[Senate Hearing 109-797]
[From the U.S. Government Publishing Office]
S. Hrg. 109-797
TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY--VOL. 2 OF 4
=======================================================================
HEARING
before the
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS
of the
COMMITTEE ON
HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
UNITED STATES SENATE
ONE HUNDRED NINTH CONGRESS
SECOND SESSION
__________
AUGUST 1, 2006
__________
Printed for the use of the Committee on Homeland Security
and Governmental Affairs
COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
SUSAN M. COLLINS, Maine, Chairman
TED STEVENS, Alaska JOSEPH I. LIEBERMAN, Connecticut
GEORGE V. VOINOVICH, Ohio CARL LEVIN, Michigan
NORM COLEMAN, Minnesota DANIEL K. AKAKA, Hawaii
TOM COBURN, Oklahoma THOMAS R. CARPER, Delaware
LINCOLN D. CHAFEE, Rhode Island MARK DAYTON, Minnesota
ROBERT F. BENNETT, Utah FRANK LAUTENBERG, New Jersey
PETE V. DOMENICI, New Mexico MARK PRYOR, Arkansas
JOHN W. WARNER, Virginia
Michael D. Bopp, Staff Director and Chief Counsel
Michael L. Alexander, Minority Staff Director
Trina Driessnack Tyrer, Chief Clerk
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS
NORM COLEMAN, Minnesota, Chairman
TED STEVENS, Alaska CARL LEVIN, Michigan
TOM COBURN, Oklahoma DANIEL K. AKAKA, Hawaii
LINCOLN D. CHAFEE, Rhode Island THOMAS R. CARPER, Delaware
ROBERT F. BENNETT, Utah MARK DAYTON, Minnesota
PETE V. DOMENICI, New Mexico FRANK LAUTENBERG, New Jersey
JOHN W. WARNER, Virginia MARK PRYOR, Arkansas
Raymond V. Shepherd, III, Staff Director and Chief Counsel
Leland B. Erickson, Senior Counsel
Mark D. Nelson, Senior Counsel
Elise J. Bean, Staff Director and Chief Counsel to the Minority
Robert L. Roach, Counsel and Chief Investigator to the Minority
Laura E. Stuber, Counsel to the Minority
Zachary I. Schram, Professional Staff Member to the Minority
Julie Davis, Counsel to Senator Carl Levin
Mary D. Robertson, Chief Clerk
C O N T E N T S
------
Opening statements:
Page
Senator Coleman.............................................. 1
Senator Levin................................................ 5
Senator Collins.............................................. 12
Senator Lautenberg........................................... 13
Senator Stevens.............................................. 15
Senator Dayton............................................... 15
Senator Carper............................................... 76
WITNESSES
Tuesday, August 1, 2006
Hon. Mark Everson, Commissioner, Internal Revenue Service,
Washington, DC................................................. 15
Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University
of Michigan School of Law, Ann Arbor, Michigan................. 27
Gary M. Brown, Chairman, Corporate Department, Baker, Donelson,
Bearman, Caldwell and Berkowitz, Nashville, Tennessee.......... 28
Haim Saban, Saban Capital Group, Inc., Los Angeles, California... 37
Robert Wood Johnson IV, New York, New York....................... 38
Michael C. French, Former Wyly Trust Protector, Dallas, Texas.... 39
Louis J. Schaufele III, Securities Broker, Dallas, Texas......... 54
Jeffrey Greenstein, Chief Executive Officer, Quellos Group, LLC,
Seattle, Washington............................................ 55
Michael G. Conn, Private Bank Northwest Region President, Bank of
America, San Francisco, California............................. 56
George T. Wendler, Senior Executive Vice President and Chief
Credit Officer, HSBC Bank USA, Marlboro, New Jersey............ 58
Michael G. Chatzky, Chatzky and Associates, San Diego, California 79
John P. Barrie, Bryan Cave LLP, Washington, DC................... 82
Lewis R. Steinberg, Former Partner, Cravath, Swaine and Moore,
LLP, New York, New York........................................ 82
Charles W. Blau, Meadows, Owens, Collier, Reed, Cousins and Blau,
Dallas, Texas.................................................. 83
Alphabetical List of Witnesses
Avi-Yonah, Reuven S.:
Testimony.................................................... 27
Prepared statement........................................... 111
Barrie, John P.:
Testimony.................................................... 82
Blau, Charles W.:
Testimony.................................................... 83
Prepared statement........................................... 158
Brown, Gary M.:
Testimony.................................................... 28
Prepared statement........................................... 120
Chatzky, Michael G.:
Testimony.................................................... 79
Conn, Michael G.:
Testimony.................................................... 56
Prepared statement........................................... 147
Everson, Hon. Mark:
Testimony.................................................... 15
Prepared statement with an attachment........................ 99
French, Michael C.:
Testimony.................................................... 39
Prepared statement........................................... 140
Greenstein, Jeffrey:
Testimony.................................................... 55
Prepared statement........................................... 142
Johnson, Robert Wood IV:
Testimony.................................................... 38
Saban, Haim:
Testimony.................................................... 37
Prepared statement........................................... 139
Schaufele, Louis J. III:
Testimony.................................................... 54
Steinberg, Lewis R.:
Testimony.................................................... 82
Wendler, George T.:
Testimony.................................................... 58
Prepared statement........................................... 155
APPENDIX
Minority and Majority Staff Report entitled ``Tax Haven Abuses:
The Enablers, the Tools and Secrecy''.......................... 161
EXHIBITS
1. GWyly Offshore Structure, chart prepared by the Permanent
Subcommittee on Investigations, Minority Staff................. 622
2. GPass-Through Loans, chart prepared by the Permanent
Subcommittee on Investigations, Minority Staff................. 623
3. GTransferring Assets Offshore, chart prepared by the
Permanent Subcommittee on Investigations, Minority Staff....... 624
4. GSome Directions By The Wyly Trust Protectors, chart prepared
by the Permanent Subcommittee on Investigations, Minority Staff 629
5. GSome Directions By The Wylys, chart prepared by the
Permanent Subcommittee on Investigations, Minority Staff....... 677
6. GPOINT Strategy, chart prepared by the Permanent Subcommittee
on Investigations, Minority Staff.............................. 722
7. GThe Truth Behind POINT, chart prepared by the Permanent
Subcommittee on Investigations, Minority Staff................. 723
8. GBulldog Trust quote, chart prepared by the Permanent
Subcommittee on Investigations, Minority Staff................. 724
9. a.-g. GCharts related to POINT Strategy prepared by the
Permanent Subcommittee on Investigations, Minority Staff.... 725-731
10. GSharyl Robertson/Michael French communications with Lorne
House Trust, dated April 1992, re: Pitkin Non-Grantor Trust and
Bulldog Non-Grantor Trust (. . . reporting/volume selling
requirements of these securities. . . . the securities in no
way need to be aggregated with the Settlors of the Trusts . .
.)............................................................. 732
11. a. GSharyl Robertson (Maverick) Correspondence to Ronald
Buchanan (Lorne House Trust), dated October 1992, re:
Photomatrix Corporation (Mike French and I would like to
recommend to the Trustee to purchase the following security
from Sam Wyly: . . . shares of Photomatrix Corporation . . .).. 741
b. GRonald Buchanan (Lorne House Trust) Correspondence to
Michael French, dated October 1992, re: Photomatrix
Corporation................................................ 743
12. GCharles Lubar (Morgan, Lewis & Bockius) Memorandum to
Michael French, dated February 1994, re: Tax Consequences of
Grantor Trust.................................................. 744
13. GRonald Buchanan (Lorne House Trust) Fax to Michael French
(Maverick), dated March 1995, re: The Scottish Annuity Company
(Cayman) Ltd................................................... 749
14. GMichael French (Maverick) Fax to Shaun Cairns (Wychwood
Trust Limited), dated October 1995, re: The Red Mountain Trust
and The Lafourche Trust........................................ 751
15. GShaun Cairns (Wychwood Trust Limited) Fax to Michael French
(Maverick Capital), dated October 1995, re: Lafourche and Red
Mountain (We have made additional changes to the 4th Schedule
of Lafourche. . . . The genders were a bit mixed up. Could you
please let me have your views before I have them signed up and
dated. (Back dated).).......................................... 763
16. GShari Robertson (Maverick) Fax to David Bester (Trident
Trust), dated August 1997, re: LaFourche Trust (Sam Wyly has
executed a Letter of Wishes on behalf of LaFourche Trust.)..... 764
17. a. GRonald Buchanan (Lorne House Trust) Fax to Michael French
(Maverick), dated March 1995, re: Bulldog & Plaquemines Trusts
(Since the purpose of the exercise, as I understand it, is to
divide the ownership of Sterling Software we need to split
ownership of the underlying companies which own SS between the
two trusts.)................................................... 765
b. GBarbara Rhodes (Lorne House Trust Limited) Fax to Michael
French (Maverick), dated March 1995, re: Sterling Software
(We intend to transfer East Carroll Limited and East Baton
Rouge Limited from Bulldog to Plaquemines, this would mean
that Plaquemines would hold 350,000 shares and Bulldog
would hold 644,725 shares of Sterling Software.)........... 766
c. GRB [Ronald Buchanan] Memorandum to AJB, JKB, Shaun
Cairns, RJC, FKVC, DJ, JEP, BAR, dated August 1995, re:
Plaquemines, Delhi, Assumption & Pueblo Trusts (Wychwood
must not be trustee of two sets of trusts which are buying
options simultaneously since the amount involved would
trigger a reporting requirement.).......................... 767
d. GRonald Buchanan (Lorne House Trust) Correspondence to
A.J. Buchanan (The Wylys, who are officers of and
shareholders in SS, have been advised that, in consequence,
there is no reporting requirement under SEC regulations, .
. .)....................................................... 768
18. GMichael French (Maverick) Fax to Ronald Buchanan (Lorne
House Trust), dated July 1995, re: Wychwood (Please dispose of
this fax after reading, as there will be ample documentation as
needed. . . . Wychwood would, in either case, be limited to
approximately 600,000 to 700,000 calls, in order to stay under
5% of the outstanding shares and avoid SEC reporting.)......... 769
19. GShari Robertson Memorandum to Sam, Charles, Evan & Donnie,
dated November 1997, re: Compensation and year-end bonus
reviews........................................................ 770
20. GMichelle Boucher (Irish Trust Group) emails, dated August
2001, re: URGENT email for Sam, we need a quick reply on this--
thanks! (. . . foreign trust system:).......................... 771
21. a. GLouis Schaufele email, dated February 2002, re: accts.
(Should the offshore accounts come here they would come as
independent new entities, which I would work to maintain.)..... 777
b. GLouis Schaufele email, dated February 2002, re: changes
(I wanted to let you know that our entire team has left
Lehman Brothers and joined Banc of America Securities.).... 778
c. GKeeley Hennington/Michelle Boucher emails, dated February
2002, re: Lehmans (Lou's move to BofA was final last week.
Sam & Charles have consented to moving all their stuff with
him.)...................................................... 779
d. GLouis Schaufele email, dated March 2002, re: IOM (I am
very aware of the know your customer rule and I know these
customers very well . . .)................................. 781
e. GZachary Pinard (Fidelity Investments) email, dated
January 2004, re: URGENT REQUEST FOR INFORMATION FOR:
[Acct. Redacted by Subcommittee] Devotion LTD--Bank of
America Correspondent (Who is the beneficial owner of this
account?).................................................. 782
f. GMichele Crittenden/Margo Hursh emails, dated January
2004, re: URGENT REQUEST FOR INFORMATION FOR: [Acct.
