 4 C.F.R . par

t 121 , Appendi x I create dmany safet

y concern s tha

t ledt o th e closin g o f

th e loophol e i

n2004 . Th e same moonlightin g loophol e wa s never i n existenc e withi n1 4 C.F.R . par t 121 , Appendi x J , an d therefore di dno t

nee dto b e addresse dthroug hth e amendment s mad e i n2004 . Accordingly , there wa s n o moonlightin g loophol e i neither th e dru g o r

alcoho l testin g regulation s tha

t pertaine dt o Respondent' s regulatory violation s i n200 7 and2008 . Th e moonlightin g loophol e that existe di nth e dru g testin g regulation s prio r t o 200 4 wa s no longer i n existenc e a

t th e tim e o f

Respondent' s regulatory violations . I naddition , ther e never wa s amoonlightin g loophol e i nth e alcoho l testin g regulation s an dthere wa s certainl y no suc hloophol e i n existenc e a

t th e tim e o f

Respondent' s regulatory violations . Therefore , contrac t

employee s wh o performe dsafety-sensitiv e function s fo r Respondent were require dto eithe r

b e include di

n Respondent' s dru g an dalcoho l testin g program s o r b e include di

n th e dru g andalcoho l testin g program s o f acompan y wit

hwho m 1 3

### Respondent contracte dto provid e suc hsafety-sensitiv e functions . I nthis case , Mr . Baker wa s no t under Respondent' s dru g an dalcoho l testin g program s o r unde r th e dru g an d alcoho l testin g program s o f acompan y tha

t wa s contracte dwit

hResponden t

to provid e safety-sensitiv e functions . Respondent' s clai mtha

t there wa s no notificatio nprocedur e a s to th e chang e i n regulation s i s false . Th e 200 4 ainendmen t wa s promulgate dby notic e an dcommen t rulemakin g an dwa s availabl e i n th e Federal Register . Antidru g andAlcoho l Misus e Preventio nProgram s fo

r Personne l Engage di

nSpecifie dAviatio nActivities ; Fina l Rule , 6 9 Fed . Reg . 184 0 (Jan . 12 , 2004) ; Antidru g andAlcoho l Misus e Preventio nProgram s . fo r Personne l Engage di

n Specifie dAviatio nActivities ; Propose dRule , 6 7 Fed . Reg . 936 5 (Feb . 28 , 2002) . N o genuin e issu e o f

material fac

t exist s wit

hregardto thi s allegation . L . Allegatio n 11.11 : B y reaso n o f th e foregoing , Responden t violate dth e followin g FA A regulations : (a ) 1 4 C.F.R . § 135.251(a) , intha t i t faile dt o tes t eac hemploye e wh o performe dasafety-sensitiv e functio nliste di n1 4 C.F.R . par t 121 , Appendi x I in accordanc e wit hSectio nV.A. I an dSectio nV.B. 5 o f tha t appendix ; an d(2 ) 1 4 C.F.R . § 135.255(b) , intha t it faile dt o tes t

eac h employe e wh o performe dasafety-sensitiv e functio nliste din1 4 C.F.R . par t 121 , Appendi x J in accordanc e wit hth e provision s o f Sectio nIU.C. 5 of

tha t appendix . Responden t

violate d1 4 C.F.R . § 135.251(a) , i ntha t i t faile dt o tes t

eac hemploye e wh o performe dasafety-sensitiv e functio nliste di n1 4 C.F.R . par

t 121 , Appendi x I i

n accordanc e withSectio n V.A. I an dSectio nV.B. 5 o f tha t appendix ; an d1 4 C.F.R . § 135.255(b) , i

n tha t i t faile dt o tes t

eac hemploye e wh o performe dasafety-sensitiv e functio n liste di

n 1 4 C.F.R . par

t 121 , Appendi x J i

naccordanc e wit

hth e provision s o f Sectio n III.C. 5 o f

that appendix . Responden t

denie s thi s allegation , (Prelim . Objection s a t 5-6) , howeve r

th e evidenc e show s tha

t Mr . Baker

performe dsafety-sensitiv e function s 1 4

### for

Responden t

an dMr . Bake r

wa s no t covere db y eithe r

Respondent' s o r

hi s ow n DOT require ddru g an dalcoho l testin g program . (Exhibi t D ; Preliminar y Objection s a t 5 ; Resp't' s Repl y t o Compl't' s Br . at 5-6 ; Exhibi t

F ; Exhibi t

0 ; Exhibi t

H) . Therefor e ther e ar e n o genuin e issue s o f materia l fac t

wit hregar dto.thi s allegation . M . Allegatio n IIl.l : Pursuan t t o 4 9 U.S.C . § 46301(a)(5)(A) , Responden t i s subjec t t o acivi l penalt y fo r

eac ho f th e violation s alleged . Th e maximu m civi l penalt y pe r

violatio n i s S11,000 . Pursuan t t o 4 9 U.S.C . § 46301(a)(5)(A) , Responden t i s subjec t

t o acivi l penalt y fo r eac ho f th e violation s alleged . Th e maximu mcivi l penalt y pe r violatio n i s $ 11,000 . In thi s matter , Responden t i s asmal l busines s concer n an dtherefore , unde r 4 9 U.S.C . § 46301(a)(5)(A ) i s subjec t t o acivi l penalt y o f

no t mor e tha n $11,00 0 for eac hviolatio n alleged. ^ Responden t

denie s thi s allegation , (Prelim . Objection s a t 6) , however , thi s i s merel y arestatemen t

o f th e statute . Therefor e ther e ar e n o genuin e issue s o f materia l fac t wit hregar dt o thi s allegation . N . Allegatio n 111.2 : Unde r th e fact s an dcircumstance s ofthi s case , acivi l penalt y o f

$4,40 0 i s appropriate . Unde r th e fact s an dcircumstance s ofthi s case , acivi l penalt y o f $4,40 0 i s appropriate . Th e FA A ha s broa dauthorit y t o asses s civi l penaltie s for violation s o f

th e FARs . Se e e.g. . N LIndustries . Inc . v . Departmen t o f Transportation . 90 1 F.2 d141 , 14 4 (Apr . 13 , 1990) . Th e FAA' s sanctio n detemiinatio n "i s no t t o b e overturne dunles s 'i t i s unwarrante di n law ' o r

'withou t justificatio n in fact.' " Id . quotin g Panhandl e Cooperativ e Ass'nv . EPA . 77 1 F.2 d1149 , 115 2 (8' ^ Cir . 1985) .

Th e penalr>'amoun

t wa s increase dfro m$10,000 t

o $11,00 0 o n Ma y 16,2006 . 7 1 F

R28523 . 1 5

### Th e civi l penalt y in thi s matte r wa s assesse din accordanc e wit hFA A Orde r 2150.3B , specifically . Appendi x B -Tabl e o f Sanctions . (Exhibi t

K) . Responden t

i s classifie da s aGrou p IV ai r carrie r o r operator . A s discusse dabove , unde r 4 9 U.S.C . § 46301(a)(5)(A) , Responden t i s subjec t

t o acivi l penalt y no t

t o excee d$11,000 . FA A Orde r 2150. 3 B delineate s penalt y range s fo r differen t type s o f violation s b y differen t type s o f entities . In thi s case , FA A Orde r 2150.3 B set s forthth e followin g penalt y ranges : Maximu m- $4,400- $ 11,000 ; Moderat e - $2,200-$4.399 ; an dMinimu m- $550-$2,199 . (Exhibi t K a t B-4) . Fo r

th e FAR s violate db y Respondent , FA A Orde r 2150.3B , Figur e B-5-b(l ) provide s guidanc e tha t amaximu mpenalt y shoul db e levied . (Exhibi t K at B-31) . FA A Orde r

2150.3 8 state s "tha t

th e middl e o f

eac hrecommende dsanctio n rang e woul db e for

asingl e violatio n withou t aggravatin g o r

mitigatin g factors. " (Exhibi t K at B-2) . Th e middl e o f

th e maximu mrang e fo r aGrou p IV ai r

carrie r o r operato r i s $7,70 0 pe r violation . In thi s case , becaus e Respondent' s tw o violation s ste mfro mth e sam e omission , th e FA A determine dtha t base do n th e totalit y o f th e fact s an dcircumstance s a reductio n o f

th e penalt y fro mth e amoun t o f $15,40 0 for

th e tw o violation s t o $4,40 0 wa s warranted. " Responden t denie s thi s allegation , (Prelim . Objection s a t 6) , howeve r

n o genuin e issu e o f

materia l fac t

exist s becaus e th e sanctio n i s reasonabl e an dwa s se t i n accordanc e wit hth e FAA' s sanctio n guidance . Se e I n th e Matte r o f Ai r Solutions . LLC , FA A Orde r

No . 2009- 1 (2009 ) (recognizin g th e reasonablenes s o f asanctio n se t

in accordanc e wit hth e FAA' s sanctio n guidance) .

" * A Grou p I V ai r carrie r is define di n FA A Orde r 2150.3 B a

s a n ai r carrie r o r commercia

l operato r operaiing unde

r par t 135 wit hn o mor e tha n 5 pilots an

dn o mor e tha n 5 aircraft . FA

A Orde r 2150.3 B a t B 3 . " Th e Complain

t wa s amende do n Decembe

r 10 , 201 0 ( o delet e stale allegation s an

da n appropriat

e adjustmen t t o th e penalt y anioun t wa s mad e a t tha t tim e bringin g i t dow n t o th e curren t $4,400 civi

l penalty .

### Responden t ha s raise dth e issu e o f

it s inabilit y t o pa y th e sanctio n ye t ha s no t provide dinfomiatio n sufficien t for Complainan t

t o mak e adetermination . Complainan t requeste dtha t

Responden t

provid e th e mos t

recen t tlire e year s o f

federa l ta x return s includin g schedules . Responden t ha s onl y provide dincomplet e federa l an dstat e ta x returns . (Exhibi t

L) . A n assertio n o f

inabilit y t o pa y i s a n affirmativ e defens e an dth e burde n i s o n Responden t t o prov e tha t

defense . In th e Matte r

o f America n Ai r

Network , Inc. . FA A Orde r

No . 2006-5 , a

t fn . 1 9 (Feb . 10 , 2006) . Responden t ha s faile dt o provid e th e federa l ta x return s requeste db y Complainan t in orde r fo r Complainan t

t o asses s Respondent' s assertio n o f inabilit y t o pay.' ^ A s such . Complainan t doe s no t

hav e sufficien t material s fro mResponden t t o fairl y mak e adeterminatio n tha t Responden t

i s unabl e t o pa y th e propose dcivi l penalty.' ^

' • Responden

t provide dth e followin g documents : (1 ) 200

7 P A Corporat

e Ta x Report ; (2 ) 200

7 P A Schedul e L; (3 ) 200

7 Federa l Schedul e C - Profi

t o f Los s Fro mBusiness ; (4 ) 200 8 P

A Corporat

e Ta x Report ; (5 ) 200 8 P

A Schedul e L; (6 ) 2009 P

A Corporat

e Ta x Report ; (7 ) 2009 Schedul

e C- 2 P A Dividen d Deductio n Schedule : (8 ) 2009 P

A Schedul e L; (9 ) 200

9 P A Schedul e C-5 Schedul

e o f Taxes ; (10) 200

9 Federa l Schedul e C - Profi

t o r Los s Fro mBusines s '• ' T o th e exten t th e AL J finds tha t Ih e issu e o f sanctio n is stil l i n controversy , th

e Complainan

t respectfull

y requests tha

t an y hearin g i n thi s matte

r b e limite dt o th e issu e o f th e appropriatenes s o

f th e sanction . 

### 1 7

### V . CONCLUSIO N

Ther e are no genuin e issue s o f material fac

t tha t remai ni ndisput e i

nthi s case . Complainant , therefore , i s entitle dtojudgmen t a s amatter

o f law andrespectfially request s tha

t thi s Motio n fo

r Decisio ni s granted . Respectfull y submitted , Peter Lynch Assistan t Chie f Counse l fo r Enforcement

Charle s Raley , Attorne y Enforcemen t

Division , AGC-30 0 Offic e o f th e Chie f Counsel ' Federal Aviatio n Administratio n 80 0 Independenc e Avenue , S.W . Washington , D C 2059 1 Phone : (202)267-335 7 Facsimile : (202)267-510 6 Email : charles.raley@faa.go v Dated : Novembe r

15,201 1

### Certificat e of Servic e 1 hereb y certif

y tha t on thi s dat e I hav e place di nth e U.S . mail , postag e prepaid , certifie dreturn-receip t

requested , acop y o f

Complainant' s Motio nfo r Decisio nIn(he Maile r o f M iS i RHelicopier . Docket

No . CPlOSOOOl 10 , FA

A Cas e no. 2009SO950434 , addresse d to : 

### Dr . Michae l B . Seli g

Presiden t M & RHelicopters , LL C 204 5 Westgate Dr. , Suite 20 5 Bethlehem , P

A 1801 7 I naddition , I hereb y certif y tha t onthi s date I hav e sent

by th e U.S . mail , postag e prepaid , certifie dreturn-receip t requested , on e cop y o f

th e foregoin g documen t

to : The Honorabl e RichardC Goodwi n Administrativ e La

w Judg e U.S . Departmen t

o f Transportatio n 1200 Ne w Jerse y Avenue , S.E . Washington . D C 2059 0 Facsimile : 202-366-753 6 I naddition , I hereb y certif y tha t onthi s date I hav e sent

b y th e U.S . mail , postag e prepaid , certifie dreturn-receip t requested , th e original an don e cop y o f th e foregoin g documen t to : Federal Aviatio n Administratio n 80 0 Independenc e Avenue , S.W . Washington , D.C . 2059 1 Attn : Hearin g Docke t

Clerk , AGC-43 0 Wilbur Wrigh t Buildin g - Suite 2W100 0

Dated : Novembe r

15 , 201 1 1 9

### Exhi b

E.xhi b Exhi b Exhi b Exhi b Exhi b Exhi b Exhi b Exhi b Exhi b Exhi b Exhi b TABL EO FEXHIBIT S l A - OPSPEC S - Issuanc e andApplicability L B - OPSPEC S - Antidru g andAlcoho l Misus e Preventio nProgra m L C - Letter

o f Investigatio n t f ) - Maintenanc e Record s fo r Aircraf t N98C M L E- OPSPEC S - Aircraf t Listin g t F- Rando mPoo l Roster s t_( j - Statemen t

o f Dr . M . B . Seli g Jul y 23 , 200 9 an dInspector' s Statemen t H i - Letter

fro mDr . Seli g date dAugus t 29 , 200 9 l i - Fina l Notic e o f

Propose dCivi l Penalt

y date dOctobe r

21,201 0 i i - Reques t

fo r Hearin g date dOctober

27 , 201 0 t_K , - FA A Order 2150.3 B - Appendi x B - Tabl e o f Sanction s (applicabl e pages ) t_L - Respondent' s Submitte dTa x Return s

### EXHIBI T A [Se e Attached ]U.S . De'partmen l o f TransportaUo n Federal Avralia

nOperation s Specification s Administratio n AOtJl . Issuanc e an dAnplicablllt y H Q Control : 05/09/0 3 H Q Revision : 02 c a . Thes e operation s specification s ar e issue dt o M AN D RHELICOPTER S LLC , ^vhos e principa l bas e o f opemtio ni s locnie dat : Primar y Busines s Address : Mailin g Address : 204 5 Wesleat c Driv e 204 5 Westgat e Driv e Bt^dcheni , P A 1801 7 Bcthlehctii . P A 1810 7 Th e holde r

o f tlies e operation s specification s i s th e bolde r o f Ai r Carrie r Certificat e Numbe r MR2Afl20 K

an dshi H hereafte r

b e referre dt o a s th e certificat e holder . Th e certificat e holde r i s audiorize dt o conducl ; O n Deman doperation s i n Commo n carriag e porsuanll o 119.25(b)-O n andprovided , a t all times , th e (135 ) Titl e 1 4 Cod e o f DemandHELcertificate holder ha s opproprial e Vcdcni ^ Regulalioji s written economi c authority issuedl) y (CFR)Sectio n • th e Dcpartmento f Transporlntion . Th e certificat e holde r

shal l conduc t

thes e icind s o f

operation s i n accordanc e wit hth e specifi c authortiations , limitations , an dprocedure s i n thes e operation s specification s an dal l appropriat e Part s o f di e CFR . b . Thes e operation s specification s ar c effectiv e a s o f th e "Dat e Approva l i s effective " liste di n eac h. paragrap han d."ihal

t leniai o in effec t

a s lon g a s th e certificat e holde r continue s t o mee t

th e requirement s o f Par t 11 9 a s specifie dfo r

certification . • c . • Th e certiClcatt ; holde r i s authorize d(o ns c onl y tli e busines s nam e whic happca n a n tliecertificat s t o conduc l th e operation s describe di n subparagrap hQ . • . Th e certificat e holde r

i s authorize dt o conduc l flight s unde r 1 4 CFT ^ Par t 9 1 fo r crc\vniembe r

training , maintenanc e tests , ferrying , re-positioning , an dth e carriag e o f compan y official s usin g th e applicabl e authorization s i n tJics c operation s specifications, ' withou t obtainin g aLette r

o f Autho r izat i on , provide d th e flight s ar e no t

coiiducte dfb r

compensatio n o r

liir t an dn o chargco f

an y kin di s mad s fo r

lli c conduc t o f th e Hights. ,

PrintDale : 2/4/200 4 AOOI- l CertificatcNo. : MR3A020 K M AN D RHELICOPTER S LL CU.S . Departmen t o f Transportatio n Federa l Aviatio n Operation s Specifications ' Admlnlsl/alio n I . fssuedb

y tlie Federal A\'i3rio n Administration . ilion s Sjiecificarion s ar

e approve db y directio no f the Administrator . Principa l Operation s Inspecto r

EA0 5 3 . Dul e Approval i s effective : 2/4/04 AmendinentNumber ; 3 •1 . [ hereb y accep t

andreceiv e the Operation s Specification s in thi s parafiraph . 

