C. Clifford Shirley jr

First Tennessee Bank Accts (Aggregate Accs) — Interest

IRA#I(X) — Interest

Equivest-AXA Moderate Allocation)

Equivest-Guaranteed Interest Account)

IRA £2(X) — Interest

Equivest-Guaranteed Interest Account)

Profit Sharing Plan (X) — Int/Div

Federated Total Retum Bond Fund)

Vanguard Total Stock Market Index)

Knoxville Post Office Credit Union — Interest

Prudential Whole Life Policy — Int/Div

Knoxville Post Office Credit Limon (X) — Int/Div

Fellow, Tennessee Bar Foundation, Knoxville Bar Foundation

Master of the Bench Ementus, Hamilton Bumett Inns of Court

Adpunct Professor, University of Tennessee College of Law

Agreement — 2012 — Lowe & Yeager Profit Sharing Plan (former law firm) no control of plan/only personal mvestments/considering merits of rolling over to TSP or to seperate IRA

Liability — Chase Bank — Credit Card

Income — 2012 — University of Tennessee College of Law (teaching as Adjunct Professor) — $3,300.00

Spouse's income — 2012 — PME Commumcations { wages-project administrator )

1) Positions - became a fellow m Knoxville Bar Association

VII) Lines 2, 5, and 7 - Are modified reporting from prior year; by adding "interest amount codes” due to internal audit report and potential need to report growth

as “income”, These are all retirement accounts (2) IRA's and a profit sharing plan (401k) from former employer / lawfirm.

The IRA accounts include a "guaranteed interest account” holding which could arguably be deemed "reportable income” per the Instructions, as generated by the

asset, because its growth is mterest based, though no interest was actually received by me and no 1109- DIV was issued. In the interest of full disclosure this is

being reported as income,

The Profit Sharing Plan is similar though a little different. The plan includes an account, the "Federated Total Return Bond Fund" which is a mutal bond fund,

but I note the reports 1 receive list the change in value as "Dividend / Interest” vs, Market Value for the other fund. Thus, while I understand that the value of the

account is dependent on market value, the reporting lists the change in terms of "interest" or "dividend" that could require disclosure. Accordingly, in the interest

of full disclosure this is being reported as mcome.

VII) Line 12 - Knoxville Post Office Credit Union Bank Account is being added and was inadverdently omitted from prior year, as money was moved from Ist

Tennessee Bank Aggregate Accounts to this account, primarily for college purposes.