Redacted by Subcommittee] Devotion LTD--Bank of America
Correspondent (Devotion Ltd. is an offshore corporation
(Incorporated in the Isle of Man), which serves as an
investment entity. The beneficial owner of the entity is an
offshore grantor trust . . . the beneficiaries of which are
U.S. individuals.)......................................... 783
g. GMargo Hursh/Denise Wollard emails, dated February 2004,
re: Account Inquiry--Various (My concern is that I do not
believe that this company is reporting the ownership of the
shares adequately.)........................................ 785
h. GBarry Harris/Louis Schaufele emails, dated March 2004,
re: need some offshore help (Is it sufficient to say that
the beneficiaries of the trust are members of the Charles
Wyly family and their immediate children and grandchildren
subject to the discretion of the trustee?)................. 789
i. GMichelle Boucher/Michele Crittenden emails, dated April
2004, re: bofa (Last week you mentioned that an acceptable
financial institution for purposes of providing
certification that BofA/NFS requires would be a US
regulated insurance company. Please confirm back to me that
Scottish Re Group Limited would be an acceptable entity.).. 791
j. GLouis Schaufele email, dated April 2004, re: regular
(First let me say I am sorry for all of this run around on
the offshores.)............................................ 792
k. GLori Bensing email, dated April 2004, re: Michaels
Account (Here is where we are with the Michaels accounts. I
understand that Michele Boucher has agreed to give Bank of
America the beneficial ownership information, . . .)....... 793
l. GLouis Schaufele email, dated April 2004, re: same old
subject (do we need to set up a call with Phil, myself and
charles pulman?)........................................... 794
m. GLouis Schaufele emails, dated May 2004, re: AML Issues
(What if we got a list of the beneficiaries that was
somewhat vague: . . .)..................................... 795
n. GLouis Schaufele email, dated May 2004, (I did talk to
David about giving a letter that stated names of
beneficiaries but did not tie the beneficiaries to a
specific acct.)............................................ 796
o. GLouis Schaufele email, dated May 2004, re: help (Also can
you get Meadows Owens . . .)............................... 797
p. GDaniel Robey/Louis Schaufele emails, dated May 2004, re:
Isle of Man (IOM) (I am being told that because of the
Patriot Act we need to know whom the actual beneficiaries
are.)...................................................... 798
q. GLouis Schaufele email, dated May 2004, re: IOM (Set forth
below is the relevant text of Section 312 of Patriot Act.). 800
r. GTimothy Maloney/Barry Harris emails, dated June 2004, re:
Wileys [sic]--Attorney/client Privileged (Participate in
the joint retention by all Wiley [sic] trust beneficiaries
. . . of an outside law firm . . . to perform the AML and
Patriot checks that BAI and NFS require.).................. 803
s. GBarry Harris emails, dated July 2004, re: A/C
Privileged--Wyley [sic] Offshore Trust Accounts--Update (We
developed the following proposal: NFS will prepare written
questions which they need answered to continue to support
the accounts; BAI will add any questions which it believes
need to be answered.)...................................... 807
t. GLouis Schaufele/Lori Bensing/Margo Hursh emails, dated
July 2004, re: AML Inquiry--Account(s): Offshore Trident
Trusts (Please respond to the following questions regarding
the accounts listed below. . . . Who are the beneficial
owners, clients, principals, etc. of each account?)........ 810
u. GSteve Ganis (Anti-Money Laundering Officer, National
Financial Services LLC) Memorandum to Barry Harris (Chief
Counsel, Bank of America Investment Services, Inc.), dated
September 2004, re: Requests Concerning Certain Bank of
America Accounts (. . . here follows a list of questions to
be answered and information to be provided in order to
understand certain activity patterns in certain accounts
introduced to National Financial Services LLC (``NFS'') by
Bank of America Investment Securities, Inc.)............... 812
v. GJennifer Moran emails, dated October 2004, re: new copy
for Barry Harris--MIK questions for BofA.doc (While I
understand the politics we feel that this is your customer
and that the list of questions should come from you as
broker dealer)............................................. 817
w. GPhil White/Louis Schaufele/Timothy Maloney emails, dated
October 2004, re: Michaels Stores (It seems that 144 and
affiliation is a question along with AML issues.).......... 819
x. GTimothy Maloney (Bank of America) Correspondence to
Francis Webb (Trident Trust), dated October 22, 2004, (. .
. it is necessary for Bank of America to obtain the
information for each entity, natural person or trust that
directly or indirectly owns, controls or holds a beneficial
ownership interest in whole or in part in any of the
accounts listed below.).................................... 824
y. GFrancis Webb (Trident Trust) Correspondence to Timothy
Maloney (Bank of America), dated October 2004, (I confirm
receipt of your letter dated 22 October 2004. . . . please
clarify the following items: Why the information is being
requested.)................................................ 826
z. GMichelle Boucher/Timothy Maloney Correspondence, dated
November 2004, (Given my vast experience in these matters I
would like to say that the manner in which your institution
has dealt with the due diligence collection process on the
above accounts appalls and enrages me.).................... 827
22. GSterling Software Trades, Date 12-Dec-95.................... 831
23. GSSW Swap Execution Report, Sarnia, Greenbriar, Quayle, dated
October 13, 1999............................................... 832
24. GShari Robertson Memorandum to Lou Schaufele, dated July
1999, (. . . option exercise for some of the offshore entities
. . .)......................................................... 833
25. GKeeley Hennington emails, dated October 2001, re: Urgent--
Charles, Quayle (Hey, Charles called and wanted to sell 100,000
shares of MIKE at $42.00 or better today and asked me to call
Lehman. They were okay with my verbal and just need you to
follow up and get some instruction from the trustees also.).... 834
26. GRodney Owens email, dated February 2001, re: Sam Wyly Family
Foreign Trust Planning......................................... 837
27. a. GRodney Owens (Meadows, Owens, Collier, Reed, Cousins &
Blau, L.L.P.) Memorandum, dated December 1998, re: Plaquemines,
Bulldog and Pitkin Trust Matters (Plaquemines Reappointment
Matters)....................................................... 865
b. GDavid Harris/Rodney Owens email, dated December 1998, re:
Plaquemines etc. (Local counsel's preference is for
beneficiary consent to be obtained to the Bulldog and
Pitkin applications; . . .)................................ 867
c. GDavis Harris (IFG International Limited)/Meadows Owens
Fax, dated March 2004, (I attach a copy of the proposed
Deed of Declaration unwinding Bulldog II, . . .)........... 868
28. GMichelle Boucher (The Irish Trust Company (Cayman) Ltd) Fax
to Charles Wyly, dated October 2000, (. . . we have a
substantive meeting set up in Cayman for November 28th, which
we hope will move us well forward to establishing the Protector
Company.). Attached is List of Candidates for Protector or
Directors of the Protector Company:)........................... 869
29. a. GMichelle Boucher/Shari Robertson email, dated November
2000, re: split dollar life insurance in foreign trusts (Just a
quick outline of how it works, and how Rodney thinks we can use
it to effectively freeze growth in the 1992's)................. 871
b. GMichelle Boucher email, dated November 2000, re: sub-
funds (At this point, we are looking at allocating
approximately 20% of the major trust assets to sub funds, .
. .)....................................................... 872
c. GMichelle Boucher/Evan Wyly email, dated December 2000,
re: subtrust (But, this will largely be a US tax issue.)... 874
d. GMichelle Boucher Fax to Sam Wyly, dated May 2001, (I've
attached a schedule of allocations for the 6 sub-funds to
the offshore trusts.)...................................... 875
e. GMichelle Boucher email, dated May 2001, re: update on
sub-fund llc creation (Also, Keeley and I are also looking
at a structure that Rodney Owens outlined to us, . . . It
is a ``frozen LLC,'' . . .)................................ 878
30. GBilling Breakdown related to Irish Trust.................... 879
31. GMichelle Boucher/Louis Schaufele email, dated April 2004,
re: Charles Pulman............................................. 880
32. GSBC Communications Inc. Correspondence to Sam, Charles and
Evan Wyly, dated January 2001, re: SBC/Sterling Commerce (. . .
SBC is preparing to issue a Form 1099 to you/your trust showing
taxable income . . .).......................................... 882
33. a. GKeeley Hennington/Michelle Boucher email, dated January
2001, re: 1099's............................................... 885
b. GKelley Hennington/Rodney Owens email, dated January 2001,
re: Option info (The option income SBC is concerned with
are those that were sold in 96 in exchange for private
annuities.)................................................ 886
c. GKeeley Hennington/Michelle Boucher email, dated January
2001, re: 1099 (Shari suggests that we ask Rodney to word
the letter to SBC in an opinion form, . . .)............... 887
d. GKeeley Hennington/Michelle Boucher email, dated January
2001, (I am faxing Rodney's 1099 memo to you now.)......... 888
e. GCorrespondence of Rodney J. Owens (Meadows, Owens,
Collier, Reed, Cousins & Blau, L.L.P.), dated January 26,
2001, re: Purchase of Sterling Commerce Option from Elysium
Limited. (Elysium Limited is a foreign corporation
organized and residing in the Isle of Man. Accordingly, it
is not appropriate for SBC to file a Form 1099, . . .)..... 889
f. GCorrespondence of Rodney J. Owens (Meadows, Owens,
Collier, Reed, Cousins & Blau, L.L.P.), dated January 26,
2001, re: Purchase of Sterling Commerce Option from Moberly
Limited. (Moberly Limited is a foreign corporation
organized and residing in the Isle of Man. Accordingly, it
is not appropriate for SBC to file a Form 1099, . . .)..... 891
g. GCorrespondence of Rodney J. Owens (Meadows, Owens,
Collier, Reed, Cousins & Blau, L.L.P.), dated January 26,
2001, re: Purchase of Sterling Commerce Option from
Atlantis Limited. (Atlantis Limited is a foreign
corporation organized and residing in the Isle of Man.