# V^1^.^^ ^ Selig . Michae l B . Agent for. Servic e Dare : 2/4/04

Print Date ; 2/4/200 4 AOOl- 2 Certificate No. ; MR3A020t C M AN D RHELICOPTER S LLC

### EXHIBIT S [Se e Attached ]U.S . Departmen t o f Transportatio n Fodtira l Aviatio n Administratio n • Operation s Specification s A449 . Antidru g an dAlcoho l Misus e Preventio n Proerfl m

b . H Q Control : H Q Revision : 01/22/0 4

00 0 ITi e certificat e holde r

wh o operate s unde r

Titl e 1 4 Cod e o f

Federa l Regulation s (CFR ) Par t 13 5 certifie s tha t

i t uil l compl y wit hth e requirement s o f 1 4 CF RPar t

12 1 Appendice s I an dJ an d 4 9 CFR . par t

4 0 for it s Antidru g an dAlcoho l Misus e Preventio n Program . Antidru g an dAlcoho l Misus e Preventio n Progra mrecord s ar e maintaine dan davailabl e fo r inspectio n b y th e FAA' s Dru g Abatemen t Complianc e an dlEnforcemen t Inspector s a t

th e locatio n liste di n Tabl e 1 below : Tabl e 1 Address : Address : City : State : Zi p code : Locatio n o f Antidru g iin dAlcoho l Misus e Preventio nProgra mRecords : 204 5 Westfiale Driv e Bethlehem P A 1801 7 Telephon e Namber : (610)769-700 0

c . Limitation s an dProvisions . (1 ) Antidru g an dAlcoho l Misus e Preventio n Progra minspection s an denforcemen t activit y wil l b e conducte dexclusivel y by'th e Dru g Abatemen t Division . Al l question s regardin g thi s progra m shoul db e dn"ecte dt o th e Dru g Abatemen t Division . (2 ) Th e certificat e holde r niu-st implemen t

it s Antidru g an dAlcoho l Misus e Preventio n Program s full y i n accordanc e wit h1 4 CF RPar t 121 , Appendice s I an dJ , an d4 9 CF RPar t 4 0 (3 ) Th e certificat e holde r i s responsibl e fo r

ensurin g tha t

it s contractor s wh o perfor msafety-sensitiv e wor t fo r th e certificat e holde r

ar e subjec t

t o Antidru g an dAlcoho l Misus e Preventio n ProgrHins . (4 ) Th e certificat e holde r i s responsibl e fo r

updatin g thi s operation s specificatio n whe nan y change s occu r inth e following : ' • ' '• ' ' • • • _. . ,.. , . . .

^ (a ) Locatio no r

phon e numbe r

wher e th e Antidru g an dAlcoho l Misus e Preyentio hRecord s ar e kep t (a s liste din Tabl e 1 above) . - (b ) I f th e certificat e holder' s numbero f safcryr^ensiriv e employee s goe s t o 5 0 an dabove , o r fall s belo w 5 0 safety-sensitiv e etnployccs . '•'•' * _. . . ' V.." ' (5 ) Th e certificat e holde r wit h5 0 o r

mor e employee s performin g asafety-sensitiv e fimctio n o n Januar y 1 o f

th e calenda r

yea r mus t submi t a n mmua l repor t

t o th e Dru g Abatemen t Divisio n o f

th e FAA - Th e certificat e holde r wit hfewe r

tha n 5 0 employee s performin g asafety-sensitiv e fimction o n Januar y 1 o f

an y calenda r

yea r mus t submi t a n annua l repor t

upo n reques t

o f th e Admirustrator , a s specifie di nth e regulations. ' Th e certificat e holde r

ha s fewer

tha n 5 0 safety-sensitiv e employees .

Prin t Date : S/15/200 5 A449- t • M AN D RHELICOPTER S LL C CertificatcNo. ; MR3AO20K : 

# FO R OFFICIA LUS

E ONL Y Publi cQvailabiiii yt o b e determjne d unde r5 USC 55 2U.S . Departmon t o f Transportatio n Federa l Aviation OperaiioD s Specification s Administratio n 1 . Issue db y th e Federa l Aviatio n Administratiod . 2 . Thes e Operation s Specification s ar e approve db y directio n o f th e Administrator . ALOTTA , FRANK : , Principa l Operation s Inspecto r EA0 5 3 . Dat e Approva l i s effective : 2/4/0 4 Ainendmen t Number : 0 4 . J hereb y accep t

an dreceiv e th e Operation s Specification s i n thi s paragraph . Selig . Michae l B : Agen t fo r Servic e Dale : 2/4/0 4

Prin t Date : 8/15/200 5 A449- 2 Certificat e No. : MR3A020 K

. M AN D RHEUCOPTER S LL C 

# FOROFFICIA LUS EONL Y Publi c availabil'it y l o b edetetmine dunde i 5 US C 55 2

### EXHIBI T C [Se e Attached ]

# < i U.S . Departmen t o f Transportatio n 

### Federa l Aviatio n Administratio n 170 1 Columbi a Avenu e Colleg e Park , G A3033 7 Augus t 14 , 200 9 Certifie d Mai l - Retur n Receip t Requeste d Fil e Number : 2009SO95043 4 Dr . Michae l B . Seli g Presiden t M an d R Helicopter s LL C 204 5 Westgat e Driv e Bethlehem , P A1801 7 Dea rDr . Selig : O n Jul y2 1 an d 23 , 2009 , w e inspecte d M an d R Helicopter s LLC' s dru g an d alcoho l testin g program s t o determin e complianc e wit h 4 9 CF R par t 4 0 an d 1 4 CF R par t 12 0 (formerl y1 4 CF R par t 121 , appendice s I an d J) . A s a resul t ofthi s inspection , th e followin g apparen t violation s wer e discovered : 1 . M an d R Helicopter s LL C di d no t determin e tha t Eugen e Mcintos h an d Edwar d Bake r(contractors ) wer e covere d unde ra FAA-mandate d dru g testin g progra m an d a n alcoho l misus e preventio n progra m prio rt o usin g thei rservices . 2 . M an d R Helicopter s LL C di d no t conduc t pre-employmen t dru g test s an d receiv e verifie d negativ e tes t result s prio rt o hirin g Eugen e Mcintos h an d Edwar d Bake rt o perfor m safety-sensitiv e functions . Thi s lette ri s t o infor m yo u tha t thes e matter s ar e unde rinvestigatio n b yth e FAA . Yo u ma ydiscus s thes e matter s wit h m e o rsubmi t a writte n statement , o rboth , withi n 1 0 day s o f receivin g thi s letter . Pleas e contac t m e a t (404 ) 305-617 5 i f yo u hav e question s abou t thes e matters . Awritte n statemen t shoul d includ e al l pertinen t fact s an d mitigatin g circumstance s tha t yo u believ e ma yhav e a bearin g o n thes e matters . Sen d you rwritte n statemen t to : Attention : Latony a Williams , AAM-86 2 Federa l Aviatio n Administratio n Offic e o f Aerospac e Medicin e Dru g Abatemen t Divisio n 170 1 Columbi a Avenu e Colleg e Park , G A3033 7 CONCURPENCE S



### http://www.faa.gov/about/offlce org/headquarter s offices/avs/offlces/aam/drug_alcohol/ 

# FOR OFRCiA LliS E ONL

Y" Publi cGvaiiGbilil yt o b e deisrmine d unde r5 US C 55 2 ^OUTIN G SYMBO L AAM-86 2 NITIALSJSI G LWiNiam s SAT E 08714/200 9 ROUTIN G EVMBO l

^OUTIN G SVMBO L INITIALUSI C

ROUTIN G SYMBO L NrTIALS/Si G

ROUTIN G SVMBO L

^OUTIK G SYMBO L NI71A1.5/S» G

ROUlIN C JVWDO L

ROUTIN G SYMBO L

### I f w e d o no t hea rfro m yo u withi n th e specifie d time , ou rreport wil l b e processe d

withou t th e benefi t o f you rstatement . Sincerely , Latony a Williams , Inspecto r Easter n Complianc e an d Enforcemen t Cente r Dru g Abatemen t Divisio n Offic e o f Aerospac e Medicin e

U.S . Departmen t o f Transportatio n f Q R OrHCiA L Ub ^ UM l Federa l Aviatio n Adminislratio n 

# Publi cavailabi'il Yt o b e deieiniins d unde r5 US C 55 2SENDER : QOMPLET E THI S SECTIO N CompJete"item s 1 , 2 , an d 3 . Als o compJet e ite m 4 i f Restricte d Deliver yi s desired . Prin t you rnam e an d addres s o n th e revers e s o (ha t w e ca n retur n th e cart * t o you . Attac h thi s car d t o th e bac Ko f th e mailpiece , o ro n th e fron t i f spac e permits . 1 . Anicf e Addresse d to ; Dr . Michae l B . Selt g 

### Presiden t M an d R Helicopter s LL C 

### 204 5 Westgat e Drive Bethlehem , PA1801 7 A . Siflf i



## N • Agen t • Addresse e B . flkceivwl'by (PrintedNaw^.- - I f VES . ente rdel i jVa'^Sres s betow :

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g 2 . Articl e Numbe r (Tran s fo rfro m servic e iabal ) 7DQ 7 m=1 D DDD 5 375 4 T55 M P S For m 3811 , Februar y200 4 Domesti cRetu m Receip t 102S95-02-M.154 0

UNITE D STATE S POSTA L SERVIC E First-CJas s Mai l Postag e & Fee s USP S Pemii t No . G-1 0 Pai d sender : eieas e prin t you rname , address , an d 2IP. 4 i n thi s bo x v ' : •! ; '''"^'"-"'^TM'io nAdminislrmio n ; , ; ;. ^:, : Mus,ryDn< g & Alcoho l Program s ~ - . -:•::' / .^- ^ ''^ ^ Columbi aAvenu e - • ' y.; . ;;::.• rv" ; Colleg e Park , G A 3033 7

:/l>ILnJh>JiihnLMiH,hMiiiJ>.!iin;:.JiiJ; J



# FOROFFlCiA LUS EONL Y Publi c avGiiabilitv

/ l o b edeteiTiTine dunde r

5 US C 55 2

### EXHIBI T D [Se e Attached ]

# ET'I HelicopterQlQiI ^ ASubsidiaryo l teilro n Ir e POS TOFFIC E BO X *e i • FOR TWORTH , TEXA S 7610 1 

## HtLICOPTE R LO G ntGlSTFlATiO NNO //9r;."> W MFGR S SERIA L ^'a^ & ' . 2 5 HR . INSP . DU E 

### 10 0 HR . INSP . DUE DAT E TAKEOF F HR . MIH . LAN D

HR . MIN . FLIGH TTIM E

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### H

ELICOPTE R LO G REPAIRS . ADJUSTMENTS . PART S REPLACED . REMARKS . SIGNATUR E & LICENS E NO , 

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### M<^<K^He[icopers^[kntO'wn(PJ i 1810 9 3/06/200 8 N98C M Hobbs : 1547. 4 ACTT- . 1547. 4 ACTC:217 3 1 ) Replace dMai nshi p battery wit hne w RG206 . Remove dS/ N 4005758 8 lif

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C D \ C O 

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### 0^€L<K^HeCtcoptersJlOentoum<P A 1S10 9 1.) Torqu e checke dC/

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plat e an dapplie danti - saboteu r cream . \

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# '/^/^f^yWj

& RHelicopters Eugen e Mcintosh A&P# : 322030 8

7-24-200 8 N98C M ACTT : 1553. 0 Hr s Cycles:218 3 Mai n Rotortrac k an d balanc e ctiecke d lAWChadwic k Helmut h chec k lis t # 430 0 an d Bel l 20 6 Maintenanc e Manua l Chapte r65 . Trac k an d Balanc e accomplishe d wit h Vibre x. 200 0 uni t SN : 2575 . Latera l balanc e 0.0 8 IPS , Vertica l balanc e 0.1 5 Mai n Rotortrac k checke d a t 60,8 0 an d 10 0 KIAS . Al l measurement s foun d t o b e \Yittii n lijDJjs , n o adjuslmentsjgquired . Nothin g Follow s 

## EVWAR V L . BAKE R A S P1585^520 6 

# V i 786V60A1 0

### EXHIBI T E [Se e Attached ]U.S . Oepartrfien t o f Transportatio n Federa l Aviado n Administratio n Operation s Specification s D085 . Aircraf

t I.istJD g H Q Control : 02/06/9 8 H Q Revision : 02 a a . Th e certificat

e holde r i s authorize dt

o conduc t operation s unde

r 1 4 CFRPar

t 13 5 using th e aircraf

t identifie do

n thi s operation s specification . Registratio n No . Seria J No . N9gC M 1 405 6 Aircraf t M/M/ S BELL-206- B

1 . Issue dby the Federa

l Aviatio nAdministration . 2. - Thes e Operation s Specification s arc approve db y directio nof th e Administrator . Hcnningcr , Gerald Principa l Maintenanc e Inspecto r EA0 5 3 . Pat e Approva

l i s effective : 12/20/0

4 Amendmen t Number : 2 4 . 1 hereb y accep t

audreceiv e the Operation s Specification s i nthi s paragraph . Sdig , Michael B . . Agen t fo r Servic e Date : 12/20/04

Print Date : 8/15/200 5 D O 85- 1 M AND RHELICOPTER S LL C 

# FO R OFFfCiA LUS

E ONL Y Publi cavailabilit yf o b e determine d unde r5 US C 55 2 CertificatcNo. : MR3A020 K

### EXHIBI T F [Se e Attached ]"Domenic a Phillips " T o Latony a Williams/ASO/FAA@FA A <Dphlllips@pembrooke.com > 07/21/200 9 03:4 5 P M ^^ ^ Subjec t M & R Helicopter s «MRH00 1 Random_Eligibility_Report[2].pdf » Suice%e£y. f 

# Domenic a Phillip s

DOMENIC APHILLIP S MAD E APemhrook e Compan y CUSTOMIZE D EMPLOYMEN TSCREENIN G SOLUTION S 6 6 COMMAC KRD . ST E 10 0 COMMACK , N Y1172 5 PHN : 631-462-073 5 OFFIC E FAX : 631-462-097 8 DIREC TE-FAX : 804-545-328 7 E-mail : dphil[ips(a)pembrooke.co m Website : www.pembrooke.co m MRHCC- l ?,Endon_dQb'.y_F-eDon[2\.Q-i i



# FO R OFFICIA LUS E ONL Y Publi cavQilabilii yt o b e determine d unde r5 US C 55 2

## .xando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location : M & R HELICOPTER S - MRHOO I

Mode : FA A emprh o J.;i;i-^''^^}.|^3- l XXX-XX-171 1 naif^''^-^^}v^'^^'•'.^'"jf f ,;'••, ' ' ^ : • •. ' ; SELIG , MICHAE L . , Jo b cod e 1 '.'• ' , • T'Pu " yea r

200 7 .•:-"h"puH'perio d

1

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Mode : FAA ?'T!Pln°C"'^'>S^i ^ XXX-XX-171 1 na1fTie^A-yU,:.",^.3i^' t ^-I'V' ^ > • .''.'L i SELIG , r^lCHAE L ' Jo b cod e 1 . ' ^. ' pull'yea r

200 7 '^.'p'ulllperio d

2 Location : M & R HELICOPTER S - MRHOO I

Mode : F/\

A cmp l n o " '•;7'' V -v.* p xxx-xx-i7 n nam e ,-r„-.~ i ' \ ' ~ -.' ' > • • SELIG . IVIICHAE L . .Job'cbci e 1 , " " , . pullyea r

200 7 /.'pul l perio d

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Mode : FA A

XXX-XX-171 1 name!i^:-^j*;' ' •'•^*^ j , .'"ij' •, ' '_, .^ ' ,' , SELIG , fvllCHAE L • Ijbb'cbd e 1 c-v!r:':k . pk'l'X??'

^ 200 7 V pul l perio d

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Mode : F/\

A emp|no_ v' : J.^.T'.- f .:.i* ^ XXX-XX-171 1 'na'me'i,'*'...:. . • • • " ; • " ' •'\l'^' ' SELIG , MICHAE L Job'cbci e 1 ; • pul l yea r

200 7 [ , pulllperio d

5 Location : M & R HELICOPTER S - MRHOO I

Mode ; FA A emp l hp'-:r.^?^,;:<^^^:;r^ij^ " XXX-XX-171 1 'name','::",', • ;i / • '^-',',y.\'! j.' . • ''- ' SELIG , MICHAE L J o b cod e 1 : pul l yea' r

200 7 pul l perio d

6

Ru n on ; 7/21/200 9 3:43:3 1 P M Repor t Version : 1 0 

# .,, , , FOSOFFfCKUSEOM V lof 6

## .^ando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location : M & R HELICOPTER S - MRHOO I

Mode : FA A emp l n o .-'>;• . ' : | - xxx-xx-i7 n nam e , ' .'" . _• ~'^- . - j SELIG , MICHAE L jo b cod e 1 • , pullyea r

200 7 I'pull'p'enq d

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200 7 . ' ptillF'perio d

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Mode : FAA emp l n o •

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Mode : FAA emp l ho - ' . " ' • •

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200 7 pull'perio d

1 2

Ru n on : 7/21/200 9 3:43:3 1 P M Repor t Version : t. O 

# FO R OFFICIA LUS E ONL Y Publi cavQilQbilifyt o b e determine d unde r5 US C 55 2 2 o f 6

## ixando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location : M & R HELICOPTER S - MRHOO I

Mode : FA A emplin o ^

' ., . XXX-XX-171 1 name i '-','.' ' . ' \ ' ''! ' ' - . . " ; SELIG , MICHAE L 'jo b cod e 1 " "

_, . pul l yea r

200 8 'p'uH'perio' d

1

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pullyea r 200 8 pul l perio d

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200 8 ' ' pul l perio d

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1 "^"vT'I " ^'iJI ' yea r

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• • pul l yea r 200 8 :'pullperlo d

6

Ru n on : 7/21/200 9 3:43:3 1 P M Repor t Version : 1 0 

# FO R OFFICIALUS E ONL Y Publi cavoilobiii^/

l o b s deiermine d unde r5 US

C 55 2 3 o f 6

## .xando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location : M & R HELICOPTER S - MRHOO I

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200 8 '.i.puirperio d

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Mode ; FA A emplino; , .^''^' ^

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200 8 '. . pul l peflb'c l

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Mode : FA A emp l n o . ' • ' "! ' • -, ; XXX-XX-171 1 fiarri'e-,^ ' - - ^ " ^ '/ ' * SELIG , MICHAE L Job ' cod e 1 -'pullyea r

200 8 ' . pulllperio d

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### 'f?!s.i L >./:.."i'^i:. l :.- . i . :•;_.; ; SELIG , MICHAE L ' Jo b cod e 1 l&7-M:/.r.^i'y?3 ^

200 8 jj.-^tJllpeno d

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Mode : FA A empInO' . " ' ' " ^Tilname; - '^ . ' • * - • - .••,- . XXX-XX-171 1 SELIG , MICHAE L . Jo b cod e 1 'p'ul l yea r

200 8 ' pull'perib d

1 1 Location : M & R HELICOPTER S - MRHOO I

Mode : FA A erhprno.^', " ; ' '<?•' ' XXX-XX-171 1 narfe ' •'.•'" • - '^.P ' . ; .* * SELIG , MICHAE L . Jo b cod e 1 ' pullyea r

