Kenneth P. Neiman

Rental Property #1, Northampton, MA — Rent

TDBank Savings Acct — Interest

New England Securities Brokerage Account (pars. 4-22)

Dreyfus Insured Deposits — Interest

Fidelity Floating Rate High Income Mutual Fund — Int/Div

Goldman Sachs Global Income Mutual Funds — Int/Div — Buy (add'l)

Goldman Sachs Global Income Mutual Funds — Sold (part)

Goldman Sachs Global Income Mutual Funds — Sold (part)

Index ETF TRS0 Hedge Multi-Strategy Fund — Int/Div

IShares TR (Momingstar) Large Cap Growth Index Fund — Int/Div

IShares TR Russell Mid-Cap Index Fund — Int/Div

IShares TR S&P Global 100 Index Funds — Int/Div

IShares TR Russell 2000 Index Fund — Int/Div — Sold (part)

Powershares Exchange Traded Fund — Int/Div

SPDR Ser TR Barclays High Yield Bond Fund — Int/Div — Sold (part)

US. Commodity Index Fund — None

Vanguard Intl Equity Index Fund Inc. FTSE All World — Int/Div

Vanguard Intl Equity Index Funds MSCI Emerging Markets — Int/Div

Vanguard Index FDS REIT ETF — Int/Div — Buy

IShares Tr. MSC1 ACW Index — Int/Div — Buy

Goldman Sachs Strategic Income Fund — Int/Div — Buy

Franklin Low Duration Total Return Fund — Int/Div — Buy

New Eng. Securities Ret. Acct. (pars, 24-52)

Berkshire Hathaway Class B — None — Sold (part)

Dreyfus Insured Deposits — Interest

Looms Sayles Investment Grade Bond Fd Class C — Int/Div — Sold

Loomis Sayles Strategic Income Fund Class C — Int/Div — Sold

IShares Barclay Bond Fund — None — Sold

SPDR Gold Trust — None — Sold

Fidelity Advisor Strategic Income Class ( — Int/Div — Sold

Loomis Sayles Bond Fund — Int/Div — Sold

Pimco Total Return Class C — Int — Sold

IShares Russell 2000 Index Fund — Int/Div — Buy

IShares Russell 2000 Index Fund — Sold (part)

Goldman Sachs Global Income Fund Inst Class — Int/Div — Buy

Goldman Sachs Global Income Fund Inst Class — Buy (add'l)

IShares (Momingstar) Large Cap Growth Income Fund — Int/Div — Buy

IShares (Momingstar) Large Cap Growth Income Fund — Buy (add'l)

Index IQ Hedge Multi-Strategy Tracker Fund — Int/Div — Buy

Fidelity Floating Rate High Income Fund — Int/Div — Buy

Vanguard Index FDS REIT Fund — Int/Div — Buy

Vanguard Int'l Equity Emerging Mkt Fund — Int/Div — Buy

Vanguard Int'l Equity Emerging Mkt Fund — Buy (add'l)

Vanguard Int'l Equity All World Fund — Int/Div — Buy

Vanguard Int'l Equity All World Fund — Buy (add'l)

US. Commodity Index Fund — None — Buy

SPDR Barclay High Yield Bd. Fund — Int/Div — Buy

SPDR Barclay High Yield Bd. Fund — Sold (part)

IShares S&P Global 100 Index Fund — Int/Div — Buy

S10. — Buy (add'l)

IShares MSC Index Fund — Int/Div — Buy

Goldman Sachs Strategic Income Fund — Int/Div — Buy

New Eng. Sec. IRA (pars. 54-79)

Berkshire Hathaway Fund A — None — Sold (part)

Dreyfus Insured Deposits — Interest

Black Rock Strategic Dividend Achievers Trust — Int/Div — Sold

SPDR Gold TRust — None — Sold

Artio Global High Income Fund — None — Sold

Harding Louvnes International Equity Portfolio Fund — None — Sold

Hartford Float Rate Fund Class — Int — Sold

Looms Sayles Investment Grade Bond Fund Class Y — Int/Div — Sold

Goldman Sachs Global Income Fund — Int/Div — Buy

Goldman Sachs Global Income Fund — Buy (add'l)

Goldman Sachs Global Income Fund — Sold (part)

Fidelity Floating Rate Income Fund — Int/Div — Buy

Fidelity Floating Rate Income Fund — Buy (add'l)