Accordingly, it is not appropriate for SBC to file a Form
1099, . . .)............................................... 893
h. GMichelle Boucher/Keeley Hennington email, dated June
2002, re: CA Audit (After discussions with Rodney I am
planning to make the following response to the guy at CA
that is working on the audit.)............................. 895
34. a. GLegal Opinion prepared by David Tedder, Pratter, Tedder &
Graves, dated February and April 1992, re: Sterling Software
Warrants and Michaels Stores Options to a Nevada Corporation
for a Private Annuity.......................................... 896
b. GMichael Chatzky Correspondence to David Tedder/Michael
French, dated April 1992, attaching April 1992 Tax Opinion
prepared by Pratter, Tedder & Graves....................... 922
c. GShari Robertson Memorandum to David Tedder, Mike Chatzky
and Bob Bere, dated February 1993, re: Tax Compliance
(Lorne House needs advice on the tax compliance issues that
must be met.).............................................. 939
d. GLegal Opinion prepared by Chatzky and Associates, dated
February 1996, re: The Tallulah International Trust........ 941
e. GLegal Opinion prepared by Chatzky and Associates, dated
March 1996, re: The Woody International Trust.............. 961
35. a. GCharles Wyly Memorandum to Michelle Boucher (Irish Trust
Group), dated March 2000, re: SSW Options (Sam and I recommend
to our protectors that all the Sterling Software options be
converted to CA options.)...................................... 983
b. GEvan Wyly/Sam Wyly/Michelle Boucher emails, dated April
2000, re: Michaels Shares (Sam recommends that the trustees
exercise and sell the remainder of the Michaels options
that expire this summer. Sell at $40 or better.)........... 984
c. GKeeley Hennington/Michelle Boucher (Irish Trust Group)
emails, dated February 2001, (I was talking to Charles
yesterday and he was kind of thinking out loud on some
stuff. He was talking about use of off-shore cash . . .)... 985
d. GEvan Wyly/Michelle Boucher (Irish Trust Group) emails,
dated November 2000, re: intelecon (Remember that it is
critical from a U.S. tax standpoint that there is no
appearance that the Wyly's are in control of the trusts or
the protectors.)........................................... 986
36. GMichelle Boucher (Irish Trust Group)/CWyly/Shari Robertson
email, dated March 2000, re: First Dallas International update. 988
37. GEvan Wyly/Michelle Boucher (Irish Trust Group) emails, dated
September 2000, re: michaels sales offshore (I spoke to Sam
today, he wants us to proceed with selling 200,000 Michaels
Stores shares from offshore to aid in raising funds for Ranger/
Precept projects.)............................................. 989
38. GDocument entitled, Bulldog Trust, dated June 2003, prepared
by IFG International Limited, Douglas, Isle of Man............. 990
39. GShari [Robertson] Memorandum, dated May 2000, re: Recap of
the Isle of Man Trip........................................... 992
40. G2001 foreign and domestic investments in Maverick, Ranger
and Precept.................................................... 996
41. GTwo Mile Ranch Management Trust and Rosemary's Circle R
Ranch Management Trust, Priced at 12/31/01 and 12/31/04........ 999
42. GKeeley Hennington/Michelle Boucher emails, dated June 2001,
re: allocations to LLCs........................................ 1001
43. a. GRichard D. Eiseman Jewels Invoice, dated November 2000,
re: $667,000 Diamond Ring and $759,000 Diamond Necklace (The
invoices should be sent to: Soulieana, Ltd., Douglas, Isle of
Man.).......................................................... 1005
b. GAmy Browing Fax, dated February 1997, re: Soulieana
Limited purchases (The Wyly name should not be noted on the
invoices.)................................................. 1010
44. GDocuments regarding July 1996 acquisition of ``Noon Day
Rest'' painting................................................ 1011
45. GEngagement letters--Haim Saban--2001:
a. GQuellos Financial Advisors, LLC;......................... 1027
b. GEuram Bank;.............................................. 1038
c. GQuellos Custom Strategies LLC............................ 1043
46. GEngagement letter--Robert W. Johnson, IV and Quadra
Financial Group, L.P., 2000.................................... 1052
47. a. GTitanium Trading Partners LLC, Final Consolidated
Profitability--11/13/01........................................ 1058
b. GTitanium Trading Partners LLC, Portfolio as of 9/24/01... 1060
c. GTitanium Trading Partners LLC, Collar Analysis........... 1065
48. a. GRobert W. Johnson, IV, Reka Limited Purchase Analysis.... 1067
b. GBrian Hanson (Quellos) email, dated March 2002, re: Reka. 1069
c. GPOINT--One Year Duration (Warrant Outstanding), One Year
Profitability Analysis: Projected P&L...................... 1071
d. GRobert W. Johnson, IV--Reka Limited, Summary as of June
5, 2000.................................................... 1074
49. a. GJoel Latman (The Johnson Company, Inc.) Fax to Andy
Robbins (Quadra), dated April 2000, (The amount of Loss that we
use should be $145.)........................................... 1075
b. GJeff Greenstein/Chuck Wilk emails, dated December 1999,
re: JETS (. . . until the losses are generated.)........... 1076
c. GLarry Scheinfeld/Chuck Wilk emails, dated August 2000,
re: POINT (. . . we may be able to generate 2000 loss.).... 1077
d. GJeff Greenstein email, dated May 2000, re: POINT (We will
try to add more positions to generate losses . . .)........ 1078
50. a. GJeff Greenstein (Quadra)/Joel Latman (Johnson Company)
Fax, dated February 2000, (. . . upfront cash requirements to
be 6-7% of the anticipated losses . . .)....................... 1080
b. GJohn Baier email, dated April 2000, re: Woody docs (The
total PV fee of 2.7mm is 2% of the 135mm notional amount of
the trade.)................................................ 1081
c. GChuck Wilk/Rajan Puri/Christopher Hirata emails, dated
June 2000, re: Triskelion Wires (We understand you were
extracting fees representing 1% of the initial losses
generated . . .)........................................... 1082
d. GLarry Scheinfeld email, dated November 2000, re: POINT
PRICING (. . . fees (they are based on the loss amount).).. 1084
51. a.-k. GStock purchase and lending agreements............ 1085-1128
52. a. GJohn Staddon/Chuck Wilk emails, dated April 2000, re:
Point (. . . there is a commercial risk . . . that the client
turns round under a certain scenario and claims to have been
misled as to the nature of the share trading between the two
IoM companies.)................................................ 1129
b. GJohn Staddon/Jeff Greenstein/Chuck Wilk emails, dated
April 2000, re: [Name redacted by the Subcommittee] trade
(. . . I also need confirmation from you that [name
redacted by the Subcommittee] and/or his advisers is aware
of the book entry features of the structure.).............. 1131
53. a. GWoodglen I LLC Correspondence to Jeff Greenstein
(Quellos), dated October 2004, re: Reka Limited (We understand
from our representatives, that Quellos has indicated that no
actual shares may have been transferred.)...................... 1133
b. GCharles Wilk (Quellos) Correspondence to Woodglen I, LLC,
dated November 2004, (What was stated was that we believe
from the documents we have reviewed that the referenced
transactions were OTC contracts, and, therefore, there were
probably no exchange traded transactions of the shares.)... 1135
c. GCharles Wilk (Quellos) Correspondence to Woodglen I, LLC,
dated November 2004, re: Reka Limited (. . . it appears
that the transactions involved over-the-counter (``OTC'')
sales of rights to an underlying portfolio of stock (the
``Portfolio'') by Jackstones to Barnville.)................ 1136
54. GCorrespondence between John Staddon (European American
Investment Group) and the Senate Permanent Subcommittee on
Investigations, dated July 2006, re: Barnville and Jackstones
(. . . the portfolio of securities traded by and between
Barnville and Jackstones was of a purely contractual book-entry
nature. . . . no physical transfer of shares were made. No
transactions took place over any exchange and no cash transfers
passed between bank accounts of the two companies.)............ 1138
55. GJohn Staddon email, dated July 2000, re: Promissory note (I
had assumed that we would be having a circular funding pattern
. . . such that no cash would need to actually pass i.e. purely
book entry.)................................................... 1152
56. a. GChuck Wilk/Jeff Greenstein email, dated August 1999, re:
POINT STRATEGY................................................. 1153
b. GRajan Puri (Euram)/Chuck Wilk (Quellos) emails, dated
April 2000, re: Further Revisions to POINT (. . . given the
``virtual'' nature of the warrant issue . . .)............. 1156
c. GReka Limited, US Call Warrants due 2005, Subscription
Agreement, dated May 2000.................................. 1158
d. GEA Investment Services Limited Correspondence to Reka
Limited, dated June 2000, (. . . 1000 covered call warrants
issued by Reka Limited on 5 May 2000 . . .)................ 1166
e. GEA Investment Services Limited Correspondence to Titanium
Trading Partners LLC, dated November 2001, (. . . 1000
covered call warrants issued by Titanium Trading Partners
LLC on September 11, 2001 . . .)........................... 1168
57. a. GAnnual Return of Barnville Limited....................... 1171
b. GFinancial Supervision Commission, Isle of Man, Barnville
Limited.................................................... 1175
c. GAnnual Return of Jackstones Limited...................... 1176
d. GFinancial Supervision Commission, Isle of Man, Jackstones
Limited.................................................... 1179
58. GChuck Wilk emails, dated August 2001, re: Ownership
(Barnville is owned jointly by Claycroft Limited and Dalecroft
Limited, both Isle of Man companies. . . . I am not at all keen
on revealing the ultimate beneficial owner.)................... 1180
59. a. GHSBC Account Application for Barnville Limited........... 1181
b. GMary Pan/Russell Schreiber (HSBC) email, dated August
2001, re: Barnville and Jackstone.......................... 1183
c. GHSBC Know Your Customer Information for Barnville Limited 1184
d. GHSBC INDIVIDUAL INFORMATION--KNOW YOUR CLIENT for
Barnville Limited.......................................... 1186
60. a. GHSBC Memorandum, dated August 2001, re: NON-CIB GROUP:
HAIM SABAN FAMILY GROUP........................................ 1187
b. GDocument regarding Quellos/HSBC transaction (The deferral
of $700-750 million for 5 to 10 years is the economic
benefit that provides Quellos with its fee.)............... 1190
c. GRussell Schreiber/Mary Pan email, dated September 2001,
re: Silverlight Enterprises, L.P........................... 1192
61. a. GChuck Wilk/John Barrie emails, dated August 2001, re:
timing issues Revised Checklist (. . . from a tax standpoint, I
think Silverlight ought to hold newco with Titanium at least a
day or two to establish factually its ownership interest
(important for basis shift) to better avoid argument that
ownership is transitory and could be ignored on a step
transaction argument . . .).................................... 1193
b. GChuck Wilk/John Barrie emails, dated August 2001, re:
Purchase Agreement......................................... 1195
c. GJohn Barrie email, dated August 2001, re: Titanium
Trading Partners LLC (Returns are calculated based on the
sum of the costs of the collar, financing, loan fee and
structuring fees as a percentage of the net gain/(loss) for
each profitability scenario.).............................. 1196
d. GLana Phillips email, dated September 2001, re: Revised
Consents (I'd rather not indicate the sequence of these
documents in their titles because the creation and
ownership of the LLC by Barnville and EAICS must be
completely independent. . . . Showing a clear sequence
seems to betray that independence.)........................ 1197
e. GElizabeth Smith/Chuck Wilk email, dated June 2002, (. . .
would it be reasonable to assume . . . that the opinion
should be done by the end of June?)........................ 1198
62. a. GChuck Wilk email, dated December 1999, re: POINT trade (I
had a meeting this week with Lew Steinberg of Cravath Swaine &
Moore to finalize the draft of the opinion and to review the
economics of the trade.)....................................... 1199
b. GChristopher Hirata email, dated April 2000, re: POINT
(During our phone conference with Lew Steinberg, we
concluded that on 12/31/00 we would have a portion of the
loan balance outstanding, . . .)........................... 1200
c. GJeff Greenstein/Andrew Robbins emails, dated September
2000, (Do we need to speak with Cravath to be certain as to
where to strike the call in order to provide enough
economics or do we already know this?)..................... 1201
d. GLegal Opinion prepared by Cravath, Swaine & Moore, dated
August 2000, re: POINT Strategy............................ 1202
63. a. GLegal Opinion prepared by Bryan Cave LLP, dated October
2002, re: POINT Strategy....................................... 1226
b. GRepresentation Certificate of Haim Saban for Legal
Opinion prepared by Bryan Cave LLP......................... 1287
c. GRepresentation Certificate of Chuck Wilk for Legal
Opinion prepared by Bryan Cave LLP......................... 1292
d. GRepresentation Certificate of Titanium Acquisition
Corporation for Legal Opinion prepared by Bryan Cave LLP... 1302
e. GRepresentation Certificate of Titanium Trading Partners
LLC for Legal Opinion prepared by Bryan Cave LLP........... 1308
64. GCorrespondence from William A. Brewer III, Bickel & Brewer,
legal counsel to Charles and Sam Wyly, to the Permanent
Subcommittee on Investigations, dated July 2006, re: assertion
of rights under the Fifth Amendment............................ 1310
65. GResponses to supplemental questions for the record submitted
to:
a. GThe Honorable Mark Everson, Commissioner, Internal
Revenue Service;........................................... 1312
b. GMichael Conn, Private Bank Northwest Region President,
Bank of America;........................................... 1317
c. GGeorge T. Wendler, Senior Executive Vice President and
Chief Credit Officer, HSBC Bank USA, N.S.;................. 1320
d. GJeffrey Greenstein, Chief Executive Officer, Quellos
Group, LLC;................................................ 1329
e. GLouis J. Schaufele III;.................................. 1679
f. GMichael Chatzky, Chatzky & Associates.................... 1700
VOLUME 2
66. GMaterials relating to Footnotes and Additional Documents
cited in Tax Haven Abuses: The Enablers, The Tools, And
Offshore Secrecy, a Report prepared by the Minority and
Majority Staff of the Permanent Subcommittee on Investigations
in conjunction with the Subcommittee hearing held August 1,
2006:.......................................................... 1743
[Note: Footnotes not listed are explanative, reference
Subcommittee interviews for which records are not available to
the public, or reference a widely available public document.]
[*] Retained in the files of the Subcommittee.