200 8 ^ pul l perib d

1 2

Ru n on - 7/21/200 9 3:43:3 1 P M Repor t Version : 1. 0 

# FOROFFiCIA LUS EONL Y Publi c availab!!i^ /

l o b edeteircine dunde i5 US C 55 2 4 o f 6

## .xando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location- . M & R HELICOPTER S . - MRHOO I

Mode : FA A eniplTio ' '•' " ; ' , ' ,- • XXX-XX-171 1 Kame-' . •••.'"''' . ''.•.'^•\-^ ' , • .'' 1 SELIG , MICHAE L ; Jo b cod e 1 J ' ; I'-'piillyea f

200 9 ^^:•pu|liperi6 d

1

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Mode : FA A emplinb i '.,•'.-. ' l"-''J"^i' . XXX-XX-171 1 nanie;^ - ". ' ".'' " :';'f' ' "•".,^ . ••• ' .- . ;•

• -.'.' V SELIG , MICHAE L 4;::jpfjcb'd e 1 [-- • j;pi^"yfi^' ^

200 9 ^ pull'pe'rioc f

2

Location : M & R HELICOPTER S - MRHOO I

Mode : FA A emplh b XXX-XX-171 1 iianie) ^ - ; ' . :- . :

• •"'. ; , SELIG . MICHAE L 'jo b cod e 1 '\.' " 'plillyca r

200 9 jt-.piillpeflo d

3

Location : M & R HELICOPTER S - MRHOO I

Mode : FA A empl'no.'', ' -.'-

^ y"•.•" • •;, ' XXX-XX-171 1 na'rrie..'.";.'-..•''.'••' . '' : "-'•.•' : •'•• ' ^[•'"• . SELIG . MICHAE L job ' c"od e 1 ; ! ' , ^ " PJJ'J'y^^ r

200 9 '•'piil l perib d

4 Location : M & R HELICOPTER S . - MRH00 1

Mode ; FAA emp l hb . XXX-XX-171 1 name " , i . ' •' . SELIG , MICHAE L jo b cod e 1 • pullyea r

200 9 ' pullperio' d

5 Location : M & R HELICOPTER S - MRHOO I

Mode : FN K enip l no ' ' • •

; .', ' ""i'-'^ . XXX-XX-171 1 'name ' '"'•'*."• • ' '- : • . • • .", • •" ' SELIG , MICHAE L jo b cod e 1 - pul l ye'a r

200 9 „ pulTperio d

6

Ru n o n 7/21/200 9 3 4.1-3 1 P M Repor t Version : 1 0 

# FOR OFFICIA LUS E ONL Y Publi cayaiiQbllir/

l o b e dsiermlnec l unde r5 US

C 55 2 5 o f 6

## .xando m Eligibilit yRepor t Customer : M & R HELICOPTER S - 2491 3 Dat e Range : 01/01/200 7 - 07/21/200 9 Location : M & R HELICOPTER S - MRHOO I

Mode : FA A emp l no. . •• ' •/77J' * ^ •'''•j i XXX-XX-171 1 i]-?.'I'^j:i\/..';':^';(iv^.':-if'r - ..'V»:l._". j SELIG , MICHAE L ; ' job'cb'd e 1 1 ', ' • pLiUVea V

200 9 ^'pul l perio d

7

Ru n on : 7/21/200 9 3:43:3 1 P M Repor t Version : 1. 0 

# FO R OFFICIA LUS E ONL Y Publi cavQilQbiili yl o b s deierniine d unde r5 US C 55 2 6 o f 6

### EXHIBI T G [Se e Attached ]

### Jul y 23,200 9 M& RHelicopter s 204 5 Westgat e D r Suit e 20 5 Bethlehem , P a1801 7 Latony aWilliam s FA A Th e Inspecto r

o f Aimual s Mechani c wa s no t o n th e M & RHelicopter s Dru g Corsortiu m progra msinc e th e chang e i n polic y o f Februar y 2004 , becaus e it wa s no t mad e know n t o th e Directo r o f Operations . Thi s mechani c ha dbee n workin g o n M& RHelicopter s Aircraf t sinc e 2003 . Th e mechani c ha s alway s bee n o n adru g progra mthroug hothe r organizations . Th e secon dA& Pmechanic , a n experience dBel l Helicopte r traine dmechanic , onl y performe d replacemen t

o f T T strap s ever> ' tw o year s o n th e aircraft . H e als o wa s no t o n th e dru g progra m sinc e 200 4 fo r

th e sam e abov e reasons . Thi s mechani c i s als o aChie f Mediva c pilo t

fo r Fligh t Method s In c an dwa s o n thei r dru g program . Pleas e not e tha t

FA A maintenanc e inspector , Gerr> ' Henninger , wh o perform s Bi-Armua l record s inspection s neve r

notifie dM&R s Directo r o f Operation s o f

th e dru g consortiu mpolic y changes . Ther e ha s onl y bee n 3 par t 135' s flight s sinc e 200 4 whe n th e chang e i n polic y occurred . Michae l B . Selig , MD , FACC , CFI- H 

## L



# FO ROFFiOA lUS EONL Y^ Publi c ovaiiobiSit^n o b ed---''^^^ ^

### Inspecto rStatemen t Referenc e lO P 6 O n Tuesday , Jul y21 , 2009 , th e FA Ainspectio n tea m (Latony a William s an d Kimm y Poon ) requeste d Dr . Michae l Seli g t o provid e a statement , i n writing , t o explai n wh ytw o contractor s (Eugen e Mcintos h an d Edwar d Baker) wer e not include d i n hi s company' s ( M an d R Helicopters , LLC ) rando m dru g an d alcoho l testin g program . Dr . Seli g state d tha t h e wa s preoccupie d wit h som e persona l matter s an d coul d not provid e th e statemen t o n Jul y21 , 2009 . However , h e woul d provid e th e statemen t o n Thursday , Jul y23 , 2009 . Therefore , th e inspectio n tea m returne d o n Jul y23 , 2009 , t o obtai n th e statement . Upo n arriva l at th e company . Dr . Seli g wa s lat e fo rth e meeting . Also , ther e wa s a patien t i n th e waitin g are a expectin g t o mee t wit h Dr . Selig . Whe n Dr . Seli g finall y arrive d fo rou rmeeting , h e di d hav e th e lette rread yt o provid e t o th e inspectio n team . H e wa s also-preoccupie d wit h othe rmatters . Dr . Seli g finall ytoo k th e tim e t o draft th e lette ran d signe d i t o n Jul y23 , 2009 . However , h e di d no t identifyth e name s o f th e two . contractor s i n hi s letter , who m wer e discusse d durin g ou rinitia l meetin g o n Tuesday , Jul y21 , 2009 . Therefore , thi s statemen t i s intende d t o clarifyth e identit yo f th e "Inspecto ro f Annual s Mechanic " an d "th e secon d A& P mechanic " a s reference d i n Dr . Selig' s lette rdate d Jul y23 , 2009 . Durin g th e inspectio n o n Tuesday , Jul y21 , 2009 , th e inspectio n tea m looke d a t al l record s tha t Dr . Seli g indicate d tha t h e ha d pertainin g t o th e dru g an d alcoho l programs . Th e inspecto ro

f Annual s Mechani ci s referrin g t o Eugen e Mcintosh . Th e airfram e maintenanc e lo g record s fo raircraf t numbe rN98C M date d Februar y17 , 2008 , an d Februar y16 , 2009 , bot h identifie s Eugen e Mcintos h a s th e A& P mechani cwh o performe d annua l 10 0 hou rinspections , whic h i s consisten t wit h Dr . Selig' s statemen t o f Jul y23 , 2009 . Th e secon d A& P mechani ci s referrin g t o Edwar d Baker . Th e helicopte rmaintenanc e lo g recor d fo raircraf t numbe rN98C M date d Novembe r2 , 2007 , Identifie s Edwar d Bake r a s th e A& P mechani cwh o remove d an d installe d straps , whic h i s consisten t wit h Dr . Selig' s statemen t o f Jul y23 , 2009 . Furthermore , th e helicopte rmaintenanc e lo g recor d fo raircraf t numbe rN98C M date d Jul y24 , 2008 , identifie s Edwar d Bake ra s th e A& P mechani cwh o tracke d an d balance d th e mai n roto ra s require d fo ra Bel l Helicopter , whic h i s als o consisten t wit h Dr . Selig' s statemen t of Jul y23 , 2009 .

^i<:.<^^ ^

. Latony a Wiiriams , Inspecto r Easter n Complianc e an d Enforcemen t Cente r Dru g Abatemen t Divisio n Offic e of Aerospac e Medicin e

FO R OFFICIA L US E ONL Y Publi cavailabilit yt o b e determine d unde r5 US C 55 2

### EXHIBI T H [Se e Attached ]

### M& RHelicopter s D RHelicopter s (DRH ) 204 5 Westgat e D r Suite , 20 5 Bethlehem,'P a1801 7 ' Augus t 29 , 200 9 Latony aWilliams , AAM-86 2 FA A Offic e o f Aerospac e Medicin e 170 1 Columbi aAvenu e Colleg e Park , G

A 3033 7 Sen t b y Regula r

Mail-C S Re : Jul y 23 , 200 9 Inspectio nfil e 2009SO95043 4 Dea r M s Williams : I n respons e t o you r

lette r date dAugus t

14 , 200 9 an dou r

conversatio no n Augus t 24 , 200 9 regardin g allege dviolations , I woul dlik e t o direc t you r attentio nan dhav e yo u refe r t o m y prio r

correspondenc e date dJul y 23 , 200 9 tha t addresse s som e o f

th e initia l item s yo u mad e m e awar e o f durin g th e inspection . Ite mNumbe r

1 : state s tha t

DR H di dno t

determin e tha t

Eugen e Mcintos han d Edwar dBake r

wer e covere dunde r

a nFAA-Mandate ddru g testin g progra m prio r t o usin g thei r

services . Thi s assumptio n i s i n error ; Eugen e Mcintos hwa s continuousl y engage di n a dru g progra mwit hScot t Richard s Aviatio ni nhi s capacit y a s afull-tim e lA fo r apar t 13 5 ai r charter , managin g 6 multi-engin e turbin e aircraf t prio r t o an d durin g hi s performanc e o f maintenanc e o nth e DR H aircraft . Scot t Richard s Aviatio ni s locate dacros s th e stree t fro mth e Allentow nFSDO . Also , Edwar dBake r

wa s continuousl y engage di nadru g progra mi nhi s capacit y a s afull-tim e Mediva c Pilo t an dA& Pmechani c wit hAi r Method s Inc , prio r t o an ddurin g hi s performanc e o f maintenanc e o nth e DR H aircraft . Ite mNumbe r

2 : Thi s i s erre dbecaus e i t wa s determine dtha t dru g testin g protocol s wer e i n orde r wit hbot hmechanic s vi athei r full-tim e employer s 

# FO R OFFlCiA LUS E ONI Y iPiii : Qyciicbiiifyt o b s deisffnins d uncfe r5\}X55 2

### datin g bac k befor e 2004 . Pleas e not e tha t

th e DR H aircraf t

i s locate dacros s th e stree t fro mth e Allentow nFSDO , a t

Lehig hValle y Internationa l Airport . FAA Maintenanc e Inspector , Gerr y Henninger , wh o perform s bi-annua l record s inspections , neve r notifie dDRH s Directo r o f Operations , D r

Seli g o f th e dru g consortiu mpolic y changes . Perhap s durin g hi s las t 5 year s o f

inspectin g DR H aircraft , M r Henninge r

wa s no t

mad e awar e o f

polic y change s eithe r b y th e FAA . B y lac k o f deficiencie s throug hrepetitiv e inspection s b y FA A officers , i nthi s regard , ove r thi s timeframe , validate s tha t regulation s wer e followed , tha t DR H wa s i n complianc e an dfurthe r indicate s tha t

th e FA A ha s contribute dt o th e ongoin g allege dvioladons . DR H i s investigatin g th e 2 possibilitie s discusse dwit hyou . I hav e call s int o FAA officers ' Jeff

Stook y an dStev e Hech e fo r furthe r option s a s t o ho w t o becom e complian t

wit hth e newl y disclose dreguladon s withou t an y additiona l inconvenienc e t o th e mechanic s (doubl e testin g programs) , whil e containin g costs . I a mhopefu l tha t

w e ca n wor k

togethe r

an dcom e t o areasonabl e resoludo n an dhav e thi s violatio n dismissed , thereb y satisfactoril y closin g thi s matter . Than k yo u fo r you r consideration . Sincerely , Michae l B . Selig , MD , FACC , CFI- H



# FOROFRClALDSEONl

Y Publi c ovaliabilii vl o b ede^eimine dunde t 5 tlS C 55 i

### CERTIFICAT EO FSERVIC E

I hereb y certify tha t

I hav e serve datru e an dcorrec t cop y o f th e forgoin g document(s ) upo n th e followin g person(s ) b y regular , firs t clas s mail , postag e prepaid , addresse dt o th e following : Latony aV/illiams , J^J^M-S6 2 FA A Offic e o f Aerospac e Medicin e 170 1 Columbi aAvenu e Colleg e Park , G A 3033 7 B y Michae l Selig , MD , FACC . 281 6 Orefiel dR d Ailentown^P3.„1810 4 Date d % ^ ^ 

# ' 3 \ v(S >

FO

ROFFICIA LUS EQ W P i ^ ovGiiabilit

v t o mdstsfmins dundS f

5 US C 55 2

### EXHIBI T I [Se e Attached ]

# o

• 'J-^ - Departmen t Q^^ ^ ^ f ,^ g Q^J^^

Counse l 80 0 Independenc e Ave. , SW . o f Transportatio n Washington , D C 2059 1 Federa l Aviatio n Administratio n 

### CERTIFIE D MAI L- RETUR N RECEIP T REQUESTE D an dREGULA RU.S . MAI L Octobe r 21,201 0 Dr . Michae l B . Seli g Presiden t M&RHelicopters , LL

C 204 5 Westgat e Dr . Suite 20 5 Bethlehem , P

A 1801 7 RJE: M& RHelicopters . Cas e No : 2009SO95043 4

FINA LNOTIC EO FPROPOSE D CIVI LPENALT Y On Jul y 23 , 2010 , M& RHelicopters , LL C (M& RHelicopters ) wa s advise dthroug haNotic e o f Propose dCivi l Penalty tha t th e Federal Aviatio nAdministratio n(FAA ) propose dt o asses s a civi l penalty i

n th e amount

o f $5,400 . Afte

r considerin g al l o f

the informatio npresentl y part o f thi s proceeding , includin g informatio n presente dat a ninforma l conference , i

t appear s that ; 1 . M& RHelicopters , LL C (M& RHelicopters ) i s now , an da t all time s mentione d i n this documen t

was , th e holder

o f Ai r Carrie r Certificate No . MR3A020K , issue dunder 1 4 C.F.R . par

t 11 9 andauthorize dt o conduc t operation s under

1 4 C.F.R . par

t 13 5 o f th e Federal Aviatio n Regulations . 2 . At

all time s mentione di

nthis document , M& RHelicopters ' operation s specification s require di

t to comply wit

h1 4 C.F.R . par

t 121 , Appendice s I andJ an d 4 9 C.F.R . Par

t 4 0 fo r it s antidru g andalcoho l misus e preventio nprogram . 3 . At

all time s mentione di

n this document , 1 4 C.F.R . § § 135.251(a) and135.255(a) require dthat

M& RHelicopter s tes t

eac hemploye e who perform s asafety-sensitiv e functio n liste di n 1 4 C.F.R . par

t 121 , Appendi x J an dJ i n accordanc e wit hthos e appendices . . 4 . Unde r

1 4 C.F.R . par

t 121 , Appendi x I , § III , a nemploye e who perform s aircraf t maintenanc e o r

preventiv e maintenanc e duties , directl y o r b y contrac t

fo r M & RHelicopters , i s performin g asafety-sensitiv e function an dmus t b e subjec t

l o dru g testin g under

a nantidru g programimplemente di n accordanc e wit hthat appendix . 5 . Unde r

1 4 C.F.R . par

t 121 , Appendi x J , §11.A

, a n employe e who perform s aircraf t maintenanc e o r

preventiv e maintenanc e duties , directl y o r b y contrac t

fo r M & RHelicopters , i s

### perfonnin g asafety-sensitiv e function an dmus t b e subjec t

to alcoho l testin g under

a nalcoho l misus e preventio n program(AMPP ) implemente di naccordanc e wit

htha t appendix . 6 . A t all time s mentione di

nthis document , 1 4 C.F.R . par t 121 , Appendi x I , §V.B , require deac hsafety-sensitiv e employe e to b e subjecte dto DOT-require drando mdru g testin g i n accordanc e wit htha

t Appendix . 7 . A t all time s mentione di

nthis document , 1 4 C.F.R . par t 121 , Appendi x J , §ni.C. , require deac hsafety-sensitiv e employe e t o b e subjecte dto DOT-require drando malcoho l misus e testin g i n accordanc e wit

hthat Appendix . 8 . O n or

about Novembe r

2 , 2007 , Novembe r

18 , 2007 , an dJul y 24 , 2008 , Mr . Edwar dBaker

II I performe dsafety-sensitiv e function s fo r M & RHelicopters . 9 . Mr . Baker

wa s not include di

nM & RHelicopter' s rando mpoo l fo r DOT require ddru g an dalcoho l testin g a t th e tim e o f

th e performanc e referenc e i nparagrap h8 . 10 . Mr . Baker

di dno t hav e an dwa s no t include di

na nFAA-mandate dantidru g programan dAMP Pa

t th e tim e he performe dsafety-sensitiv e fiinction s fo r M & RHelicopters , a s se t fort hi n paragrap h8 . B y reaso no f

th e foregoing , M& RHelicopter s violate dth e followin g FAA regulations : (a) 1 4 C.F.R . § 135.251(a) , i n tha t i t faile dt o tes t

eac hemploye e wh o performe dasafety sensitiv e functio n liste din 1 4 C.F.R . par t 121 , Appendi x I i

naccordanc e wit

hSectio nV.A. I an d Sectio n V.B. 5 o f

tha t appendix . (b ) 1 4 C.F.R . § 135.255(b) , i n tha t it faile dt o tes t

eac hemploye e who performe da safety-sensitiv e function liste din 1 4 C.F.R . part 121 , Appendi x J i

naccordanc e wit

hth e provision s o f

Sectio n III.C. 5 o f

tha t appendix . Pursuan t t o 4 9 U.S.C . § 4630 1 (a)(5)(A) , M& RHelicopter s i s subjec t t o acivi l penalty no t

t o excee d$11,00 0 fo

r eac hviolatio n o f

th e Federa l Aviatio nRegulations . Afte r reviewin g all o f th e informatio n containe di n ou r investigativ e file, w e propos e t o asses s acivi l penalty i nth e amoun t o f $5,40 0 fo

r thes e violations . No t late r than 1 5 day s afte

r it receive s thi s Final Notice , M& RHelicopter s may ; (1 ) submi t th e amoun t o f th e propose dcivi l penalty , or a nagreed-upo namount , to th e FAA , i nwhic hcas e th e FA A wil l sen dM& RHelicopter s a n orde r assessin g civi l penalty an dM& RHelicopter s wil l hav e n o furthe

r right t o ahearing ; or

(2 ) mai l o r

personall y delive r

inwritin g areques t

fo r a hearing . I

f M & RHelicopter s doe s no t pay a nagreed-upo namoun t

o r submi t awritte nreques t fo r ahearing , it

mus t pa y th e propose dcivi l penalty . An y reques t

b y M & RHelicopter s fo r ahearin g mus t

b e sen t t o th e curren t

addres s o f

the Hearin g Docke t

a s follows :

