Form 8886 (Rev. March 2011) Department of the Treasury Internal Revenue Service Reportable Transaction Disclosure Statement Attach to your tax return. See separate instructions. OMB No. 1545-1800 Attachment Sequence No. 137 F F Name(s) shown on return (individuals enter last name, first name, middle initial) Identifying number Number, street, and room or suite no. City or town State ZIP code A If you are filing more than one Form 8886 with your tax return, sequentially number each Form 8886 and enter the statement number for this Form 8886 . . . . . . . . . . . . . . . F Statement number of B Enter the form number of the tax return to which this form is attached or related . . . . . . . . . . . . . . . . . . . . . . . . . . . F Enter the year of the tax return identified above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F Is this Form 8886 being filed with an amended tax return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F Yes No C Check the box(es) that apply (see instructions). Initial year filer Protective disclosure 1a Name of reportable transaction 1 b Initial year participated in transaction 1c Reportable transaction or tax shelter registration number (see instructions) 2 Identify the type of reportable transaction. Check all boxes that apply (see instructions). a Listed b Confidential c Contractual protection d Loss e Transaction of interest 3 If you checked box 2a or 2e, enter the published guidance number for the listed transaction or transaction of interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F 4 Enter the number of “same as or substantially similar” transactions reported on this form . . . . . . . . . . . . . . . . . . . . F 5 If you participated in this reportable transaction through a partnership, S corporation, trust, and foreign entity, check the a pplicable boxes and provide the information below for the entity(s) (see instructions). (Attach additional sheets, if necessary.) a Type of entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F Partnership S corporation Trust Foreign Partnership S corporation Trust Foreign b Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F c Employer identification number (EIN), if known . . . . F d Date Schedule K-1 received from entity (enter “none” if Schedule K-1 not received) . . . . . . . F 6 Enter below the name and address of each individual or entity to whom you paid a fee with regard to the transaction if that in dividual or entity promoted, solicited, or recommended your participation in the transaction, or provided tax advice related to the transaction. (Attach additional sheets, if necessary.) a Name Identifying number (if known) Fees paid $ Number, street, and room or suite no. City or town State ZIP code b Name Identifying number (if known) Fees paid $ Number, street, and room or suite no. City or town State ZIP code For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 34654G Form 8886 (Rev. 3-2011) ----------------Page (0) Break---------------- Form 8886 (Rev. 3-2011) Page 2 7 Facts a Identify the type of tax benefit generated by the transaction. Check all the boxes that apply (see instructions). Deductions Capital loss Ordinary loss Exclusions from gross income Nonrecognition of gain Adjustments to basis Absence of adjustments to basis Deferral Other Tax Credits b Further describe the amount and nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected years. Include facts of each step of the transaction that relate to the expected tax benefits including the amount and nature o f your investment. Include in your description your participation in the transaction and all related transactions regardless of the year in which they were entered into. Also, include a description of any tax result protection with respect to the transaction. 8 Identify all individuals and entities involved in the transaction that are tax-exempt, foreign, or related. Check the appropria te box(es) (see instructions). Include their name(s), identifying number(s), address(es), and a brief description of their involvement. For eac h foreign entity, identify its country of incorporation or existence. For each individual or related entity, explain how the individual or entity is related. Attach additional sheets, if necessary. a Type of individual or entity: Tax-exempt Foreign Related Name Identifying number Address Description b Type of individual or entity: Tax-exempt Foreign Related Name Identifying number Address Description Form 8886 (Rev. 3-2011) ----------------Page (1) Break----------------