Footnote No. 29, See Attachment.................................. 1743
Footnote No. 33, See Attachment.................................. 1749
Footnote No. 34, See Attachment.................................. 1752
Footnote No. 38, See Attachment.................................. 1753
Footnote No. 39, See Footnote No. 38 (above)..................... 1753
Footnote No. 44, See Attachments (3)............................. 1776
Footnote No. 48, See Attachment.................................. 1779
Footnote No. 50, See Attachment.................................. 1780
Footnote No. 51, See Attachment.................................. 1781
Footnote No. 53, See Attachment.................................. 1782
Footnote No. 54, See Attachment.................................. 1783
Footnote No. 55, See Footnote No. 54 (above)..................... 1783
Footnote No. 56, See Attachment.................................. 1804
Footnote No. 61, See Attachment.................................. 1832
Footnote No. 63, See Footnote No. 48 (above)..................... 1779
Footnote No. 64, See Attachment.................................. 1834
Footnote No. 65, See Footnote No. 64 (above)..................... 1834
Footnote No. 70, See Attachment.................................. 1839
Footnote No. 71, See Attachment.................................. 1841
Footnote No. 77, See Attachment.................................. 1843
Footnote No. 78, See Attachment.................................. 1846
Footnote No. 79, See Attachment.................................. 1847
Footnote No. 81, See Attachment.................................. 1851
Footnote No. 82, See Attachment.................................. 1852
Footnote No. 83, See Attachment.................................. 1854
Footnote No. 84, See Attachment.................................. 1862
Footnote No. 86, See Footnote No. 83 (above)..................... 1854
Footnote No. 91, See Attachment.................................. 1869
Footnote Nos. 92-94, See Footnote No. 91 (above)................. 1869
Footnote No. 96, See Attachment.................................. 1907
Footnote No. 97, See Attachment.................................. 1908
Footnote No. 98, See Attachment.................................. 1909
Footnote No. 113, See Attachment................................. 1910
Footnote No. 115, See Attachment................................. 1911
Footnote No. 116, See Attachment................................. 1912
Footnote No. 118, See Attachments (2)............................ 1918
Footnote No. 119, See Attachments (2)............................ 1920
Footnote No. 120, See Attachment................................. 1930
Footnote No. 121, See Attachment................................. 1932
Footnote No. 122, See Attachment................................. 1933
Footnote No. 123, See Footnote No. 122 (above)................... 1933
Footnote No. 124, See Attachment................................. 1945
Footnote No. 126, See Attachment................................. 1951
Footnote No. 129, See Attachments (2)............................ 1952
Footnote No. 130, See Footnote No. 129 (above)................... 1952
Footnote No. 131 and 134, See Attachment......................... 1985
Footnote Nos. 135-137 and 139, See Footnote No. 129 (above)...... 1952
Footnote No. 140, See Footnote No. 131 (above)................... 1985
Footnote No. 142, See Footnote No. 129 (above)................... 1952
Footnote No. 143, See Attachment and Footnote No. 129 (above).... 1993
Footnote Nos. 144, 146-147, and 149, See Footnote No. 143 (above) 1993
Footnote Nos. 155-158, See Footnote No. 129 (above).............. 1952
Footnote Nos. 159-163, See Footnote No. 131 (above).............. 1985
Footnote No. 164, See Footnote No. 129 (above)................... 1952
Footnote No. 165, See Attachment................................. 2006
Footnote No. 174, See Attachment................................. 2025
Footnote Nos. 175-176, See Footnote No. 174 (above).............. 2025
Footnote No. 179, See Attachments (3)............................ 2030
Footnote No. 180, See Attachments (2)............................ 2039
Footnote No. 181, See Footnote No. 179 (above)................... 2030
Footnote No. 183, See Attachment................................. 2043
Footnote No. 185, See Attachment................................. 2044
Footnote No. 186, See Attachment................................. 2045
Footnote No. 187, See Attachment................................. 2047
Footnote No. 188, See Attachment................................. 2048
Footnote No. 189, See Attachment................................. 2049
Footnote No. 195, See Attachments (2) (1 of 2 is a SEALED
EXHIBIT) *..................................................... 2050
Footnote No. 197, See Attachment................................. 2053
Footnote No. 199, See Attachment................................. 2056
Footnote No. 201, See Attachment................................. 2065
Footnote No. 202, See Attachment................................. 2069
Footnote No. 203, See Attachment................................. 2071
Footnote No. 204, See Attachment................................. 2074
Footnote No. 205, See Attachment................................. 2078
Footnote No. 206, See Footnote No. 201 (above)................... 2065
Footnote No. 207, See Attachments (6)............................ 2082
Footnote No. 208, See Footnote No. 201 (above)................... 2065
Footnote No. 209, See Attachment................................. 2108
Footnote No. 211, See Attachment................................. 2111
Footnote No. 212, See Attachment................................. 2113
Footnote Nos. 214-215, See Footnote No. 211 (above).............. 2111
Footnote No. 216, See Attachments (3)............................ 2115
Footnote No. 218, See Attachments (2)............................ 2122
Footnote No. 219, See Attachment................................. 2124
Footnote No. 220, See Attachment................................. 2127
Footnote No. 221, See Attachments (2)............................ 2131
Footnote No. 222, See Attachments (2)............................ 2133
Footnote No. 223, See Attachments (2)............................ 2147
Footnote No. 224, See Attachments (2)............................ 2149
Footnote No. 226, See Attachments (2)............................ 2157
Footnote No. 227, See Attachments (2)............................ 2165
Footnote No. 228, See Footnote No. 226 (above)................... 2157
Footnote No. 229, See Attachments (2)............................ 2179
Footnote No. 230, See Footnote No. 229 (above)................... 2179
Footnote No. 234, See Footnote Nos. 212 and 216 (above)......2113, 2115
Footnote No. 235, See Footnote No. 209 (above)................... 2108
Footnote No. 236, See Footnote No. 195 (above)................... 2050
Footnote No. 237, See Attachment................................. 2186
Footnote No. 238, See Footnote No. 212 (above)................... 2113
Footnote No. 239, See Footnote No. 237 (above)................... 2186
Footnote No. 240, See Attachment................................. 2187
Footnote No. 242, See Attachments (3)............................ 2192
Footnote No. 243, See Footnote No. 220 (above)................... 2127
Footnote No. 244, See Attachment................................. 2197
Footnote No. 245, See Attachment................................. 2199
Footnote No. 247, See Attachment................................. 2205
Footnote No. 248, See Attachments (2)............................ 2207
Footnote No. 249, See Attachment................................. 2209
Footnote Nos. 250-251, See Footnote No. 249 (above).............. 2209
Footnote No. 252, See Attachment................................. 2210
Footnote No. 253, See Attachment................................. 2211
Footnote No. 254, See Attachment................................. 2212
Footnote No. 258, See Attachment................................. 2213
Footnote No. 260, See Attachment................................. 2214
Footnote No. 261, See Attachment................................. 2215
Footnote No. 262, See Attachment................................. 2216
Footnote No. 263, See Attachment................................. 2217
Footnote No. 264, See Footnote No. 180 (above)................... 2039
Footnote No. 267, See Attachments (3)............................ 2218
Footnote No. 268, See Footnote No. 180 (above)................... 2039
Footnote No. 269, See Footnote No. 179 (above)................... 2030
Footnote No. 270, See Attachment................................. 2221
Footnote No. 271, See Attachments (2)............................ 2228
Footnote No. 272, See Footnote No. 270 (above)................... 2221
Footnote No. 273, See Attachment................................. 2231
Footnote No. 274, See Attachment................................. 2234
Footnote No. 275, See Attachment................................. 2239
Footnote No. 276, See Attachment................................. 2256
Footnote No. 277, See Attachment................................. 2258
Footnote No. 278, See Attachment................................. 2259
Footnote No. 279, See Attachment................................. 2260
Footnote No. 280, See Attachment................................. 2261
Footnote No. 281, See Attachment................................. 2262
Footnote No. 282, See Attachment................................. 2264
Footnote No. 283, See Attachment................................. 2268
Footnote No. 284, See Attachments (3)............................ 2269
Footnote No. 285, See Footnote No. 283 (above)................... 2268
Footnote No. 286, See Attachments (3)............................ 2284
Footnote No. 287, See Attachment................................. 2299
Footnote No. 289, See Attachments (3)............................ 2304
Footnote No. 291, See Attachments (2)............................ 2307
Footnote No. 292, See Attachments (2)............................ 2316
Footnote No. 296, See Attachment................................. 2336
Footnote No. 297, See Attachments (2)............................ 2337
Footnote No. 298, See Attachment................................. 2341
Footnote No. 299, See Attachment................................. 2343
Footnote Nos. 300-301, See Footnote No. 299 (above).............. 2343
Footnote No. 302, See Attachment................................. 2346
Footnote No. 303, See Attachment................................. 2350
Footnote No. 304, See Attachment................................. 2352
Footnote No. 305, See Attachment................................. 2354
Footnote No. 306, See Attachments (2)............................ 2355
Footnote No. 307, See Attachments (2)............................ 2357
Footnote No. 309, See Attachment................................. 2359
Footnote No. 310, See Footnote Nos. 284 and 286 (above)......2269, 2284
Footnote No. 311, See Attachment................................. 2360
Footnote No. 312, See Attachment................................. 2361
Footnote No. 313, See Attachments (3)............................ 2362
Footnote No. 315, See Attachments (5)............................ 2365
Footnote No. 318, See Attachment................................. 2382
Footnote No. 319, See Footnote No. 318 (above)................... 2382
Footnote No. 320, See Attachment................................. 2383
Footnote No. 321, See Attachment................................. 2384
Footnote No. 322, See Attachment................................. 2385
Footnote No. 323, See Attachment................................. 2386
Footnote No. 324, See Attachment................................. 2387
Footnote No. 325, See Attachment................................. 2388
Footnote No. 326, See Attachments (3)............................ 2389
Footnote No. 327, See Attachments (2)............................ 2392
Footnote No. 329, See Attachment................................. 2394
Footnote No. 330, See Attachments (2)............................ 2400
Footnote No. 331, See Attachment................................. 2404
Footnote No. 332, See Attachment................................. 2409
Footnote No. 333, See Attachment................................. 2411
Footnote No. 335, See Attachment................................. 2413
Footnote No. 336, See Attachment................................. 2414
Footnote No. 337, See Attachments (2)............................ 2415
Footnote No. 338, See Attachment................................. 2422
Footnote No. 339, See Attachment................................. 2424
Footnote Nos. 340-341, See Footnote No. 339 (above).............. 2424
Footnote No. 344, See Attachment................................. 2448
Footnote No. 347, See Attachment................................. 2450
Footnote Nos. 348-350, See Footnote No. 347 (above).............. 2450
Footnote No. 351, See Attachment................................. 2451
Footnote No. 352, See Footnote No. 351 (above)................... 2451
Footnote No. 353, See Attachment................................. 2452
Footnote No. 354, See Footnote No. 353 (above)................... 2452
Footnote No. 355, See Attachment................................. 2453
Footnote No. 356, See Attachment................................. 2455
Footnote No. 360, See Attachment................................. 2457
Footnote No. 367, See Footnote No. 195 (above)................... 2050
Footnote No. 368, See Attachment................................. 2458
Footnote No. 369, See Attachment................................. 2460