### Federal Aviatio n Administratio n 60 0 Independenc e Avenue , S.W . Wilbur Wright Buildin g - Suite 2W100 0 Washington , D C 2059 1 ATTN ; Hearin g Docke t

Clerk , AGC-43 0 Moreover , acop y o f

an y reques t fo r ahearin g mus t

als o b e ser\'e don : Laur aPonto , Attorne y Enforcement

Division , AGC-30 0 Offic e o f th e Chie f Counse l 80 0 Independenc e Avenue , S.W . Washington , D C 2059 1 M & RHelicopters ' reques t fo r hearin g mus t

b e date dan dsigne di

naccordanc e wit

h 1 4 C.F.R . § 13.16 . Alternatively , M& RHelicopter s ma y pa y th e propose dcivi l penalt y by submittm g achec k

or mone y orde r

payabl e to th e Federa l Aviatio nAdministration , to ; Federal Aviatio n Administratio n Attention : Brend aS . Barnhii l Mik e Monroney Aeronautical Center 650 0 Sout hMacArthur

Blvd . General Accounting , AMZ-35 0 Oklahom aCity , O K

7316 9 If M & RHelicopter s elect s ( o submi t payment , aphotocop y o f the paymen t

instrument

shoul d als o b e sen t

by facsimil e to Laur aPonto , Attorney , Enforcement Division/AGC-30 0 a

t (202 ) 267-5106 . An y othe r communication s regardin g thi s matte r shoul db e addresse dto Laur aPonto , Enforcemen t

Division/AGC-300 , Offic e o f th e Chie f Counsel , Federal Aviatio nAdministration , 80 0 Independenc e Avenue , S.W. , Washington , D.C . 20591 , facsimil e (202 ) 267-5106 . Peter J . Lync h Assistan t Chie f Counse l fo r Enforcemen t 

## By : ^^3W^£< ^ 

# iMi: ^ Pont o I'ttomey , Enforcement

Division/AGC-30 0 Offic e o f th e Chie f Counse l Telephone : (202 ) 267-986 3 Facsimile : (202)267-510 6

### EXHIBI T J [Se e Attached ]MSG R

### Helicopter s D RHelicopter s (DRH ) 204 5 Westgat e Driv e Suit e 20 5 Bethlehem , P

A 1801 7 Octobe r 27 , 201 0 Laur aPonto , Esquir e Enforcemen t

Division/AGC-30 0 Offic e o f th e Chie f

Counse l F/V A 80 0 Independenc e Avenue , S W Washington , D C 2059 1 Sen t b y CERTIFIE D MAIL - RETUR NRECEIP T REQUESTE D Re ; Cas e No . 2009SO95043 4 Dea r M s Ponto : F*ursuan t

t o correspondenc e date dOctobe r 21 , 201 0 an dth e telephon e communicatio n o n Octobe r 1 , 201 0 requestin g ahearing , pleas e b e advise d tha t D RHelicopter s wil l agai n reiterat e it s reques t t o hav e ahearin g concernin g thi s matte r

t o mediat e th e miscarriag e o f justic e an dth e appropriatenes s o f sanction s i nthi s case . i naccordanc e t o th e standar drule s o f cour t an dstandard s o f

lega l practice , pleas e provid e afull an dcomplet e cop y o f th e tex t o f ever y regulatio n reference da s aviolation , inclusiv e o f adoptio ndates , a s 1 hav e foun dthe m difficul t t o acces s o n th e F/V

A websit e o r

severa l searc hengine s an dar e no t liste di n th e standar dFAR . Yo u hav e bee ns o ver y kin dt o provid e no w 4 copie s o f th e penalt y proceeding s regulations , bu t completel y omitte dcopie s o f th e actua l languag e reference di n th e regulation s tha t yo u clai mar e i nviolation . Than k yo u fo r providin g m e wit hsom e o f th e investigatio nreport , bu t a compiJet e repor t

i s neede da t

thi s time . Ther e wa s oi^ e pag e tha t wa s corrupted , dedacte dan dspoliated , pleas e provid e th e complet e unaltere ddocument . Th e othe r document s give nwer e no t helpfu l an dalread y i nm y records . Yo u di d no t includ e th e tex t

fo r th e referenc e fo r

th e cas e o f

Jordo nv Departmen t o f Justice . Yo u di dno t

provid e th e specifi c regulatio nan dtex t detailin g th e allowanc e o f

you r disclosur e restriction .

### Than k j'o u fo r you r kin dconsiderations . Your s sincerely , i Michae l Selig , MD , FACC , CFI- H \'

cc . Federa l Administratio n Administratio n 60 0 Independenc e Avenue , S.W . Wilbu r Wrigh t Buildin g -Suit e 2W100 0 Washington , DC . 2059 1 ATTN : Hearin g Docke t Clerk , AGC-43 0

### EXHIBI T K [Se e Attached ]

### 10/01/0 7 2150.3 8 Appendi x B Tabl e o f Sauction s All Enfurcemen t

Program s Excep t Hazardou s Material s Par i On e - Abbreviation s an dDefinition s 1 . Applicability . Thi s tabl e o f sanction s applie s t

o violation s tha

t occurre do

n or afte r October 1 , 2007 . Fo

r violation s occurrin g befor e Octobe r 1 , 2007 , FA

A enforcement

personne l appl y the sanctio n guidanc e principle s i n FA A Orde r 2150.3 A using u

p t o th e statutor

y maximumsanctio n anioun t i n effect a t the tim e o f the violation . 2 . Abbreviations . The following abbreviation s are usedi n thi s Table ; API S mean s approvedproductio n inspectio n system A/I V mean s airworthines s AW C mean s airworthines s certificat e BTS mean s Unde

r Secretar y fo r Borde r andTransportatio n Securit y l A mean s in.'ipectio

n authorizatio n . L Emean s la

w enforcement P C mean s productio n certificate STC mean s supplementa

l typ e certificate T C mean s typ e certificat

e TF Rmean s Temporar

y Flight Restrictio n TS A mean s Transportatio n Securit y Administratio n 3 . Definitions : 

### q. A continuin g violatio n arise s whe n aspecifi c violatio n occur s ove r mor e tha n one da y or over mor e tha n on e flight . I t als o ma y involv e aviolatio n tha

t i s ongoing , fo r

example , a

n ongoin g refusa

l t o provide require drecord s t o th e FA A fo r inspection . Punitiv e sanction s ar e appropriate fo

r continuin g violation s tha

t ar c no t currently ongoing . Sanctio n guidanc e fo r • thes e violation s i s se

t fort hi n paragraph s 6 an

d7 (multipl e act s o r

multipl e violations ) of chapter 7 . A combinatio n o f

punitiv e an

dremedia l sanction s i s appropriate when continuin g violation s ar e ongoing . b . Violatio n committe db y asmal l busines s concern . Section 50 3 o f Visio n 100—Centur

y o f Aviatio n Reauthorizatio n Act (CARA ) amende d4 9 U.S.C . § 4630 1 t o chang e th e civil penalty amount s the FAA ma y seek fo r violation s tha

t occu r on or afte r December

12 , 2003 ; th e la w set s differen

t limit s on th e civi l penaltie s the FA A ma y see k fo r violation s by smal l busines s concerns , as opposedt o violation s b y othe r entities . Visio n 10

0 CAR A give s smal l busines s concern th e same meanin g a s i n th e Small Busines s Ac t

(1 5 U.S.C . § 632) . Seictio n 63 2 define s smal l busines s concern a s a n enterpris e "whic hi s independentl y ownedan d operate dan dwhic

hi s no t dominant i n it s fieldo f

operation. " Th e Small Busines s Administratio n regulation s implement th e Small Busines s Ac

t anddefine busines s concern a s B- 1

### 10/01/0 7 2150.3 B

" abusines s entit

y organize dfo

r profit , wit

haplac e of

busines s locate di

n the U.S. , an

dwhich operate s primaril y within the U.S . o r whichmake s asignificant contributio n t

o th e U.S . econom y throug hpaymen

t of taxe s o r us e o f America n products , material s or

labor. " 1 3 C.F.R . § 121.105 . The SB A regulation s furthe r define smal l busines s concer n i n tables , describin g eac hkindof

entit y by its economi c activit

y o r industry , an

dlistin g the limit

fo r smal l b y annual receipt s or , mor

e commonly , number

o f employees . (Th

e siz e limit s generall y ar e establishe dunder

th e Nort hAmerica

n Industr y Classificatio n System(NAlCS). ) For th e complet e list , se e 1 3 C.F.R . § 121.20 1 o r th e SBA' s websit

e atwww.sba.gov . Thus , i f aperso n meet s th e definitio n o f

busines s concer

n andha s annua

l receipt s o

r th e numbe

r of employee s within th e applicabl e SB A limit , i t i s asmal l busines s concern , an dthe FA A wil l determin e th e civi l penalt

y usin g the applicabl e range . Limit s fo r common aviatio n entitie s follo w (i n number s o f

employees , imles s otherwis e noted) . Manufacturin g Aircraft-1,50 0 employee s Aircraf t engin e an

dpar t - 1,00 0 employee s Other aircraf t par t ari dequipment - 1,00

0 employee s Ai r transportation . Schedule dpassenger - 1,50 0 employee s Schedule dfreight- 1,50

0 employee s Nonschedule dpassenger

- 1,50 0 employee s Nonschedulc doffshor

e marine passenger

- $25. 5 millio n annua

l receipt s Nonschedule dfi-eight- 1,50 0 employee s Nonschedule doffshor

e marine freight - $25. 5 millio n annua l receipt s Other nonschedule d- $6. 5 millio n amiua l receipt s Support.activitie s - $6. 5 millio n annua l receipt s Fligh t Trainin g - $23. 5 million annua l receipt s Airpor t operation s Airpor t operator , organizedfo

r profit-$6. 5 millio n annua l receipt s Other operations , excludin g air

traffi c contro l - $6. 5 millio n annua l receipt s Not e tha t th e followin g guidanc e use s larg e busines s concern fo r som e civi l penalt

y ranges . Tha t i s no t astatutor y or regulator y ter mfo r purpose s of

FA A enforcement . I

t include s each busines s concer

n tha t exceed s th e maximu

mlimit fo r small busines s concern , a s well a s an y othe r entit> ' tha t doe s not mee t the definitio n o f

"smal l busines s concern. " c . Civi l Penalt

y Ranges . Fo r

the purpos e ofthi s table , when civi l penalt y actio n i s recommende danddescribe da s Minimum, Moderate , or Maximum , th e penalt

y range s are definedi n subparagraph s (I ) through(9 ) o f thi s paragraph . Note tha

t th e middl e o f

eac h recommende dsanctio n rang e worfl db e fo r asingl e violatio n withou t aggravatin g o r

mitigatin g factors . B- 2

### 10/01/0 7 2150.3 B

(I ) VIOLATION COMMIT!H PB Y U.S . AI RCARRIER S O RU.S . COMMERCIAL OPERATOR . . CLASSIFICATIO N OFAI RCARRIE

RAND OPERATO R GROU P1 - Eac hai

r carrier operating unde

r par t 1 2 Fo r par t 135 , wit ha n annua l operatin g revenu e of

$100,000,00 0 or

more . Operatin g revenu e i s determine db y referenc e t

o DOT' s "Air Carrier Industr y Schedule dServic e Traffi c Statistic s Quarterly. " See http://o5tpxwcb.dot.EOv/aviation/index.htm Lan dclick on "Airiin e Financial Review. " GROU PI I - Eachai

r carrier o r commercia

l operato r operatin g under

par t 12 1 wit ha n annual operatin g revenu e o

f les s tha n $100,000,000 , or

unde r par t 13 5 wit ha n annua l operatin g revenu e of

les s tha n $100,000,000 , i

f th e 13 5 operator

has 50 o r mor e pilot s an d2 5 o r mor e . aircraf t o n it s operation s specifications . Operatin g revenu e i s determine db y referenc e t o DOT' S "Ai

r Carrie r Industr y ScheduledServic e Traffic Statistic s Quarteriy. " GROUPII

I - Eachair

carrier or commercia

l operato r operatin g underpar t

13 5 wit h6 t o 4 9 pilot s o r 6 l o 24 aircraft . GROU Pr V - Eac hair

carrier or commercia

l operator operatin g under

par t 13 5 wit hno mor e tha n 5 pilot s an dno more tha n 5 aircraft . GROU PI -/rtr^ e busines s concer n Maximu m$18,750-$25,OOO Moderate $ 10,000- $ 18,74 9 Minimum$2,00O-$9,99 9 GROU P1 - smal l busines s concer n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(5)(A)) ;

Maximum$8,250-$ ! 1,00 0 Moderate $4,400-$8,24 9 Minimum$1,100-54,39 9 GROU P1 - smal l busines s concer n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(1)(A ) or (B ) but no t under 4 9 U.S.C . § 46301(a)(5)(A)) : Maximum$850-$l,10 0 Moderate $650-$84 9 Minimum$50 0 $64 9 GROUPI I - larg e busines s concern : B-3

### 10/01/0 7 2150.3 B Maximu m$16,250-$25,00 0 Moderate $8,750-$l6,24 9 Minimum"Sl,850-$8,74 9 GROU PI T - smal l busines s concer

n (fo r violation s covere dunde

r 4 9 U.S.C . § 4630 1 (a)(5)(A)) : Maximu m$8,250-$n,00 0 Moderat e $3,850-$8,24 9 Minimu m$935-$3,84 9 . GROU PI I - smal l busines s concer

n (fo r violation s covere dunder

4 9 U.S.C . § 46301(a)(1)(A ) or (B ) but not unde r 4 9 U.S.C . § 4630)(a)(5)(A)) : Maximu m$750- $ 1,10

0 Moderat e $450- $ 74 9 Minimum$250 $ 44 9 GROU P11 1 -fo

r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(5)(A) : Maximu m$7,150-$n,00 0 Moderat e $3,300-$7,14 9 Minimu m$825-$3,29 9 • GROUPm- fo

r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(1)(A ) or (B ) bu t no t unde r 4 9 U.S.C . § 46301(a)(5)(A) :

Maximu m$650-31,10 0 Moderate $400- $ 64 9 Minimu m$150- $ 39 9 GROU PI V -fo r violation s covere dunder

4 9 U.S.C . § 46301(a)(5)(A) : Maximu m$4,400^ $ 11,000 Moderate $2,200-$4,39 9 Minimu m$550-$2,19 9

GROU Pr v - fo

r violation s covere dunder

4 9 U.S.C . § 4630 1 (a)(1)(A ) o r (B ) but no t unde r 4 9 U.S.C . § 46301(a)(5)(A) :

Maximu m$500-$!,10 0 Moderate $300-$49 9 B- 4

### 10/01/0 7 2150.3 B Mmimu m$100-$29 9 (2 ) VIOLATIO N COMMITTED BY PAR T 12 9 OPERATOR Maximum$18,750-$25,00 0 Moderat e $10,000-318,74 9 Minimu m$2,000-$9,99 9 (3 ) VIOLATIO N COMMITTED BY PAR T 12 5 OPERATOR . Larg e Busines s Concern : Maximum$16,250-$25,00 0 Moderat e S8,750-$16,24 9 Minimu m$l,ii50-$8,74 9 Small Busines s Concer

n (for violation s covere dunde

r 4 9 U.S.C . § 46301(a)(5)(A)) : Maximu m$8,250- $ 11,00

0 Moderate $3,850-38,24 9 Minimu m$935-$3,84 9 Small Busines s Concer

n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(1)(A ) or (B ) but notunder4 9 U.S.C . §4630I(aj(5)(A)) :

Maximum$750-$!,10 0 Moderat e $450-$74 9 Minimu m$25 0 $44 9 (4 ) VTOLATIQ

N COMMITTED B Y AI

RAGENC Y (INCLUDIN GREPAf RSTATION^ . Larg e Busines s Concern : Maximu m$I6,250-$25,00 0 Moderate . $8,750- $ 16,249 Minimu m$l,850-$8,74 9 Small Busines s Concer

n (for violation s covere dunde

r 4 9 U.S.C . § 46301(a)(5)(A)) : Maximu m$7,150- $ 11,00

0 Moderate $3,850^$7,14 9 Minimu m$935-$3,84 9 B-5

### 10/01/0 7 2150.3 B

Small Busines s Concer

n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(1)(A ) or (B ) but no t unde r 4 9 U.S.C . § 46301(a)(5)(A)) : Maximum$750-$L10 0 Moderat e $450-$74 9 Minimu m$25 0 $44 9 (5 ) VIOLATIO N COMMnTE D B Y AIRPORT OPERATOR . Larg e Busines s Concern : Maximum$18,750-325,00 0 Moderate $10,000-$18,749 . Minimum$2,000-$9,99 9 Smal l Busines s Concer

n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(5)(A)) : Maximum$8,250-$ l 1,00 0 Moderat e $4,400-$8,24 9 Mmimu m$1,100~$4,39 9 Smal l Busines s Concer

n (fo r violation s covere dunde

r 4 9 U.S.C . § 46301(a)(1)(A ) o r (B ) bu t not under 4 9 U.S.C . §46301(a)(5)(A)) : Ma.^irnu m$850-31,10 0 Moderate $650-384 9 Minimu m$50 0 364 9 (6 ) LARG

EBUSINES S CONCER

N - DOE S NO T HOL

D CERTIFICATE Maximum$ 18,750-$25,00 0 Moderate $10,000- $ 18,74 9 Minimum$2,000-39,99 9 (7 ) SMAL

