Howard R Tallman

KeyBank -- Accounts — Interest

ENTCU(X) — Interest — Open

IRA No. l(a) - SEI Group (X) — Int/Div — Sold (part) — Part VIII Note 2

Large Cap Value

Large Cap Growth

Small Cap Value

Small Cap Growth

Core Fixed Income

eeclnternational Fixed Income

Emerging Markets Debt

High Yield Bonds

International Equity

Emerging Markets Equity

Domestic Fixed Income (X)

Prime Obligation

IRA No. I(b) = SEI Group (X) — None — Open — Part VII, Note 2

Prime Obligation — Buy

IRA No. 1{¢) = SEI Group (X) — None — Open — Part VII, Note 2

Fixed Income: Corporate Laddered Bonds — Buy

Prime Obligation

IRA No. 2 — Oppenheimer Fund — None — Redeemed

Mutual Fund 1 - SEI Group

Tax Managed Large Cap — Int/Div — Sold (part)

Small Cap Value — Int/Div — Sold (part)

Small Cap Growth — Int/Div — Sold (part)

Intermediate-Term Municipal — Int/Div — Sold (part)

eeIntermational Fixed Income — Int/Div — Sold (part)

Emerging Markets Debt — Int/Div — Sold (part)

High Yield Bonds — Int/Div — Sold (part)

Intemational Equity — Int/Div — Sold (part)

Emerging Markets Equity — Int/Div — Sold (part)

Tax-Free Fund — Interest — Sold (part)

Mutual Fund 2 - SEI Group

Tax Free Fund — Interest

Tax Managed Vol. Fund — Int/Div

Tax Managed Large Cap — Int/Div

Short Duration Muni — Int/Div

Tax Advantage Income — Int/Div

eeclntermediate Term Mum — Int/Div

Jackson National Life — Interest

Genworth Life Ins. Co — Interest

Icon Income Fund Eleven — Distribution

Pacific Life Vanable Annuity — None — Part VIII, No.

Reimbursement — American Bankruptcy Institute — January 24-25, 2013 — Denver, Colorado — Speaker at national CLE — Semnar registration and meals

1. Part VII, Line 38. The income and value are reported in an aggregate amount for the investment as reflected in the annuity’s price per unit/share. The only

input that 1 or my financial adviser had in this annuity investment was to provide an initial risk profile. Neither of us has any control over the choice of investment

sub-accounts or the allocation of funds among those various sub-accounts. Funds are re-invested or re-balinced by the issuer using either existing, replacement or

additions! sub-accounts, without prior notice to or input from us.

2. Part VIL, Lines 3 and 16-19. These listings show acquistion activity starting in December, 2013, to further diversify holdings held in IRA No, 1, now

designated No. (a). Cash equivalent funds were transferred from IRA No. 1(a) into new IRA No, 1(b) to purchase cash equivalent funds.

Shortly thereafter,

these funds were used to purchase investments in IRA No. 1(c¢), a professionally managed laddered bond account. The sequisition process by the fund manager

for IRA No. l(c) began in mid-December, 2013 und continued for several nonths into 2014. IRA No. l(c) will hold the bonds so purchased, plus some amount

of cash equivalents to cover fund expenses. IRA No. 1(b) will hold the net interest income generated by the bonds to keep it separate and available for possible

other investments, which woukl be reported as provided by the disclosure rules. The only input that | or my financial adviser had in the process of opening the

new IRA accounts and the subsequent bond investments was to determine the total amount of the IRA funds to be transferred to this new investment. Note

that the total amount of the investments in IRAs No. 1(4), (b) and (c) as of Dexcember 31, 2013 were included in the total value of IRA No. 1 in the original

2013 financial report. This amendment has been filed to now show in more detail how this diversification was sccomplished by the bond fund manager. Going

forward, since these funds are all within IRA accounts, | will continue to report the total values of each of the three IRA. but only the names and not the balances

for the underlying individual fund investments within each IRA.