Footnote No. 370, See Attachment................................. 2461
Footnote No. 371, See Attachment and
Footnote No. 195 (SEALED EXHIBIT) * (above).................... 2465
Footnote No. 372, (SEALED EXHIBIT)............................... *
Footnote No. 373, See Attachment................................. 2466
Footnote No. 375, See Attachment................................. 2480
Footnote No. 376, See Attachments (2)............................ 2483
Footnote No. 377, See Attachments (2)............................ 2487
Footnote No. 378, See Attachment................................. 2489
Footnote No. 379, See Attachment................................. 2491
Footnote No. 380, See Attachment................................. 2504
Footnote No. 381, See Attachment................................. 2511
Footnote No. 382, See Attachment................................. 2532
Footnote No. 383, See Footnote No. 380 (above)................... 2504
Footnote No. 384, See Attachment................................. 2534
Footnote No. 385, See Attachment................................. 2572
Footnote No. 386, See Footnote No. 378 (above)................... 2489
Footnote No. 388, See Footnote No. 385 (above)................... 2572
Footnote No. 389, See Footnote Nos. 270 and 373 (above)......2221, 2466
Footnote No. 390, See Attachment................................. 2590
Footnote No. 391, See Attachment................................. 2605
Footnote No. 393, See Attachments (2)............................ 2616
Footnote No. 394, See Attachment................................. 2618
Footnote No. 396, See Footnote No. 393 (above)................... 2616
Footnote No. 397, See Attachment................................. 2623
Footnote No. 398, See Footnote No. 381 (above)................... 2511
Footnote No. 399, See Attachments (2)............................ 2632
Footnote No. 401, See Footnote No. 380 (above)................... 2504
Footnote No. 402, See Attachment................................. 2633
Footnote No. 403, See Attachments (2)............................ 2634
Footnote No. 404, See Attachment................................. 2636
Footnote No. 405, See Attachment................................. 2637
Footnote No. 406, See Attachments (2)............................ 2638
Footnote No. 407, See Attachment................................. 2641
Footnote No. 408, See Attachment................................. 2643
Footnote No. 409, See Attachments (6) and Footnote No. 380
(above)....................................................2644, 2504
Footnote No. 410, See Footnote No. 380 (above)................... 2504
Footnote No. 412, See Attachment................................. 2650
Footnote No. 413, See Attachment................................. 2651
Footnote No. 414, See Attachment................................. 2652
Footnote No. 415,
See Attachment and Hearing Exhibit No. 63a (above).........2655, 1226
Footnote No. 420, See Attachments (2)............................ 2742
Footnote No. 421, See Attachment................................. 2744
Footnote Nos. 422-426, 429, 431-432,
See Footnote No. 415, and Hearing Exhibit No. 63a (above)..2655, 1226
Footnote No. 435, See Attachment................................. 2745
Footnote No. 438, See Attachment................................. 2751
Footnote No. 439, 441, See Footnote No. 380 (above).............. 2504
Footnote No. 442, See Attachment................................. 2761
Footnote No. 443, See Attachment................................. 2762
Footnote No. 444, See Attachment................................. 2763
Footnote No. 445, See Attachments (2)............................ 2772
Footnote No. 446, See Footnote Nos. 380 and 443 (above)......2504, 2762
Footnote No. 447, See Footnote No. 438 (above)................... 2751
Footnote No. 454, See Attachments (2)............................ 2774
Footnote No. 458, See Attachment................................. 2783
Footnote No. 459, See Footnote No. 458 (above)................... 2784
Footnote No. 465, 468, 471, See Attachment....................... 2819
Footnote No. 472, 474, See Attachment............................ 2833
Footnote No. 475, 476, 478 (SEALED EXHIBITS)..................... *
Footnote No. 479, See Attachment................................. 2841
Footnote No. 482, See Attachment................................. 2842
Footnote No. 483, See Attachment................................. 2849
Footnote No. 487, See Attachment................................. 2851
Footnote No. 489, See Footnote No. 454 (above)................... 2774
Footnote Nos. 490-493, See Footnote No. 483 (above).............. 2849
Footnote No. 494, See Attachments (2) (Only reprinting 1 of 2) *. 2852
Footnote No. 495, See Attachment and Footnote No. 454 (above)2853, 2774
Footnote No. 496, See Attachment................................. 2856
Footnote No. 497, See Attachment................................. 2862
Footnote No. 498, See Footnote No. 454 (above)................... 2774
Footnote No. 499, See Attachments (3) and Footnote No. 497
(above)....................................................2863, 2862
Footnote No. 501, See Attachment and Footnote No. 454 (above)2866, 2774
Footnote No. 503, See Attachments (8) (7 public and 1 SEALED
EXHIBIT) *
and Footnote No. 454 (above)...............................2867, 2774
Footnote No. 504, See Attachment................................. 2892
Footnote No. 506, See Attachments (2)............................ 2894
Footnote No. 507, See Footnote No. 475 (above) (SEALED EXHIBIT).. *
Footnote No. 509, See Attachment and Footnote No. 454 (above)2896, 2774
Footnote No. 511, (SEALED EXHIBIT)............................... *
Footnote No. 512, See Attachments (2)............................ 2904
Footnote No. 513, See Attachments (2)............................ 2940
Footnote No. 519, See Attachment................................. 2972
Footnote No. 528, See Attachments (3)............................ 2974
Footnote No. 530, See Attachments (2)............................ 2977
Footnote No. 531, See Attachments (5)............................ 2985
Footnote No. 532, See Attachments (2)............................ 2997
Footnote No. 534, See Attachments (3)............................ 3001
Footnote No. 535, See Attachments (9)............................ 3004
Footnote No. 536, See Attachments (2)............................ 3022
Footnote No. 537, See Attachments (7)............................ 2031
Footnote No. 538, See Attachments (19)........................... 3041
Footnote No. 540, See Attachment................................. 3065
Footnote No. 541, See Attachments (2)............................ 3067
Footnote No. 542, See Attachments (19)
(1 public and 18 SEALED EXHIBITS) * and Footnote No. 536...3070, 3022
Footnote No. 543, See Attachments (21)
(2 public and 19 SEALED EHXIBITS) * and Footnote No. 536...3073, 3022
Footnote No. 544, See Attachments (23)........................... 3075
Footnote No. 545, See Attachments (7)............................ 3129
Footnote No. 546, See Attachments (5) and Footnote No. 544
(above)....................................................3137, 3075
Footnote No. 548, See Attachments (2)............................ 3130
Footnote No. 549, See Attachment................................. 3160
Footnote No. 550, See Attachment................................. 3162
Footnote No. 551, See Attachment................................. 3165
Footnote No. 552, See Attachment................................. 3166
Footnote No. 554, See Attachment................................. 3167
Footnote No. 555, See Attachment................................. 3169
Footnote No. 556, See Attachment................................. 3170
Footnote No. 557, See Attachment................................. 3171
Footnote No. 558, See Attachment................................. 3172
Footnote No. 559, See Attachment................................. 3173
Footnote No. 560, See Attachments (3)............................ 3174
Footnote No. 561, See Attachment................................. 3193
Footnote No. 562, See Attachment................................. 3194
Footnote No. 563, See Attachments (2)............................ 3196
Footnote No. 564, See Attachment................................. 3198
Footnote No. 570, See Attachments (2)............................ 3199
Footnote No. 571, See Attachment................................. 3201
Footnote No. 572, See Attachment................................. 3204
Footnote No. 573, See Attachment................................. 3206
Footnote No. 574, (2 SEALED EXHIBITS)............................ *
Footnote No. 582, See Attachment................................. 3207
Footnote No. 584, See Attachment................................. 3208
Footnote No. 586, See Attachments (2)............................ 3209
Footnote No. 588, See Attachment................................. 3212
Footnote No. 589, See Attachment................................. 3213
Footnote No. 591, See Attachment................................. 3215
Footnote No. 592, See Attachment................................. 3216
Footnote No. 593, See Attachments (2) (Only reprinting 1 of 2) *. 3217
Footnote No. 595, See Attachments (2)............................ 3218
Footnote No. 596, See Attachment................................. 3232
Footnote No. 597, See Attachments (2)............................ 3233
Footnote No. 598, See Attachment................................. 3235
Footnote No. 600, See Attachment................................. 3239
Footnote No. 601, See Attachment................................. 3245
Footnote No. 602, See Attachment................................. 3247
Footnote No. 603, See Attachments (2)............................ 3250
Footnote No. 604, See Attachment................................. 3253
Footnote No. 607, See Attachments (4)............................ 3256
Footnote No. 608, See Attachments (5)............................ 3261
Footnote No. 609, See Attachments (2)............................ 3266
Footnote No. 611, See Attachment................................. 3268
Footnote No. 614, See Attachment................................. 3273
Additional Document Cited in Text of the Report.................. 3274
Footnote No. 619, See Footnote No. 546........................... 3137
Footnote No. 620, See Attachment................................. 3285
Footnote No. 625, See Footnote No. 546........................... 3137
Footnote No. 646, See Attachments (3)............................ 3287
Footnote No. 647, See Attachments (2)............................ 3294
Footnote No. 650, See Attachments (Only reprinting 1 of 10) *.... 3297
Footnote No. 651, See Attachments (5)............................ 3308
Footnote No. 652, See Attachments (3)............................ 3327
VOLUME 3
Footnote No. 653, See Attachments (3)............................ 3333
Footnote No. 654, See Attachments (5)............................ 3346
Footnote No. 656, See Attachments (5)............................ 3359
Footnote No. 659, See Attachments (2)............................ 3369
Footnote No. 660, See Attachment................................. 3375
Footnote No. 662, See Attachment................................. 3379
Footnote No. 663, See Attachments (2) (1 is a SEALED EXHIBIT) *.. 3476
Footnote No. 664, See Footnote No. 662 (above)................... 3379
Footnote No. 665, See Attachment................................. 3492
Footnote No. 666, See Attachments (2)............................ 3498
Footnote No. 667, See Attachments (2)............................ 3507
Footnote No. 668................................................. *
Footnote No. 669, See Attachment................................. 3527
Footnote No. 670, See Attachments (2)............................ 3529
Footnote No. 671, See Attachments (10) * (Only reprinting 1 of
10)............................................................ 3532
Footnote No. 672, See Attachments (10)........................... 3547
Footnote No. 674, See Attachment................................. 3573
Footnote No. 676, See Attachment................................. 3574
Footnote Nos. 677-682, See Footnote No. 671 (above).............. 3532
Footnote No. 683, See Attachments (4) (Only reprinting 1 of 4) *. 3580
Footnote Nos. 684-686, See Footnote No. 683 (above).............. 3580
Footnote No. 687, See Attachments (2) (Only reprinting 1 of 2) *. 3600
Footnote No. 688, See Attachments (7) (Only reprinting 3 of 7) *. 3635
Footnote No. 689................................................. *
Footnote No. 690, See Footnote No. 689 (above)................... *
Footnote No. 691, See Attachments (3) and Footnote No. 666
(above)....................................................3641, 3498
Footnote No. 692, See Attachments (6)............................ 3649
Footnote Nos. 695-699, See Footnote No. 689 (above).............. *
Footnote No. 700, See Attachment................................. 3655
Footnote No. 701, See Footnote No. 700 (above)................... 3655
Footnote No. 702,
See Attachment and Footnote Nos. 666 and 689 (above)....3656, 3498, *
Footnote No. 705, See Footnote No. 702 (above)................... 3656
Footnote No. 707, See Attachments (2)............................ 3666
Footnote No. 709, See Attachment................................. 3671
Footnote No. 710, See Attachment................................. 3675
Footnote No. 711, See Attachments (2)............................ 3684
Footnote No. 712, See Attachment and Footnote No. 711 (above)3686, 3684
Footnote No. 713, See Footnote No. 711 (above)................... 3684
Footnote No. 714, See Attachment................................. 3687