LBUSINES S CONCER

N - DOES NO T HOL

D CERTIFICATE Fo r violafion s covere dunder

4 9 U.S.C . § 46301(a)(5)(A) : Maximum$4,400-$ ! 1,00 0 Moderate $2,200-$4,39 9 Minimum3550-32,19 9 B- 6

### 10/01/0 7 2150.3 8

For violation s covere dunde

r 49 U.S.C . § 46301(a)(1)(A ) o r (B ) but no t unde r 4 9 U.S.C . § 46301(a)(5)(A) : Maximu m$500-31,10 0 Moderate $300-349 9 Minimum$100-$29 9 (8 ) VIOLATION RELATINGTO THETRANSPORTATION O FA HAZARDOU S

MATERL^

L(1 4 CFR),TFC

EREGISI'RATIO N O

RRECORDATION OFA N AlRCRAF f

NO T USE

D T O PROVIDEAI

RTRANSPORTATION . TH ELIMITATIO N O N THECONSTRUCTIO N O RESTABLISHMENT O FA LANDFILL . ORTHESAF EDISPOSALO FA LIFE-LIMITED AIRCRAFT PART . Larg e Busines s Concer

n (i f entit y i s no t withi n amor

e specifi c category , fo

r example , Grou p I Ai

r Carrier or Operator) : Maximu m$I6,250-$25,00 0 Moderat e $8,750-316,24 9 Minimu m$1,850-38,74 9 Small Busines s Concer

n (i f not within amor

e specifi c categor

y fo r example . Group I

I Air Carrier

o r Operator) or

Individual : Fo r violation s covere dunder

4 9 U.S.C . § 4630 1 (a)(5)(A) : Maximu m$4,400- $ 11,000 Moderate $2.200-$4,39 9 Minimu m$550-32,19 9 Fo r violation s covere dtmde

r 4 9 U.S.C . § 46301(a)(1)(A ) or (B ) bu t no t under 4 9 U.S.C . §46301(a)(5)(A) : Maximu m$500- $ 1,10

0 Moderate $300-$49 9 Minimum$iOO-$29 9 (9 ) OTHE

RVIOLATION COMMITTE D B Y A N INDIVIDUALAIRMAN SERVINGA S A N AIRMA

N - INDIVIDUALSERVINGI N CAPACFF

Y O FA N AIRMAN . AL

LVIOLATION S EXCEPT THOS ELISTE D I N (8) . Maximu m$850-$!,10 0 B-7

### 10/01/0 7 2150.3 B Moderat e S650-$84 9 Minimu mS500-$64 9 OTHERINDIVIDUA

L- NO T SERVINGI

N CAPACITY OFAIRMAN . For violation s covere dunde

r 4 9 U.S.C . § .4630 1 (a)(5XA) : Maximu m$4,400-$ l 1,00

0 Moderat e 52,200-34,39 9 Minimu m$550-32,19 9 Fo r violation s covere dunder

4 9 U.S.C . § 46301(a)(1)(A ) or (B ) bu t no t under 4 9 U.S.C . § 46301(a)(5)(A) : Maximu m$500-31,10 0 Moderat e $300-$49 9 Minimu m$100-329 9 (10 ) . ENGINEERIN GAN D MANaJFACTURTN

GVIOLATIONS . Larg e Busines s Concern ;

Maximu m$18,750-325,00 0 Moderate $10,000-318,74 9 Minimu m$2,000-39,99 9 Small Busines s Concer

n o r Individua l (fo r violation s coveredunder

4 9 U.S.C . § 46301(a)(5)(A) :

Maximu m38,250-311,00 0 Moderat e 34,400-38,24 9 Minimu m31,100-34,39 9

Small Busines s Concer

n o r Individual (fo

r violation s covere dunder

4 9 U.S.C . § 46301(a)(1)(A ) o

r (B ) but no t unde r 4 9 U.S.C . § 46301(a)(5)(A) : Maximu m$850-$!,10 0 Moderat e $650-384 9 Minimu m$50 0 $64 9

B- 8

### 10/01/0 7 2150.3 B

d . Pendin g complianc e o r correctiv e action : injunctiv e relief . Fo r man y kind s of violations , there ma y b e circumstance s wher

e th e FA A shoul dnot

allo w the offending entit

y t o continu e l o operate o r t o continu e i

n business . Example s include acertificate holder tha t doe s no t allo w a n FA A inspecto r

t o inspec t the holder' s operatio n o

r facilities , or

a n unapprove dmanufacture r that produce s aircraf

t part s i n violatio n o f

1 4 C.F.R . § 21.303 . I

n tha t circumstance , suspensio n o f a n enlit>'' s certificate o

r othe r approval , pendin g complianc e o r correctiv e action , or injunctiv e relie f

agains t a n entit y tha t doe s not holda n FA A approval , woul dbe appropriate . I n egregiou s circumstance s revocatio n o f the entity' s certiticatco r

othe r approva l ma y b e warranted . Suchactio n o

r relie f ma y b e considere di

n additio n t

o th e assessment

o f acivil penalt y a s recommende di

n the following tables . Furthermore , amendment

or modificatio n o f

acertificat

e or approva l ma y b e appropriate i

n the circumstanc e wher

e adefinifive par

t of th e offending entity' s operatio n ca n b e safely exclude d fro mthe operational approval . A n exampl e i s a

n approve daircraf

t part s manufacturer

tha t . make s multipl e kind s o f

parts , but ha s qualit y contro l problem s fo

r only on e kindo f

part . Suc h actio n ma y b e considere di

n additio n t

o th e assessment

of acivil penalt

y a s recommende di

n • the followin g tables . Par t Tw o - Sanctio n Guidapc e Table s

Inde x 1 . U.S . Ai r

Carriers , U.S . Commercia l Operators , Far t 12 5 Operators , an dPar t 12 9 Operators , Fig . B-1-a . Maintenanc e Manua l Fig . B-I-b . AA

V Directiv e Fig . B-1-c . Operation s Specification s Fig . B-i-d . Facilitie s andEquipmen t Fig . B-l-e . Maintenanc e an dInspectio n Organizatio n Fig . B-l- f Trainin g Progra

m Fig . B-1-g . Maintenanc e or Aircraf t Paperwor k Fig . B-l-h . Performanc e of Maintenanc e Fig.B-1-i . SFAR3 6 Fig . B-l-j . Record s andReport s Fig . B-Uk . Dispatc han

dFligh t Releas e Rule s Fig . B-l-I . Operatio n o f

unairworthy aircraf

t Fig . B-l-m . Provision s specifi c t o passenger-carryin g Fig . B~l-n . Provision s specifi c t o fligh t dec k cre w Fig . B-l-o . Other

provision s Fig . B-l-p . Operation s a

t airport s requirin g slot s 2 . Personne l of

Ai r Carriers , Commercia l Operators , an dPar t 12 5 Operators . Fig . B-2-a . Maintenance , includin g inspectio n Fig . B-2-b . Inspectio n B- 9

### 10/01/0 7 2150.3 B

Fig . B-4-C . Dru g conviction s - n o falstflciitio n involve d cont . (2 ) Multipl e conviction s fo r simpl e possession *

(3 ) Conviction(s ) for

othe r tha n simpl e possession * Civi l Penalt y Certificat e Actio n 120-da y Suspensio n t o Revocatio n o f al l par t 61 , 63 , o r 6 5 certificate s Revocatio n o f al l par t 61 , 63,o r 6 5 certificate s *l t ma y b e appropriate , i

n tli e exercis e o f

prosecutorial discretion , not t o take enforcement

actio n whe

n aconvictio n i s severa

l year s oldwhe

n discovere db

y th e FA A an dthere is evidenc e tha

t th e certificate holder ha s bee n rehabilitite dsuc htha t the individua

l ca n b e expecte dt

o confor mhi s o r her conduc t t o • safet y requirements . 5 . DRU GANDALCOHO LTESTIN GMOLATIONS . Fig . B-5-a . Dru g an dAlcoho l Testin g Violation s (1 ) Failur e o f

a n ai r carrie r operaiin g unde r

par t 12 1 o r par t 13 5 operato r

t o obtai n a n operation s specificatio n (2 ) Failur e o f

apart 14 5 operato r

(tha t opt s t o hav e it s ow n dru g progra man dAMPP ) l o obtai n an operation s specificatio n (3 ) Failur e o f

aSectio n 135.1(c ) o r

non-PA A ai r

tratTi c contro l facilit y t o submi t aregistratio n t o th e FA A (4 ) Failur e o f

acontracto r

(tha t opt s l o hav e it s ow n dru g an d alcoho l programs ) t o submi t aregistratio n t o th e FA A (5 ) Failur e t o implemen t o r maintai n continuou s coverag e i n a n FA A antidru g progru mand/o r AMP Pi n accordanc e with Appendice s I and/o r

J Civi l Penalt y Moderat e Moderat e Moderat e Moderat e Maximu m Certificat e Actio n

Indefinit e Suspensio n pendin g complianc e o r Revocatio n Fig . B-5-b . Coverag e

• (1 ) . Failur e t o includ e asafely-sensitiv e employe e i n FA A mandate ddru g an dalcoho l testin g program s (2 ) Pennittin g acontracto r employe e t o perfor mafunctio n liste di n Appendi x 1 o r J wh o i s not

covere dunde r

a n FAA mandaie dantidru g and/o r alcoho l misus e preventio n proRra m Civi l Penalt y Maximu m Maximu m Certificat e Actio n

B-3 1

### EXHIBI T L [Se e Attached ]04/01/20 1 1 8.43A H FA X gjOOOJ/UU- ^ f 

# e .o\\/

/

DETAC H HER E BEFOR E MAILIN G REV-853 R CTco(fioT)I N P AOEPARFMEN TO F REVENU E BUfiEA U O F COftPORATIO N TflXE S P ACORPORATIO N TAXE S REV-85 3 ANNUA L EXTENSIO N REQUES T ACCOUN TI D 4719-70 0 PERIO D ENDIN G

12/31/0 7 RPT . COD E EWri YI D (EiN ) 23-307839 6 DU E DAT E

4/15/0 8 CORPORATIO N NAM E M & RHELICOPTER S LL C STAT E O F INCORPORATIO N PENNSYLVANI A

NE W CDRPQRAT10N 3 (ENTE R NE W ADDRE33 ) STREC T Cirr ' STAT E ZI P 1 CS/F F TA X PAYMEN T .. .

2 LOAN S TA

X PAYMENT.. .

3 CN I TA

X PAYMEH T 4 TOTA L PAYMEN T < t (Ad d line s 1, 2 an d 3. ) ^ PACZOSOt L tl/27/0 7 DEP Tus e ONL Y

0 0 0 0 0 0 0 0

DAT E 

### 4/15/0 8 TELEPHON ESIGNftTUR E



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### WHOL E DOLLAR S ONL Y 2 TOTA L BOO KINCOM E (su m o f incom e fo ral l ta xperiod s u p to , bu t no t ove r5 year s total ) 3 DIVISO R (i n year s an d i n part year s roundo d t o thre e docima l places ) Se e iristruclion s 4 Divid e Lin e (2 ) b yLin e (3 ) 5 AVERAG E BOO KINCOM E - Ente rLin e (4 ) o ri f Lin e (4 ) i s les s tha n zer o ente r'0 ' 

### -M3711 X S-DD D -fi7M2 2 Q 6 Divid e Lin e (5 ) b y0.09 5 7 Stiaruholdors ' equit yat tli e EN D o f th e curren t pofio d B aharetioldera ' equit yat th e BEGINNIN G o t th e curren t perio d 9 i t Lin e (7 ) i s mor e tha n twic e a s grea t o rles s tha n hal f a s muc h a s Lin e (8) , ad d Lino s (7 ) an d (8 ) an d ctivid e b y2 . Otherwis e ente rLin e (7) . 

### D -53667 2 -M2D15 M 

## n 1 0 NE TWORT H - Ente rLin e (9 ) o ri f Lin e (9 ) i s les s tha n zer o ente r'0 ' 1 1 Multipl yLin o (10 ) b y0.7 5 1 2 AddLina s (5 ) an d (11 ) 1 3 Divid e Lin e (12 ) b y2 1 4 $150,00 0 valuatio n deductio n 1 5 CAPITA L STOC KVALU E - Lin e (13 ) les s Lin o (14 ) bu t no t les s than'0' . I f 100 % Taxable , ente rLin e (15 ) o n Lin e (17 ) 

### l a 1 1 1 2 1 3 I M I S 0 0 0 , 0 -1500Q O 0 1 6 Proportio n o f taxabl e asset s O rapportionmen t proportio n (Fro m Schedul e A-1 , Lin e 5 ) I L 1 7 TAXABL E VALU E - Multipl yLin e (15 ) b yLin e (16) . I f les s tha n zero , ente r'0 ' 1 7 I B CAPITA L STOCK/FOREIG N FRANCHIS E TA X - MultiplyLino (17) b y0.003£9 . If l 

## i-onaon n 0 0 Tota l Beginnin o o f Taxabl e Yea rAsset s 

### 3MflS1 5 Tota l En d o f Ta<.abl e Yea ; Asset s 

### 23607 7

101DDD723 S PAC2O102 L n/26O T 

### 1D1DDD723 S 

# J04/01/20 1 1 8:44A M FA X 1210006/002 7 

# r

ACCOUN TI D

TA X YEA R EN D :T-10 1 

### PAG E 3 O F 6 1D1QD0733 5 M71=^7D D 123120D 7 NAll E n a R HELICOPTER S P ACORPORAT E TA

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T200 7 LL C 

# " 1

SECTIO N B ; Bonu s Dspwclatlo n 1 Curren t Yea rFe d Depreciatio n o f l68 k Pro p 1 2 Curren t Yea rAd j fo rDispositio n o f 16B k Pro p 2 3 Othe rAdjustment s 3 (Mus t Attac h Schedul e C- 3 i f claimin g bonu s depreciation ) 

### D D 

## a Busines s Trus t

Solicitatio n Onl y Singl e Membe rLL C Multl-tVlombo rLL C PA- S Taxabl e Built-i n Gain s 

### X

X X X X X X X X X X X N N Y N N N SECTIO N C : CORPORAT E NE TINCOM E TA X 1 Incom o o rLos s iro m todera l retur n o n a separat a compan ybasi s DEDUCTIONS ; ACorporat e Dividend s Receive d (Fro m Schedul e C-2 , Lin o 6 ) B Interes t o n U.S . Securitie s (GROS S IN Tles s EXPENSES ) C Curren t Y rAdditiona l P ADepro cplu s Adjus t fo rSal e (Attache d Schodul o C-3 ) D Othe r(Attache d Schedule) . Se e Instruction s TOTA L DEDUCTION S - Su m o ( (A ) throug h (D ) 

### 2A 2 B 2 C 2 D 2 ADDITIONS : ATaxe s impoS'sc l o n o rmeasure d fayne t incom e (Attache d Schedule ) B Ta xPreforonc o Item s (Attache d cop yo l Fedora l For m 4626 ) C Employmen t Incentiv e Paymen t Credi t Adlustmen t (Attache d Schedul e W ) D Curren t Yea rBonu s Depredatio n (Attache d Schedul e C-3 > E Othe r(Atlacha d Schodulo) . Se e Instruction s TOTA L ADDITION S - Su m o f (A ) throug h (E ) 

### 3 A 3 B 3 C 3 D 3 E 3 Incom e o rLos s wit h Pennsylvani a Adjustment s (Lin e 1 • Lin e 2 + LIn o 3 ) Tota l Nonbusines s Incom e (o rLoss ) Incom e (o rLoss ) t o b e Apportione d (Lin o 4 • Lin e 5 ) Apportionmen t Proportio n (fro m Schedul e C- 1 Lin e 5 ) Incom e (o rLoss ] Apportione d t o P A(Lin e 6 xLin e 7 ) Nonbusines s Incom e (o rLoss ) allocate d t o P A 4 5 6 7 S 9 1 0 Tpxabl e Incom a (o rLoss ) afte rApportionmen t (Lin e 8 + Lin e 9 ) n Tota l Ne t Operatin g Los s Deductio n (fro m RCT-103 ) ca n no t oxcce d $3,000,00 0 o r12-1/2 % o f Linel o 1 2 P ATaxabl e Incom e (o rLoss ) (Lin e 10 - Lin e 11 ) 1 3 Corporat e Ne t Incom e Ta x(Lin e 1 2 x.0999 ) 

## M 5 7 6 I Q 1 1 I S 1 3

101000733 5 PACZ0ID3 L 11/26/0 7 

## 1D1DQD733 5 

# J04/01/201 1 8.44A M FA X 1^00 0 {/ij\j ^ I 

# r

ACCOUN TI D

TA X YEA R EN D r-10 1 PAG E 4 O F 6 

### 1D100D7M3 5 M7n7a Q 1231200 7 NAM

E n a R HELICOPTER S LL C PACORPORAT E TA

X REPOR T 200 7 

# n

SECTIO N D : LOAN S TA X 1 Di d thi s corporatio n tiav e a fisca l office rresiden t i n P Aan d payin g interes t o n [ndebtednes s o f th e corporation ? 2 Di d thi s corpofatio n hav e indebtednes s outstandin g t o individua l resident s and/o rpartnership s residen t i n Ponnsytvania ? 3 Di d thi s corporatio n hav e indebtednes s outstandin g hel d b ya trustee , agen t o i guardia n fo ra residen t individua l taxabl e i n it s OA'f i righ t o rb ya n executo ro radministrato ro f a n estat e wharoi n m s deceden t wa s a rasidon t o f Ponnsyivania ? X X N X X Y X X N Lis t outstandin g indebtedness . Attac h separat e schedul e i f additiona l spac e required . Interes t Amoun t Interes t Ral e Taxabl e Valu e

SCHEDUL E A-1 : Thre e Facto r Properl y- P A Propert y- 7oXa\ Payrol l - P A Payrol l - Tota l "•"ale s - P A .ale s - Tota l --riEDULEC-1 : Thre e Facto r Properl y- P A Propeil y- Tota l Payrol l - P A Payrol l - Tota l Sale s - P A Sale s - Total . 0 D

. 0 D D D Q 0 0 Apportionmen t Schedul e Fo rCapita l Stock/Foreig n Fr a l A0 I B 0 2 A0 2 B 0 3 AD 3 8 0 Apportionmen t Scligdul a Fo rCorporat a l AD I B D 2 AD 2 B 0 3 AQ 3 B 0 I C 2 C 3 C