Fidelity Floating Rate Income Fund — Buy (add'l)

Index 1Q Hedge Multi-Strategy Tracker — Int/Div — Buy

SPDR Barclays High Yield Bd, Fund — Int/Div — Buy

SPDR Barclays High Yield Bd, Fund — Sold (part)

Vanguard Int'l Equity Emerging Markets Fund — Int/Div — Buy

Vanguard Int'l Equity Emerging Markets Fund — Buy (add'l)

Shares Tr MSCL ACW Index Fund — Int/Div — Buy

Shares Tr MSCL ACW Index Fund — Buy (add'l)

Vanguard Index Funds REIT — Int/Div — Buy

Vanguard Int'l Equity Index All World Fund — Int/Div — Buy

US. Commodity Index Fund — None — Buy

IShares Global 100 ETF — Int/Div — Buy

Goldman Sachs Strategic Income Fund — Int/Div — Buy

Vanguard Ret. Account Fund — None

Retir. Acct, Pershing LLC Custodian (pars 82.128)

Berkshire Hathaway Fund B — None

American Express Common Stock — Int/Div — Sold (part)

American Express Common Stock — Buy (add'l)

Johnson & Johnson Common Stock — Int/Div — buy

Pershing Gov't Account Cash Reserves — None

Coca Cola Corp. Common Stock — Int/Div

Pepsico Inc. Common Stock — Int/Div — Buy (add'l)

Bristol Myers Squibb Co. Common Stock — Int/Div

Nestle SA Sponsored ADRS Registered Common Stock — Int/Div — Buy (add'l)

Procter & Gamble Co. Common Stock — Int/Div

Wells Fargo & Co. Common Stock — Int/Div

Abbott Labs Common Stock — Int/Div — Sold

WalMart Stores Inc. Common Stock — Int/Div — Sold (part)

WalMart Stores Inc. Common Stock — Sold

American International Group com. stock — Int/Div — Buy (add'l)

Sanofi Spons ADR — Int/Div — Sold (part)

Sanofi Spons ADR — Sold

Bank of New York Mellon Corp. Common Stock — Int/Div — Buy (add'l)

Bank of America Common Stock — Int/Div — Sold (part)

Bank of America Common Stock — Buy (add'l)

Bank of America Common Stock — Buy (add'l)

Conagra Foods, Inc. Common Stock — Int/Div — Buy (add'l)

Conagra Foods, Inc. Common Stock — Sold

Dunkin Brands Group Inc. Common Stock — Int/Div — Buy (add'l)

Dunkin Brands Group Inc. Common Stock — Buy (add'l)

Dunkin Brands Group Inc. Common Stock — Buy (add'l)

General Motors Common Stock — None

Hemekin Common Stock — Int/Div — Buy (add'l)

Hemekin Common Stock — Sold

Swatch Group AG Common Stock — Int/Div — Buy (add'l)

Sysco Group Common Stock — Int/Div

USG Corp (New) Common Stock — None — Sold

Unilever DLC Spon Common Stock — Int/Div — Buy (add'l)

Unilever DLC Spon Common Stock — Buy (add'l)

FIServe Inc. Common Stock — None — Buy

Morgan Stanley Common Stock — Int/Div — Buy

Walgreen Company Common Stock — Int/Div — Buy

Pernod Richard Common Stock — Int/Div — Buy

Pernod Richard Common Stock — Buy (add'l)

Pernod Richard Common Stock — Sold (part)

Pernod Richard Common Stock — Sold

Ping An Ins. Group Common Stock — Int/Div — Buy

Ping An Ins. Group Common Stock — Buy (add'l)

Ping An Ins. Group Common Stock — Sold (part)

Ping An Ins. Group Common Stock — Sold

Microsoft Common Stock — None — Buy

Microsoft Common Stock — Sold

Capital One Savings Acct — Interest

Florence Savings Bank — Interest

Allianz Annuity Retrirement Plan — None

Partner, Neiman & Fierst: 50% Ownership of Rental Property #1

Income — 2013 — Adjunct faculty (Western New England University School of Law) — SK.550.00

Spouse's income — 2013 — Self-employed climcal social worker

Part VIL (1): value method: total tax assessment value by the City as of 12/31/13: $529,500.

Part VIL (117): partial sale: 2/12/13 (J value); partial buys: 624/13, 9/25/13, 10/17/13. and 1 1/14/13. {all with J value codes).