Footnote No. 715, See Attachments (2)............................ 3688
Footnote No. 716, See Attachments (2)............................ 3690
Footnote No. 717, See Attachments (2) (Only reprinting 1 of 2) *. 3694
Footnote No. 718, See Attachment................................. 3696
Footnote No. 720, See Attachments (2)............................ 3697
Footnote No. 721, See Attachments (2)............................ 3703
Footnote No. 723, See Attachments (3)............................ 3705
Footnote No. 724, See Attachments (2)............................ 3710
Footnote No. 725, See Attachment................................. 3719
Footnote No. 726, See Attachments (2)............................ 3720
Footnote No. 727, See Attachment................................. 3722
Footnote No. 728, See Footnote No. 727 (above)................... 3722
Footnote Nos. 729-730, See Footnote No. 724 (above).............. 3710
Footnote No. 731, See Attachment................................. 3727
Footnote No. 732, See Attachment................................. 3729
Footnote No. 733,
See Attachment and Footnote No. 543 (above) (SEALED EXHIBIT3731, 3073
Footnote No. 734, See Attachment................................. 3733
Footnote No. 735, See Attachment................................. 3734
Footnote No. 739, See Attachment................................. 3738
Footnote No. 740, See Attachments (2)............................ 3740
Footnote No. 741, See Attachment................................. 3743
Footnote No. 749, See Attachment................................. 3744
Footnote No. 750, See Attachments (4)............................ 3746
Footnote No. 751, See Attachments (10)........................... 3765
Footnote No. 752, See Attachments (16) and Footnote No. 751
(above)....................................................3777, 3765
Footnote No. 753, See Attachments (5)............................ 3803
Footnote No. 754, See Attachments (8)............................ 3810
Footnote No. 755, See Attachments (10)........................... 3822
Footnote No. 757, See Attachments (2)............................ 3845
Footnote No. 758, See Attachment................................. 3850
Footnote No. 761, See Attachments (5)............................ 3851
Footnote No. 762, See Attachment................................. 3861
Footnote No. 763, See Attachment................................. 3862
Footnote No. 764, See Attachment................................. 3864
Footnote No. 765, See Attachment................................. 3865
Footnote No. 766, See Attachment................................. 3866
Footnote No. 767, See Attachments (4)............................ 3868
Footnote No. 768, See Attachments (11)........................... 3875
Footnote No. 769, See Attachments (2) and
Footnote Nos. 763, 766 and 767 (above).........3888, 3862, 3866, 3868
Footnote No. 770, See Attachment................................. 3890
Footnote No. 772, See Attachment................................. 3900
Footnote No. 773, See Footnote Nos. 762 and 763 (above)......3861, 3862
Footnote No. 776, See Attachments (3) and
Footnote Nos. 755 and 768 (above)....................3901, 3822, 3875
Footnote No. 778, See Attachments (3)............................ 3904
Footnote No. 801, See Attachments (2)............................ 3908
Footnote No. 806, See Attachment................................. 3928
Footnote No. 807, See Attachment................................. 3939
Footnote No. 808, See Attachment................................. 3945
Footnote No. 810, See Footnote No. 593 (above)................... 3217
Footnote No. 811, See Attachment................................. 3947
Footnote No. 812, See Attachment................................. 3948
Footnote No. 814, See Attachment................................. 3949
Footnote No. 815, See Attachment................................. 3951
Footnote No. 816, See Attachment................................. 3954
Footnote No. 817, See Attachment................................. 3955
Footnote No. 819, See Attachment................................. 3956
Footnote No. 820, See Attachment................................. 3957
Footnote No. 821, See Attachment................................. 3958
Footnote No. 827, See Attachments (2)............................ 3959
Footnote No. 828, See Attachment................................. 3961
Footnote No. 833, See Attachment................................. 3962
Footnote No. 835, See Attachment................................. 3963
Footnote No. 836, See Attachment................................. 3964
Footnote No. 837, See Attachments (3)............................ 3965
Footnote No. 840, See Footnote No. 836 (above)................... 3964
Footnote No. 842, See Attachments (3)............................ 3972
Footnote No. 843, See Attachments (2)............................ 3978
Footnote No. 844, See Attachment................................. 3980
Footnote No. 845, See Footnote No. 844 (above)................... 3980
Footnote No. 846, See Attachment................................. 3986
Footnote No. 847, See Attachment................................. 3987
Footnote No. 848, See Attachment................................. 3988
Footnote No. 849, See Attachment................................. 3989
Footnote No. 850, See Attachment................................. 3990
Footnote No. 851, See Attachment................................. 3991
Footnote No. 852, See Attachment................................. 3992
Footnote No. 853, See Attachment................................. 3993
Footnote No. 854, See Attachment................................. 3995
Footnote No. 855................................................. *
Footnote No. 856, See Attachments (2)............................ 3996
Footnote No. 857, See Attachment................................. 3999
Footnote No. 858, See Footnote No. 856 (above)................... 3996
Footnote No. 859, See Footnote No. 854 (above)................... 3995
Footnote No. 862, See Attachment................................. 4000
Footnote No. 866, See Attachments (13)........................... 4004
Footnote No. 869, See Footnote No. 755 and 776 (above).......3822, 3901
Footnote No. 870, See Attachments (2)............................ 4032
Footnote No. 871, See Attachment and Footnote No. 755 (above)4034, 3822
Footnote No. 872, See Attachment................................. 4035
Footnote Nos. 873-875, See Footnote No. 872 (above).............. 4035
Footnote No. 876, See Attachment and Footnote No. 872 (above)4055, 4035
Footnote No. 877, See Attachment and Footnote No. 872 (above)4056, 4035
Footnote No. 878, See Footnote No. 872 (above)................... 4035
Footnote No. 880, See Attachments (2)............................ 4058
Footnote No. 883, See Attachment and Footnote No. 872 (above)4063, 4035
Footnote Nos. 884, 886, See Footnote No. 872 (above)............. 4035
Footnote No. 887, See Attachment and Footnote No. 872 (above)4065, 4035
Footnote Nos. 888-889, See Footnote No. 872 (above).............. 4035
Footnote No. 890, See Attachments (3)............................ 4069
Footnote No. 891, See Attachments (5) and Footnote No. 890
(above)....................................................4072, 4069
Footnote No. 892, See Attachment and Footnote No. 872 (above)4080, 4035
Footnote No. 893, See Attachments (2) and Footnote No. 872
(above)....................................................4081, 4035
Footnote Nos. 894-895, See Footnote No. 872 (above).............. 4035
Footnote No. 896, See Attachments (11)........................... 4089
Footnote No. 897, See Attachments (6)............................ 4103
Footnote No. 898, See Footnote No. 872 (above)................... 4035
Footnote No. 899, See Attachment................................. 4113
Footnote No. 900, See Attachment and Footnote No. 899 (above)4116, 4113
Footnote No. 902, See Footnote No. 872 (above)................... 4035
Footnote No. 904, See Attachments (2)............................ 4117
Footnote No. 905, See Attachment................................. 4119
Footnote No. 906, See Footnote No. 872 (above)................... 4035
Footnote No. 907, See Attachment................................. 4125
Footnote No. 908, See Footnote No. 872 (above)................... 4035
Footnote No. 922, See Attachment................................. 4131
Footnote No. 923, See Footnote No. 922 (above)................... 4131
Footnote No. 924, See Attachment................................. 4137
Footnote No. 925, See Footnote No. 922 (above)................... 4131
Footnote No. 926, See Attachments (2) and Footnote No. 922
(above)....................................................4139, 4131
Footnote No. 928, See Attachment................................. 4161
Footnote No. 929, See Attachments (3)............................ 4162
Footnote No. 930, See Attachments (2)............................ 4165
Footnote No. 931, See Attachment................................. 4169
Footnote Nos. 932-934, See Footnote No. 931 (above).............. 4169
Footnote No. 935, See Attachment................................. 4172
Footnote No. 936, See Attachment and Footnote No. 931 (above)4173, 4169
Footnote No. 937, See Footnote No. 543 (above) (SEALED EXHIBIT).. *
Footnote No. 939, 941, See Footnote No. 936 (above).............. 4173
Footnote No. 942, See Attachment................................. 4180
Footnote No. 944, See Attachments (2)............................ 4182
Footnote No. 947, See Footnote No. 936 (above)................... 4173
Footnote No. 948, See Footnote No. 922 (above)................... 4131
Footnote No. 949, See Attachment................................. 4197
Footnote No. 951, 953, See Footnote No. 936 (above).............. 4173
Footnote No. 954................................................. *
Footnote No. 956, See Attachment................................. 4199
Footnote Nos. 957-959, See Footnote No. 931 (above).............. 4169
Footnote No. 961, See Attachment, Footnote No. 543 (SEALED
EXHIBIT) * and Footnote No. 944 (above)....................4201, 4182
Footnote No. 962, See Footnote No. 543 (above) (SEALED EXHIBIT).. *
Footnote No. 963, See Attachments (2)............................ 4203
Footnote No. 964, See Footnote No. 931 (above)................... 4169
Footnote No. 967, See Attachment................................. 4205
Footnote No. 968, See Attachments (2)............................ 4206
Footnote No. 969, See Attachments (2)............................ 4209
Footnote No. 970, See Attachment................................. 4211
Footnote No. 971, See Attachment................................. 4212
Footnote No. 972, See Attachment and Footnote No. 504 (above)4214, 2892
Footnote No. 973, See Attachment................................. 4216
Footnote No. 974, See Attachments (10) and
Footnote Nos. 968 and 972 (above)....................4217, 4206, 4214
Footnote No. 975, See Footnote Nos. 969 and 974 (above)......4209, 4217
Footnote No. 976, (2 SEALED EXHIBITS)............................ *
Footnote No. 977, See Attachment and Footnote No. 972 (above)4236, 4214
Footnote No. 978, See Attachment................................. 4238
Footnote No. 979, See Attachment................................. 4239
Footnote No. 980, See Attachment and Footnote No. 979 (above)4240, 4239
Footnote No. 981, See Attachment................................. 4251
Footnote No. 982, See Attachment................................. 4253
Footnote No. 983, See Attachment................................. 4254
Footnote No. 984, See Attachment and Footnote No. 983 (above)4264, 4254
Footnote No. 985, See Attachment................................. 4268
Footnote No. 986, See Attachment and Footnote No. 983 (above)4278, 4254
Footnote No. 987, See Attachments (6) and Footnote No. 968
(above)....................................................4280, 4206
Footnote No. 988, See Footnote No. 981 (above)................... 4251
Footnote No. 989,
See Attachment and Footnote Nos. 986 and 987 (above).4294, 4278, 4280
Footnote No. 990, See Attachment and Footnote No. 944 (above)4295, 4182
Footnote No. 992, See Attachments (2) and Footnote No. 944
(above)....................................................4296, 4182
Footnote No. 993, See Attachment................................. 4301
Footnote No. 994, See Attachment................................. 4303
Footnote No. 995, See Attachment................................. 4305
Footnote No. 996, See Footnote No. 995 (above)................... 4305
Footnote No. 997, See Attachments (2)............................ 4309
Footnote No. 998, See Attachments (2)............................ 4311
Footnote No. 999, See Footnote No. 990 (above)................... 4295
Footnote No. 1000,
See Attachment and Footnote Nos. 942 and 997 (above).4313, 4180, 4309
Footnote No. 1001, See Footnote No. 942 (above).................. 4180
Footnote No. 1002, See Footnote Nos. 942 and 990 (above).....4180, 4295
Footnote No. 1003, See Footnote No. 942 (above).................. 4180
Footnote No. 1004, See Attachments (2)........................... 4315
Footnote No. 1006, See Footnote No. 942 (above).................. 4180
Footnote No. 1007, See Footnote No. 1004 (above)................. 4315
Footnote No. 1008, See Attachments (2) and Footnote No. 944
(above)....................................................4318, 4182
Footnote No. 1010, See Attachments (2)........................... 4320
Footnote No. 1011, See Attachments (2)........................... 4322
Footnote No. 1012, See Attachment................................ 4324
Footnote No. 1013, See Footnote Nos. 1010 and 1011 (above)...4320, 4322