Na t Incom e Ta » I C 2C ' 3 C . TAXINDEB TX X LOAN S TA X X X

0 0 D Singl e Facto r Numerato r Denom'insio r Apportionmen t Proportio n H

A 

### 4 B 5 Q 0 1.00000 0

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A M b 5



### 101000743 5 PACZOIOI L 11/25/0 7 

## 101000743 5 

# J04/01/201 1 8.44A M FAX g]0008/002 7 

# r 101000753 5 I 

# I ACCOUN TI D 4?l'=i70 D TA X YEA R EN D 1231200 7 NAM E HS R HELICOPTER S LL C .CT-10 1 PAG E 5 O F 6 P ACORPORAT E TA X REPOR T200 7 SECTIO N E : CORPORAT E STATU S CHANGE S V V K

i °^ * ° ' Existence / ^

y Ou t o l Exi^tanc o AAN Withdrawa l Date X X (Fina l Report ) "Dat e o f Distributio n o f ^ X O R N o Asset s X X P AAsset s t o distribut e P ACorporations : Repor t dal e busines s activit ycease d an d dat a asset s wer e distributed , Foreig n (Non-PA ) Corporations : Ropor t dat e busines s activit ym P Acease d an d dat e P Aasset s wer e distributed . 'Schedul e o f Dispositio n o f Asset s MUS Tb e complete d an d file d wit h th a P ACorporat e TaxReport . Ha s th o corporatio n sol d o rtranslorre d i n bul k 51 % o rmor e o l an yo t th e followin g classe s o l assets : X X M an ysloc k

o i goods , wares , merchandis e o f an ykind , fixtures , machinery , eauipment , building s o rrea l estate . I f so , pleas e proviri o th e nam e an d addres s o f th e purchaser . (Attac h separat e scriedul e i f additiona l spac e required. ) Purchase rNam e Addres s Lin o 1 Addres s Lin e 2 Cit y Stat e ZI P X X X X X X X X X X X X SECTIO N F ; GENERA L INFORMATIO N QUESTIONNAIR E Brie f Descriptio n o l corporat e activit yi n P AAI R TRANSPORTATIO N •"Srie f Descriptio n o l corporat e activit yNON E .utsid e o f P A ••i t othe rstato s i n whic h taxpaye rNON E ; activrt y Slat e o f Incorporatio n X X P AIncorporatio n Dat e X X 0413200 1 1 Doe s an ycorporation , individual , o rothe rbusines s entit yhol d al l o ra majoril yo f th e stoc k o f thi s corporation ? 2 Doe s thi s corporatio n ow n al l o ra majorit yo f stoc k i n othe rcorporations ? I f yes , complet e Schedul e X . 3 I s thi s taxpaye ra parlngrshi p tha t elect s t o fil e federa l taxe s a s a corporation ? 4 Ha s federa l governmen t change d taxabl e incom e a s originall yreporte d fo ran yprio rperio d fo rwhic h report s o f chang e hav e no t bee n file d i n PA ? I f yes . Firs l Perio d En d Dal e X X Las t Perio d En d Dal e X X Accountin g Method—Federa l TaxRetur n

Accrua l X Cas h Othe r Accountin g Method—Financia l Statement s

Accrua l X Cas h Othe r X X X X X X X X N N N N

101000753 5 PACZ0I05 Luf2^ 7 101DOD753 S 

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E n a R HELICOPTER S LL C P ACORPORAT E TA

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# n

SCHEDUL E O F REA L PROPERT YI N P A (Attac h separat e schedule i f additiona l spac e required. ) Own/Ren t Stree t Addres s Cit yCount yKOZ/KOE Z 

### RENT LEHIG H VALLE Y INTERNATION AALLENTOUI NLEHIG H N

CORPORAT E OFFICER S SS N Las t Nam e Firs t Nam e M l President/Managin g Partne r Vic e Presiden t Secretar y Treasurer/Ta KManage r 

### TA X PREPARER' S NAM E AN D ADDRES S Mai l t o practitione r Federa l BI N Fir m Nam e Addres s Lin e 1 Addres s Lin e 2 Cit y

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### X X X X X X X X X X X X X X X X X X X X X X X X Y 23304134 7 6EIGE R a ASSOCIATE S 115 D GLENLIVE TDRIVE- . ALLENTOU N P A laio L

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NAH E THOHA S S - GEIGER- , MT- . CP A PHON E LlOSTnOS Q E-riAl L



### lDlQDQ7b3 S PACZOIOG L M/26/0 7 

## 10100D7b3 S 

# J04/qV20.\l„8/'14A M FA X 00010/002 7 Schedul e L

1 , Cas h b . Les s allowanc e fo rba d debt s 3 . Inventorie s 4 . U.S . Governmen t Obligation s 5 . Tax-exemp t

securltie a 7 . Mortgeg e an d rea l estat e ioari s Boqinnin a o f Yea r a b 2.a . Trad e note s an d account s receivabl e

6 ^ Otlie rcurren t asset s (attac h schedule ) 8 . Othe rinvestment s (attac h schedule ) 9.a . Building s an d othe rdepreciabl e asset s b . Les s accumulate d depreciatio n 10.a . Depletabl e asset s _ . b . Les s accumulate d deplolio n 11 . Lan d (ne t o f ar\ yamortization ) 12.a . Intangibl e asset a (amorlizabl e only ) b . Les s accumulate d amortizatio n 13 . Othe rasset s (attac h schedule ) 14 . Tota l Asset s _ Liabilitie s an d Capita l 15 . Account s payabl e .7 . Mortgages , notes , bond s payabl e i n les s tha n 1 yea r Othe rcurran t liabiHtla s (attac h schedule ) IB - Mortgages , notes , bond s payabl e I n I yearorrnor e 19 . Othe rliabilitie s (attac h schedule ) EndofYaa r cd

20 . Member' s Capita l Accoun t 21 . Tota l liabilitie s an d capita l

(305,876 ) Schedul e M faonciliaVortot,MorT)b©f?.s-CappiiAqqoi a 1 . Member' s Capita l Account-Ba g inning . 2 . Capita l Contribute d durin g TaxPerio d . 3 . Ne t Incom o fo rTa xPerio d 4 . Withdrawal s o f Capita l Durin g Ta xPerio d 5 . Member' a Capita l Account-Endin g (Llae s 1 + 2 + 3-4) , Mus t equa l Schedul e L , Colum n D , Lin e 2 0 Schedul e N (118.718 ) (424,594 )

1 . 2 . Nam e o f Membe rReportin g Incom e fro m LL C o n P APersona l Incom e Ta xRetur n SS N o f Membe rReportin g Incom e fro m LL C o n P APersona l Incom e TaxRetur n MICHAE LB . SELI G

M & RHELICOPTERS , LL C 23-307839 6 12/31/0 704/01/201 1 e:44A M FA X i^U U I i/uu ^ f



### M & RHELICOPTHRS , LLC : MICiiAELB . SELI G SCH13DUL

H L - ADDITIONAL . SCHHDULE

Beginnin g End o f Yea r ofYeii

V Othe r Cun'en t Assets ; Prepiiic l Cost s S i.16 8 $ 1,16 8 Lin e 1 3 Othe r Assets : Securit y Deposit s 5 13 0 $ 13 0

Lin e 1 9 Othe r Liabilities : Membe r Loan $ 686,79 3 S 700,33 704/01/2 0 118:44A M FA X 1^0 0 1 ^ / uu. ; r

SCHEDUL E C (For m lOlQ ) Departrnon t o f Ih s Treasui y .Inleina l navanlj a Sarm'co (77 ) Profi t o rLos s Fro m Busines s (Sol o Proprietorship ) * • Partnorships , Join t Ventures , etc , mustfil o For m 106 5 o r1065-B . •"Attac h t o For m 1040,1040NR , o r1041 , *-Se © Instruction s fo rSchedul e C (For m 1C40) . •tu t o rproptJalo r ..CHAE L B SELI G APrincipa l businea s o rpraleuuti . Includin g pi(iiluc t Qr.Eorvics (be a InslcuctlUMi j HELICOPTE R TRANSPORTATIO N C BusliiA.' U fiAcdc. I f n o separat a busines s name , leav e blank. . M& R HELICOPTERS , LL C OM H No . 1545-007' t 

# 200 7 Attachnwn i -,- . Sailiiunc o No , U ? Socia l (ccurlt ynumbe r<5SN } Q £nl« rcod D (ra m jnctructlon * * - 48100 0 D Employe rI D numbs r(EIN) , I f an / E mi5ln..=iiaad«c»{inck«ll/>osuilcofioornno.)'-2045 WESTGAT E DRIV E SUIT E 10 1 Cly.tov n o

xpos t otiice , Stat. , ^.dapcoa e pg^HLEHEH , P A fsof?" " - . _ F Accounlin o melhod : (T ) (X | Cas h (2 ) [ J Accrua l (3 ) [Jotha r(spocify ) • - 7" _ G Di d yo u 'materiall yparticipatfl ' i n th o operatio n o f thi s busines s durin g 2007 ? 1 1 'No, ' se e instruction s fo rlimi t o n iossas. . [X ] Ye s N o H I f yo u starte d o racquire d thii s busines s durin g 2007 , ctiec k tier a ' Rart'JIftT-'.';^

' Incom e 1 Gros s receipt s o rsales . Caution . I f tJii s incom e wa s reporte d t o yo u o n For m W- 2 an d th e 'Statutor yemployee ' bo xo n tha i for m wa s checked , se a th e instruction s an d chec k here. . 2 Rolurn s an d allowance s 3 Subtrac t lin e 2 fro m lin o 1 — 4 Cos t o f good s sol d (fro m lin e 4 2 o n pag e 2 ) 

## • D

5 Gros s profit . Subtrac t lin e 4 fro m lin e 3 6 Othe rincome , includin g federa l an d stat o QOSoHn e o r(ue l la xcredi t o rrefun d (se a instructions ) 7 Gros s Income . Ad d lino s 5 an d 6 1,44 0 1,44 0 1,44 0 1,44 0 ^.art^ll'?^? ^

Expenses . Ente rexpense s fo rbusiness_us e o f you rhom e onl yo n lin e 30 . 8 Advertising . 1 0

1 3

1 4 1 5 1 6 xp < (se e instructions ) Commission s an d foos . Contrac t labo r (se e instructions ) Doplotio n Depreciatio n an d sectio n 17 9 expens e deductio n (no t include d i n Par t 111 ) (sG o inalructions ) Employe e benefi t program s (olhe rtha n o n lin e 19 ; Insuranc e (othe rtha n hoaltti). . Interest : a Mortgag e (pai d t o banks , etc ) b Otharr : ~ 1 7 Lega l & professiona l sorvica s 1 0 1 1 1 2 1 3 1 4 1 5 16 8 1G b 1 7 76 4

18,25 4 7,22 8 1 8 Offic e expens a

1 9 Pensio n an d profit-sharin g plan s 2 0 Ren t o rloas o (se e instruclions) : a Vehicles , machinery , an d equipment . b Olhe rbusines s properl y 2 1 Repair s an d maintenanc e 2 2 Supplie s (no t include d i n Par t III)... . 2 3 . Taxe s an d license s 2 4 Travel , meals , an d entertainment : a Trave l b Deductibl e meal s an d entertainmen t (se e instructions ) 2 5 Utilities . 2 6 Wage s (les s employmen l credits).. . 2 7 Othe rexpense s (fro m lin e 4 8 o n paooS) ' : . : l a 1 3 

# m 2 0 a 2 0 b 2 1 2 2 2 3 24 a 2 4 b 2 1 26 2 7 ri^'/i-^ t 3,22 1

13,57 4 _2,.48 7

4-630 - 

## ii^a^i!^!^! ^ 2 8 Tota l expense s befor e expense s fo rbusines s us e o f home . Ad d line s 8 throug h 2 7 i n columns , 2 8 120,15 8 2 9 3 0 3 1

3 2 Tentativ e profi t (loss) . Subtrac t lin e 2 8 fro m lin e 7 Expense s fo rbusines s us e o f you rhome . Attac h For m 882 9 No t profi t o r(loss) . Subtrac t lin e 3 0 fro m lin e 29 . • I f a profit , enle ro n bot h For m 1040 , lin e 12 , an d Schedul e SE , lin e 2 o ro n For m ~ 1040NR , lin e 1 3 (statutor yemployees , se e instructions) . Estate s an d trusts , ente ro n For m 1041 , lin Q 3 . • I f a loss , yo u mus t g o t o lin e 32 . I f yo u hav e a loss , chec k th e bo xtha t describe s you rinvestmen t i n thi s activit y(se e instructions) . • I f yo u chocke d 32a , onto rIh o los s o n bot h For m 1040 , lin o 1Z , an d Schodul o SE , lin o 2 , o ro n For m 104(fNR , lin o 1 3 (statutor yemployees , se e instructions) . Estate s an d trusts , ente ro n For m 1041 , lin e 3 .

• I f yo u checke d 32b , yo u mus t attac h For m 6193j.YQ.u rlos s ma yb 9 limited . ; 2 9 -118,71 8 3 0 3 1 -118,718 . I— , At l rnvQslmen t i s 3 2 a [X j a t risk .

,__, Som e investmen t 3 2 b I li s no t a t risk . Fo rPaporworl cReductio n Ac t Notice , se e For m 104 0 Instructions . Schodul o C (For m 1040 ) 2O07 FDiZ01!2 L 05/15/D 704/01/201 1 8:45A M FA X 2)0013/002 7

S.chndulB C (For

m1040)2007 MICHAE

LB SELI G !Bi^'lr!tJH|-4^'

\ Cos t o f Good s Sol d (se e instructions ) p^qg 2 3 3 Meth6d(s ) use d t o valu e closin g inventorv : a |_JCos t b {_J Lowe ro f cos t o rmarke t cQ Olhe r(attac h explanation ) 3 4 Wa s ther e an ychang e i n dotarmininj j quantilias , costs , o rvaluation s betwee n openin g an d closin g Inventory ? I f 'Yes, ' attac h explanatio n 3 5 Inventor ya t beginnin g o f year . I f differen t fro m las t year' s closin g inventory , attac h explanation.. : 3 6 Purchase s les s cos t o f item s withdraw n fo rpersona l use.. . 3 7 Cos t o f labor . D o no t includ o an yairiounl s paidt o youiselt . 3 8 Material s an d 5upplio s 3 9 Othe rcost s 4 0 Ad d line s 3 5 throug h 3 9 4 1 Inventor ya t on d o f yea r 4 2 Cos t o f good s sold . Sublrac t lin o 4 1 fro m lin e 40 . Ente rtti e resul t her e an d o n pag e 1 , lin e 4 . 3 6 3 6 3 7 3 8 3 9 4 0 4 1 4 2 Q Y " DN O

1,168 . 1,168 . 1,168 . |iPcitf(IV:^': l Informatio n o n You rVehicle . Complet e thi s part onl yi f yo u ar o claimin g ca ro rtruc k axpanso s o n lin o 9 an d ar e no t require d t o fil e For m 456 2 fo rthi s business . Sa e th e instruclion s fo rlin o 1 3 l o fin d ou t i t yo u mus t fil e For m 4552 . 4 3 Who n di d yo u plac e you rvehicl e i n servic e fo rbusines s purposes ? (month , day , year ) - 4 4 O t th e tola ! numbe ro f mile s yo u drov e you rvehicl e durin g 2007 . ente rth e numt)e ro f mile s yo u use d you rvehicl e for ; a Businris s b Commutin g (se e instruclions ) cOlho r 4 5 D o yo u (o ryou rspouse ) hav e anothe rvohicl e availabl e fo rpersona l use? . 4 6 Wa s you rvehicl e availabl o fo f persona l us e durin g off-dut yhours ? 47 a D o yo u hav e evidenc e t o suppor t you rdeduction? . b I f 'Yes, ' i s th e evidenc e written ? DYO S ON O 

### • Yes - GN O

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### nN o •ftyr^i ^ Othe rExpenses , Lis t belo wbusines s expense s no t include d o n Unas B-2 6 o rlin e 30 . _BANK

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### 12/31/0' 8 1 Ewnr rI D CEIN) 23-307839 6 DU E DAT E 4/15/0 9 CORPORATIO N NAM E M & R 1

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### 4/15/0 9 TELEPHON E!



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### WHOL E DOLLAR S ONL Y 2 TOTA L BOO KINCOM E (su m o f incom o lo ral l t£ X period s u p to , bu t no t ove r5 year s total ) 2 3 DIVISO R (i n year s an d i n par t year s rounde d t o hre e decima l places ) Se e Instruction s 3 4 Divid e Lin o 2 b yLin e 3 M 5 AVERAG E BOO KINCOM E - Ente rLin e 4 o ri t tJin e 4 i s les s tha n zer o ente r'O ' S I Mflt,2M 7 S.DO D -•^7SM 1 0 Divid e Lin e S b y 0.09 5 Shareholders ' equit ya t th e EN D o f th e curren t perio d Shareholders ' equit ya t th o BEGINNIN Q o f Ih e curren t porio d I f Lin o 7 i s mor e tha n twic e a s grea t o rlos s thar i hal f a s muc h a s Lin e 8 , ad d Line s 7 an d 8 an d divid e b y2 . Otherwis e ente rLin e 7 . i 1 0 NE T WORT H - Ente rLin e 9 o ri f Lin e 9 i s les s tha n zer o ente r"0 ' n Multipl yLin e 1 0 b y0.7 5 | 1 2 Ad d Line s G an d 1 1 ! 1 3 Divid e Lin e 1 2 b y2 [ • 1 4 $150,00 0 valuatio n deductio n 1 5 CAPITA L STOC KVALU E - Lin e 1 3 les s Lin e 14.|bLr t no t les s tha n *0' . i f 100 % Taxable , anta rLin e 1 5 o n Lin e 17 . 

