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EFTA01804071

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From: Marc Rowan Sent: Friday, March 4, 2016 11:07 AM To: jeffrey E. Subject: Re: TRA Valuation Process I am getting the calculation detail Sent from my iPhone On Mar 4, 2016, at 1:04 PM, jeffrey E. <[email protected]<mailto:[email protected]» wrote: i see am image was included , it did not download On Thu, Mar 3, 2016 at 9:43 PM, Marc Rowan <mailto > wrote: Sent from my iPhone Begin forwarded message: From: Chris Weidler Date: March 4, 2016 at 12:35:36 AM GMT+2 To: Marc Rowan Subject: RE: TRA Va uation Process Marc Not to be confusing but one point to clarify When we calculate the incremental DTA arising from each TRA payment we are =equired to calculate the amount of the payment related to principal versus=interest. The portion that is deemed to be a 'principal' payment cr=ates additional DTA. That amount is also undiscounted when creating the b=lance sheet asset. The rate used to compute the 'interest' portion of each TRA is the IRS=applicable federal rate ('AFR') at the time of the original exchange. =he interest amount does not create incremental DTA. For the November exchange it was 2.57% so the majority of any TRA payment r=sults in incremental DTA Not sure if you needed this information as well so wanted to pass it along Thanks Chris From: Marc Rowan Sent: Thursday, March 03, 2016 5:25 PM EFTA_R1_00148953 EFTA01804071

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