Footnote No. 1014, See Attachment and Footnote No. 935 (above4330, 4172
Footnote No. 1015,
See Attachments (2) and Footnote No. 1012 (above)..........4332, 4324
Footnote No. 1017, See Footnote No. 543 (SEALED EXHIBIT) * and
Footnote No. 1012 (above)..................................3073, 4324
Footnote Nos. 1018-1022, See Footnote No. 1012 (above)........... 4324
Footnote No. 1023, See Attachments (4) and Footnote No. 543
(above)
(SEALED EXHIBIT) *.........................................4336, 3073
Footnote No. 1024, See Attachments (2)........................... 4342
Footnote No. 1025, See Footnote Nos. 1023 and 1024 (above)...4336, 4342
Footnote No. 1026, See Attachment and Footnote No. 944 (above4344, 4182
Footnote No. 1027, See Footnote Nos. 944 and 1026 (above)....4182, 4344
Footnote No. 1029, See Attachment................................ 4347
Footnote No. 1031, See Footnote Nos. 936 and 944 (above).....4173, 4182
Footnote No. 1033, See Attachment................................ 4348
Footnote No. 1034, See Attachment................................ 4356
Footnote No. 1035, See Footnote No. 1024 (above)................. 4342
Footnote No. 1037, See Attachments (4)........................... 4357
Footnote No. 1038, See Attachments (3)........................... 4361
Footnote No. 1039, See Attachment................................ 4364
Footnote No. 1040, See Attachment................................ 4365
Footnote No. 1043, See Attachment................................ 4366
Footnote No. 1044, See Attachment................................ 4370
Footnote No. 1047, See Attachments (3)........................... 4391
Footnote No. 1048, See Attachment................................ 4403
Footnote Nos. 1049-1050, See Footnote No. 1043 (above)........... 4366
Footnote No. 1052, See Attachment and
Footnote Nos. 1037 and 1038 (above)..................4404, 4357, 4361
Footnote No. 1053, See Attachments (3)........................... 4405
Footnote No. 1054, See Attachments (16).......................... 4408
Footnote No. 1055, See Attachments (2)........................... 4426
Footnote No. 1057, See Attachment................................ 4429
Footnote No. 1058, See Footnote No. 1057 (above)................. 4429
Footnote No. 1059, See Attachment................................ 4437
Footnote No. 1060, See Attachments (2) and
Footnote No. 1040 (above)..................................4441, 4365
Footnote No. 1062, See Attachments (3) and
Footnote No. 1039 (above)..................................4444, 4364
Footnote No. 1064, See Attachment * (reprinting only portion of
document)...................................................... 4447
Footnote No. 1065, See Attachment * (reprinting only portion of
document)...................................................... 4467
Footnote No. 1066, See Attachment................................ 4495
Footnote No. 1067, See Attachments (3)........................... 4497
Footnote No. 1068, See Attachment................................ 4506
Footnote Nos. 1069-1070, See Footnote No. 936 (above)............ 4173
Footnote No. 1076, See Attachment................................ 4507
Footnote No. 1078, See Attachment................................ 4508
Footnote No. 1079, See Attachments (2) and Footnote No. 936
(above)....................................................4511, 4173
Footnote No. 1081, See Attachment................................ 4513
Footnote No. 1082, See Attachments (3)........................... 4515
Footnote No. 1088, See Attachments (6)........................... 4518
Footnote No. 1089, See Attachments (2)........................... 4526
Footnote No. 1090, See Footnote No. 1089 (above)................. 4526
Footnote No. 1092, See Attachments (2)........................... 4583
Footnote No. 1093, See Attachments (2)........................... 4585
Footnote No. 1094, See Attachment................................ 4587
Footnote No. 1095, See Attachments (2)........................... 4589
Footnote No. 1096, See Attachments (15).......................... 4591
Footnote No. 1097, See Attachments (7) and
Footnote No. 1096 (above)...................................... 4616
Footnote No. 1098, See Attachment and
Footnote No. 1097 (above)............................4631, 4616, 4591
Footnote No. 1099, See Attachments (5) and
Footnote No. 1089 (above)..................................4636, 4526
Footnote No. 1100, See Attachment and
Footnote Nos. 1089 and 1099 (above)..................4648, 4526, 4636
Footnote No. 1101, See Attachment and Footnote No. 1089 (abov4654, 4526
Footnote No. 1102, See Attachments (4)........................... 4655
Footnote No. 1103, See Attachment................................ 4665
Footnote No. 1104, See Attachments (5) and
Footnote No. 542 (above) (SEALED EXHIBIT) *................4670, 3070
Footnote No. 1105, See Attachments (3)
and Footnote No. 1104 (above)..............................4683, 4670
Footnote No. 1106, See Attachments (5) and
Footnote No. 1104 (above)..................................4688, 4670
Footnote No. 1107, See Attachment and
Footnote No. 542 (above) (SEALED EXHIBIT) *................4693, 3070
Footnote No. 1108, See Attachments (3)........................... 4697
Footnote No. 1109, See Attachments (3)........................... 4707
Footnote No. 1110, See Attachments (11).......................... 4710
Footnote No. 1111, See Attachments (3)........................... 4723
Footnote No. 1112, See Attachments (2)........................... 4726
Footnote No. 1113, See Attachments (2)........................... 4729
Footnote No. 1114, See Attachments (3)........................... 4731
Footnote No. 1115, See Attachments (2)........................... 4734
Footnote No. 1116, See Attachments (2)........................... 4736
Footnote No. 1117, See Attachments (3)........................... 4738
Footnote No. 1119, See Attachments (2)........................... 4741
Footnote No. 1120, See Attachments (24).......................... 4744
Footnote No. 1121, See Attachments (4)........................... 4781
Footnote No. 1123, See Attachment and Footnote No. 1105 (abov4788, 4683
Footnote No. 1124, See Attachments (9) and
Footnote No. 1123 (above)..................................4789, 4788
Footnote No. 1125, See Attachment................................ 4805
Footnote No. 1126, See Attachment................................ 4806
Footnote No. 1128, See Attachment................................ 4812
Footnote No. 1129, See Attachment................................ 4814
Footnote No. 1130, See Attachments (3)........................... 4816
Footnote No. 1131, See Attachment and Footnote No. 1129 (abov4819, 4814
Footnote No. 1132, See Footnote Nos. 1124 and 1131 (above)...4789, 4819
Footnote No. 1133, See Footnote No. 1131 (above)................. 4819
Footnote No. 1134, See Attachments (3)........................... 4847
Footnote No. 1135, See Attachment................................ 4850
Footnote No. 1136, See Attachment and Footnote No. 1120 (abov4851, 4744
Footnote No. 1137, See Attachments (4)........................... 4864
Footnote No. 1138, See Attachments (3) and
Footnote No. 1137 (above)..................................4868, 4864
Footnote No. 1139, See Attachments (2) and
Footnote Nos. 1120 and 1138 (above)..................4872, 4744, 4868
Footnote No. 1140, See Attachments (8)........................... 4874
Footnote No. 1142,
See Footnote No. 543 (above) (SEALED EXHIBIT) *................ 3073
Footnote No. 1143, See Attachments (4)........................... 4884
Footnote No. 1144, See Attachment................................ 4888
Footnote No. 1145, See Attachment................................ 4889
Footnote No. 1146, See Attachments (3)........................... 4890
Footnote No. 1147, See Attachment................................ 4894
Footnote No. 1148, See Attachment................................ 4908
Footnote No. 1149................................................ *
Footnote No. 1150, See Attachments (3)........................... 4909
Footnote No. 1151, See Attachments (3)........................... 4917
VOLUME 4
Footnote No. 1152, See Attachments (6)........................... 4923
Footnote No. 1153 See Attachment................................. 4952
Additional Documents (12) Cited in Text of the Report............ 4954
Footnote No. 1154, See Attachment................................ 4967
Footnote No. 1155, See Attachment................................ 4969
Additional Documents (4) Cited in Text of the Report............. 4972
Footnote No. 1156, See Attachments (2) and
Footnote No. 1151 (above)..................................4977, 4917
Footnote No. 1157, See Attachment................................ 4979
Additional Documents (5) Cited in Text of the Report............. 4980
Footnote No. 1158, See Attachment................................ 4985
Additional Documents (2) Cited in Text of the Report............. 4986
Footnote No. 1160, See Attachment................................ 4988
Additional Documents (3) Cited in Text of the Report,
and Footnote No. 1147 (above)..............................4989, 4894
Footnote No. 1162, See Attachments (5)........................... 4995
Footnote No. 1163, See Attachments (5)........................... 5004
Footnote Nos. 1164-1165, See Attachments (2) and
Footnote No. 1163 (above)..................................5010, 5004
Footnote No. 1166, See Attachments (4)........................... 5012
Additional Documents (8) Cited in Text of the Report............. 5016
Footnote No. 1167, See Attachments (4)........................... 5025
Footnote No. 1168, See Footnote No. 1152 (above)................. 4923
Footnote Nos. 1196-1198, See Footnote No. 476 and 478 (above)
(SEALED EXHIBIT)............................................... *
Footnote No. 1200, See Attachment................................ 5031
Footnote No. 1201, See Attachment................................ *
Additional Documents (2) Cited in Text of the Report............. 5033
Footnote No. 1202, See Attachment................................ 5036
Footnote No. 1203, See Attachment................................ 5037
Footnote No. 1205, See Attachment................................ 5038
Footnote No. 1206, See Attachment................................ 5039
Footnote No. 1207, See Attachment................................ 5041
Footnote No. 1208, See Attachments (4)........................... 5042
Footnote No. 1209, See Attachment................................ 5048
Footnote No. 1210, See Attachment................................ 5051
Footnote No. 1211, See Footnote No. 1206 (above)................. 5039
Footnote No. 1212, See Attachment................................ 5053
Footnote No. 1213, See Attachment................................ 5054
Footnote No. 1214, See Attachment................................ 5055
Footnote No. 1215, See Attachment................................ 5056
Footnote No. 1216, See Attachment................................ 5057
Footnote No. 1217, See Attachment................................ 5058
Footnote No. 1218, See Attachment................................ 5059
Footnote No. 1219, See Attachment................................ 5060
Footnote No. 1220, See Attachment................................ 5062
Footnote No. 1221, See Attachment................................ 5063
Footnote No. 1223, See Footnote No. 1207 (above)................. 5041
Footnote No. 1225, See Attachment................................ 5064
Footnote No. 1226, See Attachment................................ 5068
Footnote No. 1227, See Attachment and Footnote No. 483 (above5069, 2849
Footnote No. 1228, See Attachment................................ 5071
Footnote No. 1229, See Attachment................................ 5072
Footnote No. 1230, See Attachment................................ 5073
Footnote No. 1231, See Attachment................................ 5074
Footnote No. 1232, See Attachment................................ 5075
Footnote No. 1233, See Footnote No. 1232 (above)................. 5075
Additional Document Cited in Text of the Report.................. 5078
Footnote No. 1234, See Attachment................................ 5079
Footnote No. 1235, See Attachment................................ 5080
Footnote No. 1236, See Attachment................................ 5081
Footnote No. 1238, See Footnote No. 1236 (above)................. 5081
Footnote No. 1239, See Attachment................................ 5083
Footnote No. 1240, See Attachment................................ 5084
Footnote No. 1241, See Attachment................................ 5085
Footnote No. 1242, See Attachment................................ 5087
Footnote No. 1243, See Attachment................................ 5088
Footnote No. 1244, See Attachment................................ 5091
Additional Documents (3) (1 of 3 not reprinted) Cited in Text of
the Report..................................................... 5092
Footnote No. 1245, See Attachment................................ 5094
Footnote No. 1246, See Attachment................................ 5095
Footnote Nos. 1247-1248, See Footnote No. 1245 (above)........... 5094
Additional Document Cited in Text of the Report.................. 5096
Footnote No. 1249, See Attachments (3)........................... 5097
Footnote No. 1250, See Attachment................................ 5100
Footnote No. 1251, See Attachment................................ 5101
Footnote No. 1252, See Footnote No. 1251 (above)................. 5101
Footnote No. 1253, See Attachment................................ 5103
Footnote No. 1254, See Attachment................................ 5104