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. TOTA L ADDITION S - Su m o l (A ) throug h (E ) ' ; 3 A 3 B 3 C 3 D 3 E 3 Incom o o rlos s wit h Pennsylvani a adjustment s (Lin e 1 • Lin e 2 + Lin e 3 ) Tota l nonbusines s Incom e (o rloss ) j Incom e (o rloss ) t o b e apportione d (Lin e 4 - Lin e 5 ) ; Apportlonman t proportio n (fro m Schedul e C- 1 Lin e 5 ) Incom e (o rloss ) apportione d t o P A(Lin e 6 X Lin e 7) : Nonbusines s Incom e (o rloss ) allocate d t o P A 4 5 6 7 8 9 1 0 Taxabl e Incom e (o rloss ) afte rapportionmen t (LIn a 8 + Lin e 9 ) 1 1 Tota l No t Operatin g Los s deductio n (fro m RCT-ia3)!canno t sxcoe d $3,000,00 0 or1Z-1/2%o f LInel O 1 2 P Ataxabl e incom e (o rloss ) (Lin o 10-Lin e 11 ) 1 3 Corporat e Ne t Incom e Ta x(Lin e 1 2 x.0999 ) H 5 b 7 

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## LL C SECTIO NE : CORPORAT E STATU S CHANGE S Ou t o f Existenc e (Fina l Report ) 

### X

X Ou t o f Existence / ^ Withdrawa l Dat e AA "Dat o o f Distributio n o f X X P AAsset s O R N o Asset s t o Distribut e 

### X

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### X X

Purchaso rNam e Addres s Lin e J Addres s Lin e 2 Cit y Stat e ZI P X X X X X X X X X X X X SECTIO N F : GENERA L INFORMATIO N QUESTIONNAIR E Brie f descriptio n o f corporat e activil ym P AAI R T Irro t descfiptto n o ) corporat e activit yNON E jUtsid e o f F'A Lis t othe rstale s i n whic h taxpaye rNON E ha s activit y 

### RANSPORTATIO N

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### P A Incorporatio n Dat e 

### X X am32DQ i 1 Doe s an ycorporation , individual , o rothe rbusines s entit yhol d al l o ra majorit yo f (h e stoc k o f thi s corporation ? 2 Doe s thi s corporatio n ow n al l o ra majorit yo ( sioc5< i n othe rcorporations ? I t yes , complet e Schedul e X , 3 I s thi s taxpaye ra partnershi p tha t elQCts t o fil e federa l taxe s a s a corporation ? 4 Ha s federa l Qovernmen t change d taxabl e incom e astoriginalt yreporle d (o ran yprio rperio d (o rwhic h report s o f chang o hav e no t bee n file d i n PA ? I f yes ; Firs t F'erio d En d Dat a X X X X X X X X X X N N N N Las t Perio d En d Dal e 

### X

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### LEHIG H VALLE Y INTERNATION AALLENTOWN Count y 

### LEHIG H KOZ/KOE Z N

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### lOlDOOflbb b

n 1 0 n / R f t n n l? i V W J WJCb C 11(17/07/0 ^REV-ad O (2-05 ; Schedul e L :'j.UV^Lr:-;;v^:?^' ^ Beqfnnin q ofYea r a b En d ofYea r 1. . Cas h 2.a . Trad e note s an d account s receivabl e b . Les s silowanc s fo rba d debt s 3 . Inventorie s 4 . U.S . Governmen t Oblicjatlon s 5 . Tax-exemp t securitie s 6 . Othe rcurren l asset s (attac h schedufe ) 7 . Mortgag e an d rea i estat e loar^s 8 . Othe rinvestment s (attac h schedule ) g.fl . Building s en d otha rdepreciabl e asset s b . Les s accumulate d depreciatio n 1Q.a . Depletabl e assel s b . Las s accumulate d depletio n 11 . Lan d {ne t o f an yamortization ) 12.a . Intanpibl e asset s (amortlzablaonly ) b . Les s accumulate d amortizatio n 13 . Othe rasset s (attac h schadula ) 14 . Tota l Asset s Liabilitie s an d Capita l 15 . Account s payabl e 16 ; Mortgages , notes , bond s payabl e i n ies s tha n 1 yea r 17 . Othe rcurren t liabilitie s (aUacl i schedule ) 18 . Mortgaggs , notes , bond s prayabl e i n I yea ro rmor e 19 . Otha rliabilitie s (attac h schedule ) i 20 . Member' s Capita l Accoun t 21 . TotaMiabllitte a an d capita l 719.07 7 530,226 ) 188.85 1 Schedul a M 1 . Member' s Capita l Account-Beginnin g 2 . Capita l Contribute d durin g Ta xPerio d 3 . Na t incom e fo rTa xPerio d '. 4 . Withdrawal s o f Capita l Durin g Ta xPerib d 5 . Member' s Capita l Account-Endin g (Line' s 1 + 2 + 3-4) , Mus t equa l Schedul e L . Colum n D . Lin e 2 0 424,59 4 (105,632 ) (530,226 ) 

### Schedul e N 1 . Nam e o f Membe rReporiin g Incom e frorV i LL C o n P APersona l Incom e Ta xRetur n ... : SS N o f Membe rReportin g Incom e from-LL C o n P APersona l Incom e Ta xRetu m ....'.,. . MICHAE LB . SELI G b RHELICOPTERS , LL C : 23-307839 6 j 12/31/0 8

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### D RHELICOPTERS , LL C MICHAELS . SELI G. 23-307839 6 SCHEDUL EL - ADDITIONA LSCHEDLJL E Beginnin g En d o f Yea r ofYea r Lin e 6 Othe r Curren t Assets : Prepai dCost s $ 1,16 8 $ 160 Lin e 1 3 Othe r Assets : Security Deposit s $ L^ O $ 13 0

Lin e 1 9 Olhc r Liabilities ; Membe r Loa n5 700,33 7 $ 719,07 7

ninn/ninnf S XV-t \UP.b Q liC\7./P7./P. O04/01/201 1 9 :45A M FA X 10014/002 7

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DETAC H HER E BEFOR E MAILIN G 

# t ^ • yPennsylvani a REV^SS R OT(7/O9 ) p ^ CORPORATIO N TAXE S :u"i:rcoRPORAT>a N TAXE S REV-853 R ANNUA L EXTENSIO N REQUES T ACCOUfJ TI D 

### 4719-70 0 TA X YEA R EK D DAT E



### 12/31/0 9 EI N



### 23-307839 6 COflPORATIO N NAM E 

### D R HELICOPTER S LL C STAT E O F INCORPORATIO N PENNSYLVANI

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### 4/15/1 0 TELEPHON E



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t credit STE P G : Corporat e Office r (Sig n affirmatio n below ) NAM E PHON E E-MAI L niCHAE L B SELI G FOR M BARCOD E 1D3 E PACZOIOI Loyuin o 1 affir m unde rpenaltie s prescnbe d b yla wttin t Uil s report (includin g an yaccom^jiinyftiotchadLjIe i an d sl^temfints ) has bee n examine d b ym e an d t o th e ties t of m yknowledg e an d belie f i s a true , correc t an d complet e report . 1 1 prepare d aya perso n othe rtha n th e taxpayer , hi s declaratio n i s bast d I o n al l intonnatio n o f wtiic h h e ha s an yknowledge I Corporal s Office rSignature/Dat e04/01/20 1 1 S-45Al. t FA X [^OOlG/002 7

ACCOUN TI D TA X YEA R EN D ;CT-10 1 PAG E 2 O F 6 laiDDOieD ? H71'17D a ia3isn m NAM E D R HELICOPTER S LL C P ACORPORAT E TA X REPOR T200 9 SECTIO N A : CS/F F OLDES TPERIO D FIRS T YEA R 1 YEA R 2 YEA R 3 YEA R M YEA R S YEA R b YEA R 7 CU R Y R TA X PERIO D

BEGINNIN G aiDlEDO S Dioiano t 01D1EDD 7 oiDiaoof l D10120D 1 TA X PERIO D ENDIN G 1231HDG 5 12312QD L iBHiann ? lE31SDD a

• lEaiEDD' i BOO KINCOM E -iaL73 1 -laiEs q -iifi7i a -lQ5ti3 2 -12557 5 InvesttYien t i n LL C

Holdip Q Compan

y Famil yFar m X X N X X N X X N

WHOL E DOLLAR S ONLY 2 TOTA L BOO KINCOM E (Su m o f incom e fo ral l ta xperiod s u p to . bu t no t ove r5 year s total ) 3 DIVISO R (i n year s an d i n part year s roundo d t o Ihre o docima l places; ) Se e Inslructions . 4 Divid e Lin o 2 b yLin e 3 . 5 AVERAG E BOO KINCOIVI E - Ente rLin e 4 , O ri f Lin e 4 i s les s tha n zer o ente r'0 ' -5=14^1 0 5.00 0 -116=16 2

D / ' N 6 Divid e Lin e 5 b y0.095 .

7 Shareholders ' equit ya t (h e EN D o t th o curren t perio d 8 5haretiolders ' equit ya t th e BEGINNIN G o f th o curren t perio d 9 I f Lin e 7 i s mor e tha n twic e a s grea t o rles s tha n hal f a s muc h a s Lin e 8 , od d Lina s 7 an d 8 ari d divirif ^ b y2 . Otherwis e ente rLin e 7 . 0 (.3330 3 •S3DeS b 0 1 0 NE TWORT H - Ente rLin e 9 , o ri f Lin e 9 i s les s tha n zer o ente r'0* . 1 1 Multipl yLin o 1 0 b

y0.75 . 1 2 Ad d Line s 6 an d II . 1 3 Divid e Lin e 1 2 b

y2 . 1 4 $150,00 0 volualio n deductio n 1 5 CAPITA L STOC KVALU E ~ Lin e 1 3 les s Lin a 1 4 bu t no t les s tha n "O" . I f 100 % taxable , ente rLin e 1 5 o n Lin e 17 . 1 0 1 1 l a 1 3 I H I S 0 0 0 a 15DD0 D a 1 6 Proportio n o f taxabl e asset s o rapportionmen t proportio n (fro m Schedul e A-1 . LIM A5 ) I L 1 7 TAXABL E VALU E - Multipl yLin e 1 5 b yLin e 16 . I f les s tha n zero , ente r'O' . 1 7 1 8 CAPITA L STOCtOFOREIG N FRANCHtS E TA X - MultiplyLin o 1 7 b yO.CK)?89 . 1 6 I'DQaOO Q Q D Tota l Beginnin g o f Taxabl e Yea rAsset s 

## laaas i Tota l En d o f Taxabl e Yea rAsset s IIQIS E

loioDD'ian ? PAC^01Q2 L 02/01/1 0 lOlQQDTED ?04/01/20 1 1 8.45A M FA X @]0017/002 7

ACCOUN TI D TA X YEA R EN D CT-IO l PAG E 3 O F 6 lDlDDm3D 7 471170 0 ie31EDD TNAME D R HELICOPTER S P ACORPORAT E TA X REPOR T200 9 L L C SECTIO N B : Bonu s Dapraclatlo n 1 Curren l yea rf(;d . deprecialio n o f 168 k prop . 2 Curren t yea radj . fo rdispositio n o f 168 k prop . 3 Othe radjustment s (Attac h Schedul e C- 3 i f claimin g bonu s depreciation. ) 

### 0 0 0 Busines s Trus t

Solicitatio n Onl y Singl e Membe rLL C MulliMemberLL C PA- S Corporatio n Taxabl e Built-i n Gain s 

### X

X X X X X X X X X X X N N Y N N N SECTIO N C : CORPORAT E NE TINCOM E TA X 1 Incom o o rlos s Iro m federa l retur n o n a separat e compan ybasi s DEDUCTIONS ; ACorporat e dividend s locGwo d (Fro m Schedul e C-2 , Lin e 6 ) B Interes t o n U.S . securitie s (GROS S IN Tles s EXPENSES ) C Cur ryr . addll . P Adeprec . plu s adjust , fo rsal e (altache d Schodul o C-3 ) D Otho r(attache d sctiedule ) Se e instructions . TOTA L DEDUCTION S - Su m o f (A ) throug h (D ) E A E B E C E D E ADDITIONS : ATaxe s impose d o n o rmeasure d b yne t incom e (attache d schedule ) B Ta xpreferenc e Item s (attache d cop yo f Federa l For m 4G26 ) C Employmen t incentiv e paymen t credi t adjustmen t (attache d Schedul e W ) D Curren t yea rbonu s depreciatio n (attache d Schedul e C-3 ) E Othe r(attache d schedule ) Se e instructions . TOTA L ADDITION S - Su m o f (A ) throug h (E ) 3 A 3 B 3 C 

### 3 D 3 E 3 4 Incom o o rlos s wit h Pennsylvtini a adjuslmonl s (Lin e 1 • Lin e 2 + Lin e 3 ) 5 Tota l nonbusines s incom e o rlos s 6 Incom e o rlos s t o b e apportior)e d (Lin e 4 - Lin e 5 ) 7 Apportionmen t proportio n (fro m Schedul e C- 1 Lin e 5 ) 3 Incom e o rlos s apportione d t o P A(Lin e 6 xLin e 7 ) 9 Nonbusines s iricom a o rlos s allocale d t o P A 1 0 Taxabl e incom e o rlos s afte rapportionmen t (Lin e 8 + Lin e 9 ) 1 1 Tota l Ne t Operatin g Los s deductio n (fro m RCT-103 ) 1 2 P Ataxohi o incom e o rlos s (Lin e 1 0 • Lin o 11 ) 1 3 Corporat e Ne t Incom e Ta x(Lin e 1 2 x0.0999 ) 4 

### 5 7 fl I D 1 1 I E 1 3

lDlDDm3D 7 PACZOI03 L 02/Dl/l D 

### 101000^30 704/01/20 1 1 8 - 15AI. 1 FAX ©0018/002 7 IDIDOQTMD ? ACCOUN TI D TA X YEA R EN 0 .<CT-10 1 PAG E 4 O F 6 

### 471170 0 laSlEDO TNAH E D R HELICOPTER S LL C P ACORPORAT E TA X REPOR T200 9 SECTIO N D : LOAN S TA X 1 Di d thi s corporatio n hav e a fisca l office rresiden t In P Aan d payin g interes t o n indetilednes s o t th o corporation ? 2 Di d Dii s corporatio n hav e indobtodnes s outstandin g t o individua l resident s and/o rpartnership s residen t m Pennsylvania ? 3 Di d thi s corporatio n hav e indebtednes s outstandin g hel d b ya trustee , aoen t o rguardia n fo ra residen t individua l taxabl e i n it b ow n righ t o i b

ya n executo ro radministrato ro f a n estat e wherei n fh o riecedBnt w.^ s a residen t o f Pennsylvania ? XX N X X Y X X N Lis t outstandin g indebtedness . Attac h separat e schedul e i f additiona l spac e i s required .

(r\tQros t Amoun t 0

D D Interes t Rate

0 0 0 Taxabl e Valu o 

## a D 0 Ta xIndGb t

Loan s Ta x X X

X X SCHEDUL E A-1 : Apporlionmoil t Schedul e Fo rCapita l Stock/Foreig n Franchis e Ta x(Includ e For m RCT-102 . RCT-IOS , o rRCT-106 ) Thre e Facto r Properl y- P A Propert y~ Tota l Payrol l - P A • Payrol l - Tota l -^^ale s - P A oa'ie s - Tota l .HEDULEC-1 : Ttire e Facto r Pfoporl y—

P A Properl y- Tola l Payrol l - P A Payrol l - Tota l . Sale s - P A Sale s - Tota l l A

I B E A E B 3 A 

### 3 B AppOrliu i l A I B E A E B 3 A 3 8 

## n 0 D 0 0 0 I C E C 3 C Q

0 D Singl o Facto r NumBrato i Denominato r Apportionmen t •Proportio n . 4 A.

4 B 5 

## a 0 l.DOODO D Apporliunmon t Schedul e Fo rCorporat e Not Incom o Ta x(Includ e For m RCT-106 ) I C E C 3 C Singl e Facto r Numerato r Denominato r ApportioniTien t Proportio n 4 A

M B



### 101000^40 7 PACZDIOC L 02/31/1 0 

### 101000140 704/01/201 1 8:45A M FA X 00019/002 7 101DDa'=iSD 7 ACCOUNTI D M71S7D 0 TAXYEAREN D 1231500* 1 NAME D R HELICOPTER S LL C i?CT-10 1 PAG E 5 O F 6 P A CORPORAT E TA X REPOR T200 9 SECTIO N E ; CORPORAT E STATU S CHANGE S Ou t o f Exislonco / Ou t o f Existenc e X X N Withdrawa l Dat e X X (Fina l Report ) Date o f Distributio n o f X X O R N o Asset s X X P AAssels ' t o Distribut e P ACorporations ; Repar l dal e busines s aclivil ycease d an d dat o OSSOt S wer e dislributod . Foreig n (Non-PA ) Corporations ; Repor t dat e busines s activit yi n P Acease d an d dat e P Aasset s wer e distributed . •Schedul e o f Dispositio n o f Asset s MUS Tb a complete d an d file d wit h th e P ACorporat e Ta xReport . Ha s Ui e corporatio n sol d o rtransferre d I n bul k 5 1 % o rmor e o t an yo f th e followin g classe s o f assets ? X X N An ysloc k

o f goods , wares , merchandis e o f an ykind , fixtures , machinery , equipment , building s o rrea l estate . I f so , pleas e provid e th e narne.an d addres s o f th e purchaser , (Attac h separat e schedul e i f additiona l spac e i s required. ) Purchase rNam e Addres s ^Lin e 1 Addres s Lin e 2 Cit y Stat e ZI P X X X X X X X X X X X X SECTIO N F : GENERA L INFORMATIO N QUESTIONNAIR E Brie l descriptio n o l corporat e activit yi n P AAI R TRANSPORTATIO N Brie f descriptio n o f corporat e activit yNON E outsid e P A • is l othe rslate s i n whic h taxpaye rNON E a s aclivil y Stat e o l incorporatio n X X P A Incorporatio n Date X X 0413ED0 1 1 Doe s an ycorporation , individual , o rothe rbusines s entit yhol d al l o ra majorit yo f th e stoc k o f thi s corporation ? 2 Doe s thi s corporatio n ow n al l o ra majorit yo f stoc k i n othe rcoiporalions ? I f yes , complet e Schedul e X . 3 I s thi s taxpaye ra partnershi p tha i elect s t o fil e federa l taxe s a s a corporation ? AHa s federa l governmen t change d taxabl e incom e a s originall yreporte d fo ran yprio rperio d fo rwhic h report s o f chang e hav e no t bee n file d i n PA ? I f yes : Firs t Perio d En d Dat e X X Las t Perio d En d Dat o X X Accountin g Method-Federa l Ta xRetur n

C A = Accrua l c ^ Cas h O = Othe r Othe r Accountin g Method-Financia l Statement s

C A = Accrua l c = Cas h O = Othe r Othe r 10lDQmS0 7 PAC20105 LD?/oi'i o lOlDOmSD ? X X X X X X X X Y N N N04/01/20 1 1 8-4GAI. 1 F.» X [^0020/002 7 iQlGDmLO ? ACCOUNTI D 471170 0 TAXYEAREN D lESlEDD I NAM E DR HELICOPTER S LL C ?CT-10 1 PAG E 6 O F 6 P ACORPORAT E TA X REPOR T200 9 SCHEDUL E O F REA L PROPERT YI N P A(Attach separat e sctiedul e i f additiona l spac e rr^quired. ) O = Ow n Street Addres s City R = Ren t X X R LEHH; H VALLE YINTERNATIO N ALLENTOU N X X X X X X Count y LEHIG H KOZ/KOE Z