Footnote Nos. 1255-1256, See Footnote No. 1254 (above)........... 5104
Additional Document Cited in Text of the Report.................. 5108
Footnote No. 1257, See Attachment................................ 5109
Footnote No. 1258, See Attachment................................ 5110
Footnote No. 1259, See Attachment................................ 5111
Footnote No. 1260, See Attachment................................ 5112
Footnote No. 1261, See Attachment................................ 5113
Footnote Nos. 1262-1263, See Footnote No. 1261 (above)........... 5113
Footnote No. 1264, See Attachments (2)........................... 5114
Footnote No. 1265, See Attachment................................ 5116
Footnote No. 1267, See Attachment................................ 5117
Footnote No. 1268, See Attachment................................ 5118
Footnote Nos. 1269-1270, See Footnote No. 1268 (above)........... 5118
Footnote No. 1271, See Attachment................................ 5120
Footnote No. 1272, See Attachment................................ 5121
Footnote No. 1273, See Attachment................................ 5122
Footnote No. 1274, See Attachment................................ 5123
Footnote No. 1275, See Attachment................................ 5124
Footnote No. 1276, See Footnote No. 1275 (above)................. 5124
Additional Document Cited in Text of the Report.................. 5127
Footnote No. 1277, See Attachment................................ 5128
Footnote No. 1278, See Footnote No. 1277 (above)................. 5128
Footnote No. 1279, See Attachment................................ 5131
Footnote No. 1280, See Attachment................................ 5132
Footnote No. 1281, See Attachment................................ 5133
Footnote No. 1282, See Attachment................................ 5134
Footnote No. 1283, See Attachment................................ 5135
Footnote No. 1284, See Attachment................................ 5139
Footnote No. 1285, See Attachment................................ 5141
Footnote No. 1286, See Footnote No. 1285 (above)................. 5141
Additional Document Cited in Text of the Report.................. 5143
Footnote No. 1287, See Attachment................................ 5146
Footnote No. 1289, See Attachments (5)........................... 5151
Footnote No. 1290, See Attachments (5)........................... 5161
Footnote No. 1291, See Attachments (9)........................... 5167
Additional Document Cited in Text of the Report (SEALED EXHIBIT). *
Footnote No. 1294, See Attachment and Footnote No. 872 (above5183, 4035
Footnote No. 1295, See Attachments (2) and Footnote No. 872
(above)....................................................5186, 4035
Footnote No. 1296, See Footnote No. 872 (above).................. 4035
Footnote No. 1297, See Attachments (4) and Footnote No. 872
(above)....................................................5188, 4035
Footnote No. 1298, See Attachments (3) and
Footnote No. 1038 (above)..................................5193, 4361
Footnote Nos. 1299-1300, See Footnote No. 872 (above)............ 4035
Footnote No. 1301, See Attachments (5) and Footnote No. 872
(above)....................................................5200, 4035
Footnote No. 1302, See Attachments (5)........................... 5211
Footnote No. 1303, See Footnote No. 872 (above).................. 4035
Footnote No. 1304, See Attachments (5) and
Footnote Nos. 872 and 1055 (above)...................5223, 4035, 4426
Footnote No. 1305, See Attachments (4) and Footnote No. 872
(above)....................................................5228, 4035
Footnote No. 1306, See Attachment................................ 5240
Footnote No. 1307, See Attachments (2) and Footnote No. 872
(above)....................................................5247, 4035
Footnote No. 1308, See Footnote No. 872 (above).................. 4035
Footnote No. 1309, See Attachments (2)........................... 5249
Footnote No. 1310, See Attachments (2)........................... 5253
Footnote No. 1311, See Attachments (29).......................... 5255
Footnote No. 1312, See Attachments (5)........................... 5373
Footnote No. 1314, See Footnote No. 543 (SEALED EXHIBIT) *
and Footnote No. 872 (above)................................... 4035
Footnote No. 1315, See Attachments (2) and Footnote No. 872
(above)....................................................5390, 4035
Footnote No. 1316, See Attachments (15) and
Footnote No. 872 (above)...................................5395, 4035
Footnote No. 1317, See Footnote No. 543 (SEALED EXHIBIT) *
and Footnote No. 872 (above)................................... 4035
Footnote No. 1318, See Footnote No. 872 (above).................. 4035
Footnote No. 1319, See Attachments (4) and Footnote No. 872
(above)....................................................5419, 4035
Footnote No. 1320, See Attachments (5) and Footnote No. 872
(above)....................................................5424, 4035
Footnote No. 1321, See Attachments (2)........................... 5435
Footnote No. 1322, See Attachments (2) and
Footnote Nos. 872 and 1230 (above)...................5441, 4035, 5073
Footnote No. 1323, See Footnote Nos. 872 and 1230 (above)....4035, 5073
Footnote No. 1324, See Attachments (2)........................... 5446
Footnote No. 1325, See Attachments (11)
and Footnote No. 872 (above)...............................5448, 4035
Footnote No. 1326, See Attachments (4) and Footnote No. 872
(above)....................................................5464, 4035
Footnote No. 1327, See Attachments (5) and
Footnote Nos. 872 and 1326 (above)...................5471, 4035, 5464
Footnote No. 1328, See Footnote No. 872 (above).................. 4035
Footnote No. 1329, See Attachments (6) and Footnote No. 872
(above)....................................................5479, 4035
Footnote No. 1331, See Attachment................................ 5493
Footnote No. 1332, See Attachments (2)
and Footnote No. 1331 (above)..............................5494, 5493
Footnote No. 1333, See Attachments (3) and
Footnote No. 1331 (above)..................................5496, 5493
Footnote No. 1334, See Attachment................................ 5499
Footnote No. 1335, See Footnote No. 1333 (above)................. 5493
Footnote No. 1336, See Attachment................................ 5501
Footnote No. 1337, See Attachments (6)........................... 5503
Footnote No. 1338, See Attachments (5)........................... 5509
Footnote No. 1339, See Attachments (5)........................... 5514
Footnote No. 1340, See Attachments (2)........................... 5520
Footnote No. 1341, See Attachments (4) and
Footnote No. 1340 (above)..................................5550, 5520
Footnote No. 1342, See Footnote No. 1340 (above)................. 5520
Footnote No. 1343, See Attachments (2) and
Footnote No. 1332 (above)..................................5564, 5494
Footnote No. 1344, See Attachments (4)........................... 5566
Footnote No. 1345, See Attachments (7) and
Footnote No. 1344 (above)..................................5572, 5566
Footnote No. 1346, See Attachments (4)........................... 5579
Footnote No. 1347, See Attachments (3)........................... 5583
Footnote No. 1348, See Attachment and Footnote No. 1346 (abov5587, 5579
Footnote No. 1349, See Attachments (2)........................... 5588
Footnote No. 1350, See Attachments (4)........................... 5590
Footnote No. 1351, See Attachments (3)........................... 5594
Footnote No. 1352, See Attachments (2)........................... 5597
Footnote No. 1354, See Attachments (2)........................... 5599
Footnote No. 1355, See Attachments (2)........................... 5617
Footnote No. 1356, See Attachments (7)........................... 5621
Footnote No. 1357, See Attachment................................ 5628
Footnote No. 1359, See Attachment................................ 5630
Footnote No. 1360, See Attachments (3)........................... 5633
Footnote No. 1361, See Attachment................................ 5637
Footnote No. 1362, See Attachments (7)........................... 5838
Footnote No. 1364, See Attachments (3) * (1 of 3 not reprinted)
and Footnote No. 1359 (above)..............................5650, 5630
Footnote No. 1365, See Attachment and Footnote No. 1364 (abov5652, 5650
Footnote No. 1366, See Attachments (2) * (1 of 2 not reprinted)
and Footnote No. 1365 (above)..............................5654, 5652
Footnote No. 1367, See Attachments (3) * (1 of 3 not reprinted)
and Footnote No. 1365 (above)..............................5657, 5652
Footnote No. 1368, See Attachments (5)........................... 5660
Footnote No. 1369, See Footnote No. 1364 (above)................. 5630
Footnote No. 1370, See Attachments (8)........................... 5665
Footnote No. 1372, See Attachments (6)........................... 5673
Footnote No. 1373, See Attachments (7)........................... 5680
Footnote No. 1374, See Attachments (6)........................... 5688
Footnote No. 1375, See Attachments (3)........................... 5694
Footnote No. 1376, See Attachments (5)........................... 5697
Footnote No. 1377, See Footnote No. 1362 (above)................. 5638
Footnote No. 1378, See Attachment................................ 5702
Footnote No. 1379, See Attachment................................ 5703
Footnote No. 1380, See Footnote No. 1362 (above)................. 5638
Footnote No. 1382, See Attachments (4)........................... 5704
Footnote No. 1383, See Attachment and Footnote No. 1306 (abov5711, 5240
Footnote No. 1384, See Attachment................................ 5716
Footnote No. 1385, See Attachment................................ 5727
Footnote No. 1386, See Attachments (10).......................... 5744
Footnote No. 1387, See Attachments (6)
and Footnote No. 1382 (above)..............................5757, 5704
Footnote No. 1388, See Attachments (2)
and Footnote No. 1306 (above)..............................5785, 5240
Footnote No. 1389, See Footnote No. 872 (above).................. 4035
Footnote No. 1391, See Attachments (2)........................... 5793
Footnote No. 1392, See Footnote No. 1305 (above)................. 5228
Footnote No. 1393, See Attachments (2)........................... 5795
Footnote No. 1394, See Attachments (2)........................... 5799
Footnote No. 1395, See Attachments (4) * (2 of 4 not reprinted)
and Footnote No. 1394 (above)..............................5801, 5799
Footnote No. 1396, See Footnote Nos. 1311 and 1388 (above)...5255, 5785
Footnote No. 1397, See Attachments (2) and
Footnote No. 1395 (above)..................................5804, 5801
Footnote No. 1398, See Attachments (3)........................... 5806
Footnote No. 1399, See Attachments (3) and Footnote No. 872
(above)....................................................5810, 4035
Footnote No. 1400, See Footnote No. 465 (above).................. 2819
Footnote No. 1401, See Footnote No. 458 (above).................. 2783
Footnote No. 1402, See Attachment................................ 5814
Footnote No. 1403, See Footnote Nos. 662 and 663 (above).....3379, 3476
Footnote No. 1404, See Attachment................................ 5815
Footnote No. 1405, See Attachment................................ 5818
Footnote No. 1406, See Attachment................................ 5820
Footnote No. 1407, See Attachment................................ 5821
Footnote No. 1408, See Attachment................................ 5822
Footnote No. 1409, See Attachments (2)........................... 5827
Footnote No. 1410, See Attachment and Footnote No. 683 (above5829, 3580
Footnote No. 1411, See Footnote No. 687 (above).................. 3600
Footnote No. 1412, See Attachment................................ 5830
Footnote No. 1413, See Attachment................................ 5831
Footnote No. 1414, See Attachment................................ 5832
Footnote No. 1415, See Footnote No. 848 (above).................. 3988
Footnote No. 1416, See Attachments (2)........................... 5833
Footnote No. 1417, See Attachment................................ 5835
Footnote No. 1418, See Attachment................................ 5837
Footnote No. 1419, See Attachment................................ 5839
Footnote No. 1421, See Attachment................................ 5840
Footnote No. 1422, See Footnote No. 848 (above).................. 3988
Footnote No. 1423, See Attachment................................ 5841
Footnote No. 1424, See Footnote No. 716 (above).................. 3690
Footnote No. 1425, See Attachment................................ 5842
Footnote No. 1427, See Attachment................................ 5844
Footnote No. 1428, See Attachments (2)........................... 5845
Footnote No. 1431, See Footnote No. 872 (above).................. 4035
Footnote No. 1432, See Footnote No. 189 (above).................. 2049
Footnote No. 1433, See Footnote No. 188 (above).................. 2048
Footnote No. 1436, See Footnote No. 211 (above).................. 2111
Footnote Nos. 1438-1439, See Footnote No. 415 (above)............ 2655
Footnote No. 1441, See Attachment................................ 5871
Footnote No. 1442, See Footnote No. 415 (above).................. 2655
67. a.G Additional documents regarding POINT..................... 5872
b. Additional documents regarding offshore trusts............ 6100
[*] Retained in the files of the Subcommittee.
TAX HAVEN ABUSES: THE ENABLERS, THE TOOLS AND SECRECY--VOL. 2 OF 4
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