CORPORAT E OFFICERS SS N Las t Nam o Firs t Nam e M l Presidenl/Manaoi'^ O Partne r Vic e Presiden t Secretar y TreasurerH'a xMar^age i TA X PREPARER' S NAM E AN D ADDIRES S Mai l t o Practitionq r Federa l EI N Fir m Nam e Addres s Lin o 1 Addres s Lin e 2 Cit y Stal e ZI P X X X X X X X X

X X X X X X X X X X X X X X X X Y 23304134 7 GEIGE R ft ASSOCIATE S 115 0 GLENLIVE TDRI V ALLENTOU N P A laiO L

T u PrepBrer' 3 Slgnatur»/Qat c

NAM E THOMA S S - GEIGER- . HT- . CP A PHON E Liogmos o E-MAI L



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### SCHEDUL E C- 2 P ADIVIDEN D DEDUCTIO N SCHEDUL E COR P TA X ACCOUN TI D M M D D YY TA X PERIO D ENDm a

Fedeia l Sctiedul e C , Lin e (20) , Tota l deductions . Federa l Schedul e C . Lin e (15) . Foreig n Dividen d Gross-U p (Sectio n 78) . Dividend s fro m less-than-20%-ownc d foreig n corporation s liste d o n Line s (13 ) an d (14 ) o f federa l Schedul e C - x70^ 1 Dividend s fro m 20%-or-mgr o owne d foreig n corporation s lisloc l o n Lino s (13 ) an d (]4 ) o ( foclera l Schedul e C - x80 % Dividend s liste d o n Line s (13 ) an d (14 ) o l fedora l Schodul o C fro m foreig n corporation s tha t mea t th o '80 % volin g an d valu e lest ' o l IR C Sectio n 1504 (a ) (2 ) on d otherwis e woul d qualif yfo r100 % deductio n unde rIR C Sectio n 24 3 (a ) (3 ) i f the ywer e a domesti ccorporation . D o no t lis t an yamount s tnciudc d i n ite m 4 Tota l P ADividen d Deductio n - Ad d Line s 1 , 2 . 3, 1 an d 5 [Ente rabov e a t Sectio n C , Lin a (2a) ] 1 2 3 4 5 6 

### SCHEDUL E X Taxpayer s completin g thi s sctiedul e mus t provid e beginnin g an d endin g balanc e sheets , reflectin g th e consolidate d ne t wort h o f th e taxpaye ran d al l subsidiaries . CORPORATIO

ND RHELICOPTER S LL C COR P TA X ,-,ir t Tn n AccouHTi D 4719-70 0 I W M D 0 YY TA X PERIO D ENDIN G 12310 9 '}•••:v^/.;- i :->-;vi^J:;-•:-:^^f-' ^ .•ri ' .;•>;-••.-••,' • ••''^-'••••'^'-' ' :Cofp;TaX'Acc6urit<|D : :^^•?^^•'<^-^i-^•;?f".^-i;M7•^.vl•i^- ' :-f;''¥--,^nlify-:i|C>-.<Em),';^:. ;

Name , SSN , EI N and/o rCor p Ta xAccoun t I D Numbe r(I f applicable ) o f an yIndividua l o rbusines s entit yownin g al l o ra majorit yo ( th a stoc k o f th o taxpayer . 

### ;NaJHe^^;:^:^:.^if-i^^::"'fef^s^^^^;;;i^^^ .SSNriSr?ElN^j;^??^r:V'? v Cor p TaV;'Accdu n t-l b • ?

r'ACAaiDl L 10:29/0 704/01/20 1 1 S:06A H FA X

REV-aaOCKOS-DO ) Pennsylvani a ocpAnTHw ro ritcvEmi s Schedul e L -Balanc e Sheet s fo rSingle^Membe rLimite d Liabilit yCompanie s whe n th e Incom e i s Reporte d o n th e Persona l Incom e Ta xRetur n o f th e Membe r Beginnin g ofYea r En d o f Yea r 1 . Cas h 2.a . Trad e note s an d account s receivabl e b . LBS S allowanc e forba d debt s Inventorle e 4 . U.S . qovernmsn t Qbligation g 5 . Tax-exemp t securitie s Othe rcurren t asset s (attac h schedule ) fviortgag e an d rea l estat e loan s 8 . Othe rinvestment s (atlac h schedule } 9.a . Building s an d othe rdepreclgbl a asset s b . Les s accumulate d depreciatio n 

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# mmm m WM^WJi^: A .,-f' ^ ;•t.:^ . :-....7,'>'.-:.lf.''--- -

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; ^ ^^^:-^^i^J^: : '.i-lO, 949,0 0 436,900.0 0 4 , IfiO.D O 104,048.0 0 10 . a . Depletabl e asset s

_b . Lag s accumulate d depletio n /;/;-r : r ; ^>;i•^;•:. ; 11 . Lan d (ns t o f an yamortization ) J_2j . ^b . 13 . Intangibl e asset s (amortizabl e only) Les s accumulate d amortizatio n Fvv^FV^i^Ori ^ Othe rasset s (attac h schedula ) 14 . Tota l asset s Llabllltie g an d capita l Account s payabl e I^ortgaqes , notes , bond s payabl e i n les s tha n on e yea r 130.0 0 1 3 0 188,851.0 0 •.^' 1 .".:.•>. • :••'••'> • :^? ^ 110 , \?. 2 0 0 0 0 ^•y^i: ^ 15 . 16 . .rr.,,,<u.-rT : 

# w . ••ti.'-.".'-VJ.i':-->;''.\' \ V-'-w''-'-•'••-1-- - » ^ W^^^^^MT! ^ U^-^y^yiii( :

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# wm^:^^^^'^ - 'Wy^:^^i^^^^^ : Mortgages , notes , bond s payabl e i n on e yea ro rmore 

# mmmm . ^i^^m^y^; ^ othe rliabilitie s (attac h schedule ) Memljer' s capita l accoun t '^fy^-'::^^X'>:^ . 719,077.0 0 'j^r-^-^i^^t'^i^-ii^^ v Tota l liabilitie s an d capita l -530,226.0 0 188,851.0 0 7 4 3,^25.O Q

••Sit;i$;;o:l^il®lP' 3 3 , : i 0 3. 0 0 ^rl'^>:SV^x-:S^ v Schedlil e M- 1 -Reconciliatio n o f Incom e (Loss ) pe rBook s t o Incom e (Loss ) pe rRetur n n o , 122.0 0

1 . Ne t Incom e (loss ) pe rbooks 2 . Incom e include d o n federa l Schedul e C , federa l Schedul e E o rfedera l Schedul e H an d no t include d o n book s thi s yea r(itemize ) . 3 . Expense s recorde d o n book s no t include d o n federa l Schedul e C , ledara l Sct\cdul e E o r federa l Schedul e F thi a yea r(itemiie ) a Depreciatio n $ . tJ , Trave l an d entertainmen t $ . 4 Ad d Line s 1 throug h 3 -122,575.0 0

-122,575.0 0 5 . Incom e include d o n booKs no t include d o n

federa l Schedul e C , federa l Schedul e E o r federa l Schedul e F thi s yea r(Itemize ) a . Tax-exemp t Interes t 5 6 Expense s recorde d o n federa l Schedul e C , federa l Schedul e E o rfedera l Schedul e F an d no t include d o n book s thi s yea r(itamizo ) a Depreciatio n $ . 7 Ad d Line s S an d 6 8 . Incom o o rLos s o n federa l Schedul e C , federa l Schedul e E o rfedera l Schedul e F. • Lin e 4 lea s Lin e 7 . -1?,2 , 57S,0 0 Schedul e iyiT2.-Recon"ciliatio n o f Member' s Capita l Accoun t 1 . 2 . 3 . 4 5 . fvlember' s beginnin g capita l accoun t Capita l contribute d durin g ta xperio d Ne t incom e fo rta xperio d , Withdrawal s o f capita l durin g la xperio d Member' s endin g capita l accoun t (Line s 1-^2+3-4 ) fWua t equa l Schedul e L , Colum n D , Lin e 20 . . . . -530 , 2 7.6.0 0 19,498.0 0 -122,575.0 0 -633,303,0 004/01/201 1 8.4GA M FA X

•REV-eeOC T(05-08 ) (210023/002 7 Pennsylvani a DEPARTUCH f

o f FUrvEhU

E C- 5 Schedul e o f Taxe s P ACorporat e Ne t Incom e Ta x ^ ACapita l Stock/Franchis e Tax Philadelphi a Busines s Privileg e Tax-Gros s Receipt s Portio n Philadelphi a Busines s Privileg e Tax-Ne t Incom e Portio n 

## Z ]

Incom e Taxe s - Othe rState s Payrol l Taxe s . Rea l Estat e Taxe s Sale s an d Us e Ta x 

# J Z ]

Busines s Privileg e Ta x- Othe rtha n Incom a Occupanc

yTa x Loca l Incom e Taxe s LocalTaxes-No t base d o n incom e 

# Z l Olhe rTaxe s - Not Base d o n Incom e Mhe rIncom e Taste s Tota l TaxExpens e reporte d o n Federa l Incom e Ta xRetur n 

## 1

. _J Schedul e O A- Othe rAddition s Descriptio n

Tota l Amoun t

Schedul e O D - Othe rDeduction s Descriptio n Federa l wage s disallowe d a s a resul t of ta x credit s unde rIR C Se c45 B o rIR C Sec . ^ 1

Tota l Amoun t

wt-io;r2 T.tiu o04/01/20 1 1 8:46A M FAX 00024/002 7 D R HELICOPTER S LL

C 23-307839 6 SCHEDUL E L-ADDITIOIMA L INFORMATIO N

BEGINNIN G EN D O F O F YEA R YEA R LINE S OTHE R CURREN TASSETS PREPAI D COST S 16 0 416 0 LIN E 1 3 OTHE R ASSET S SECURIT YDEPOSIT S 13 0 13 0 LIN E 1 9 OTHE R LIABILITIE S MEMBE R LOA N 71907 7 74342 504/01/201 1 8:4GA M FA X 1^0025/002 7

^C^iHDUL E C '(For m 1040 ) DepSfliiisti l of Ih cTrcasuo ' ..^ v intarnn i p»*Bnu a Sflrvlc B (yy ) 

### Profi t o rLos s Fro m Busines s (Sol e Proprietorship ) *- Partnerships , join t ventures , etc , generall ymus t file For m 10G 5 o r1065-B . •Attac h t o For m 1040,1040NR , o r1041 . "Se e Instruction s fo rSchedul e C (For m 1040) . GMONo , ]S'15-OD7 a 

# 200 9 AHacfimtn l - _ aoflLrtnc o No . tJ j Nnrii r ot Qtoprloto r MICHAE LB SELI G Socli l tBcurlt ynumbar(5SN ] APdnci;?;' ! buslnos s o rprolB^sion , incljrfin o produc l o f safvlC a (in o irniriKlions ) HELICOPTE RTRANSPORTATION C E3usinc&

3 name . I t n o seoarat e bu:.-inc5 £ nama . leav e blAnk . D R HELICOPTERS , LL C E BuiLK:.^addrc6iCinclualnoiulteft,,oo(T.n3.)'-204 5 WESTGAT E DRIV E SUIT E 20 5 City , tow n O f pos l pfficfl . stale , anf

l ZI PeoJ c BETHLEHEM , P A 1801 7 F Accnunlin Q meUiod : 0 ) [XjCas h (2 ) [JAccrua l (3 ) [_)Othe r(specify)" • 3 1 G Di d yo u 'niateilall yparlicipata ' i n th e Operatio n o l thi s busines s durin g 2009 ? I f 'No, ' se e instruction s fo rlimi t oi l tosses.. |XTYO S H I f yo u Starte d o racquire d thi s busines s durin g 2009 , cliec k her e * * iPartTr-:-. ! Incom e N o Gros s receipt s o rsales . Caution . Se e th e instruction s an d ctiec k Ih e bo xif : • Thi s incom e wa s reporte d t o yo u o n For m W- 2 an d th e 'Statutor yemployee ' bo xo n tha t for m wa s checkdrt , o r • Yo u ar e a rnornba ro f a qualifio d join t vontur o reportin g onl yraiila l rea l ostat o incom e no t subjoc i | 1 t o self-employmen t tax . Als o se e instruction s fo rlitrii t o n losse s ^ | | Return s an d allowance s ' . Subtrac t iin a 2 fro m lin o i Cos t o f floods sol d .(fro m lin e 4 2 o n pag e 2 ) Gros s profit . Sublrac t lin e 4 fro m lin e 3 6 Otho rincome , includin g fedora l an d stal e Qi'isolin o o rfue l la xcredi t o rrefun d (sa e instructions ) 7 Gros s income . Ad d line s 5 an d 6. . - . — Bart-ll ^

Expenses . Ente rexpense s aAdvertising . Ca ran d truc k

expense s (so e instruclions ) 1 0 Commission s an d fees . 

### n 1 2 1 3 1 4 Contrac t labo r (se e inslructions ) Depletio n ... ; Depreciation'an d sectio n 17 9 oxpons o daduclioi i (no t include d i n Par t 111 ) (se e instructions ) Employe e bonoli t program s (olhe rIbo n o n lin e 19 ) Insuranc e (otfie rtha n health).. . Interest : a Morloag o (pai d l o tjonds, - otc ) ...•..•. . r b Othe r 1 5 1 6 1 7 Lega l & professiona l service s . 1 0 1 1 1 2 1 3 1 4 1 5 16 a fo rbusines s us e o f you rhom e onl yo n lin e 30 .

85,309 . 5,30 3 16 b 1 7 3,440 . 1 8 Oftic Q expens e 1 9 Pensio n an d profit-sharin g plan s 2 0 Ren t o rloas Q (se a inslructions) . a VohiclGs , machinery , an d equipment . b Olhe rbusini-'s s propert y 2 1 Repair s an d mainlonanc B 2 2 Supplie s (no t include d i n Par t 111). . . . 2 3 Taxe s an d license s 2 4 Travol , maals , an d enlertainmont : a Trave l b Deductibl e meal s an d entertainmen t (ie a inslructions ) 2 5 Utilitie s 2 G Wage s (los s omploynlen t credits).. . 2 7 Othe rexpense s (fro m lin o 4 8 o n pag e 2 ) I S 1 9 2 0 a 2 0 b 2 1 2 2 3,31 4

14,53 0 2 3 24 a 24 b 25 _ 26 2 7 4,17 0

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### "^'m'^^i^'^^^m^^"^ ^ 2 3 Tota l expense s befor o expanse s fo rbusines s us a o f homo . Adr l lino s 8 Ihroufj h 27 . 2 9 Tenlaliv' e profi t o r(loss) . Subtrac t lin e 2 8 fro m lin e 7 3 0 Expense s fo rbusines s us e o f you rhome . Attac h For m 882 9 3 1 Ne t profi t o r(loss) . Subtrac t lin a 3 0 fro m lin o 29 . • I f a profit , enle i o n bot h For m 1040 , lin e 12 , an d Schedul e SE , lin e 2 o ro n For m 1040NR , lin e 1 3 (i f yo u checke d th e bo xo n lin e 1 . se e instructians) . Estate s an d trusts , ente ro n For m 1041 , lin o 3 . • I f a loss , yo u mus t g o t o lin o 32 . 3 2 I f yo u hav e a loss , chec k th e bo xtha t describe s you rinvestmen t i n thi s activil y(se e instructians) . • I f yo u chacko d 32a . ente rth e los s o n bol h For m 1040 , Un a 12 , an d Schsdul a SE , lin e 2 , o ro n For m 1Q4[1NR , lin o 1 3 O

f yo u checke d th e bo xo n lin e 1 , se e th o lin e 3 1 Instructions) . Estate s an d trusts , ente r o n Forn i 1041 , lin e 3 , I f yp u chocke d 32b . yo u mus t aitac h For m 6198 . You rlos s ma yb e lirnilod . ^ 28 _ 

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. 'fPal7t^lHM.V.' | Cos t o f Good s Sol d (se e instructions ) Paae 2 3 3 Melhod(s ) use d l o valu e closin g inventory ; a [ J Cos t b Q Lowe ro f cos t o rmarke t c~Qoihe r(attac h explanation ) 3 4 Wa s Iher a an ychang e i n dolerminin o quantities , costs , o rvaluation s betwee n openin g an d closin g invontory ? , . , . I f 'Yes.'allocf i explanatio n ;. . Pl^e s P ] 3 5 Inventor ya t beginnin g o f year . ! f differen t frotT i las t year' s closin g inventory , attac h explanalio n 3 6 Purchase s las s cos t o f item s withdraw n fo rpersona l use.. . 3 7 Cos t o f labor . D o no t includ e an yamount s pai d t o yourself . 3 8 Matorial s an d supplie s 3 9 Othe rcost s 4 0 Ad d lino s 3 5 throug h 3 9 4 1 Inventor yat on d o f year . 3 5 3 6 160 .

3 7 3 8 3 9 4 0 4 1 4 2 Cos t o f good s sold . Subtrac t lin e 4 1 fro m tin e 4-0 . Ente rth e resul t her e an d o n pag e 1 , lin e 4 - •P'art\IV.-i n Informstio n o n You rVehicle . Complet e thi s par t onl yi f yo u ar

e claimin g ca ro rtruc k requiro d l o fil e Form 456 2 fo rthi s business . Se e fh e instruclion s fo rlin e 1 3 t o fin d ou t i f vo u 4 2 160 . 160 . expense s o n lin e 9 an d ar e no t yo u mus t fil e For m 4562 . 4 3 Whe n di d yo u plac e you rvehicl e i n servic e fo rbusines s purposes ? (month , day , year ) * • 4 d O f th e tola l numbe ro f mile s yo u drov e you rvehicl e durin g 2009 , enle rth e numbe ro f milo s yo u use d you rvehicl e for ; a Busines s b Commuitn g (so e instructions ) cOtho r "- \ 4 5 Wa s you rvehicl e availabl e to rpersona l us e durin g off-dut yhours ? ^'''e s \Z\^ ° 4 6 D o yo u (o ryou rspouse ) hav e anothe rvehicl e availabl e fo rpersona l use ? 1""]^^ * [""[H Q / a D a yo u hav e evidenc e f o suppor i you rdeduction ? Q Yo s LJN O b I f 'Yes, ' i s th e evidenc e written?. . - ' Tlyp s | |N O [Par t V-V- : . j othe rExpenses . Lis t belo wbusines s expense s no l incliirie d o n line s 8-2 6 o rlin e 3 0 BAN K CHARGE

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r her e an do n page 1 , 4 8 X44 . 7 5 . 353 . 2,885 . 1,353 . 825 . 205 . 522 . 6,362 . Schedul e C (For m 1040 ) 200 9 FDIZOtlS L lAJM/ m