AMERICAN JEWISH COMMITTEE

Transcription

1 AMERICAN JEWISH COMMITTEE

2 Instrutions for filing AMERICAN JEWISH COMMITTEE Form 990T - Exempt Organization Business Return for the perio ene Deemer 31, 2014 ************************* Signature... The original return shoul e signe (using full name an title) an ate on page 2 y an authorize offier of the organization. Filing... The signe return shoul e file on or efore Novemer 16, 2015 with... Payment of tax... No payment of tax is require. Department of the Treasury Internal Revenue Servie Center Ogen, UT To oument the timely filing of your tax return(s), we suggest that you otain an retain proof of mailing. Proof of mailing an e aomplishe y sening the tax return(s) y registere or ertifie mail (metere y the U.S. Postal Servie) or through the use of an IRS approve elivery metho provie y an IRS esignate private elivery servie. *************************

3 Exempt Organization Business Inome Tax Return OMB No Form 990-T (an proxy tax uner setion 6033(e)) For alenar year 2014 or other tax year eginning 01/01, 2014, an ening 12/31, À¾µ Department of the Treasury Information aout Form 990-T an its instrutions is availale at Internal Revenue Servie Open to Puli Inspetion for I Do not enter SSN numers on this form as it may e mae puli if your organization is a 501()(3). 501()(3) Organizations Only Chek ox if Name of organization ( Chek ox if name hange an see instrutions.) D Employer ientifiation numer A aress hange (Employees' trust, see instrutions.) B Exempt uner setion AMERICAN JEWISH COMMITTEE 501( C )( 3 ) Print Numer, street, an room or suite no. If a P.O. ox, see instrutions or 408(e) 220(e) E Type 408A 530(a) 165 EAST 56TH STREET 529(a) C Book value of all assets at en of year F City or town, state or provine, ountry, an ZIP or foreign postal oe I Group exemption numer (See instrutions.) I I Unrelate usiness ativity oes (See instrutions.) G Chek organization type 501() orporation 501() trust 401(a) trust Other trust H Desrie the organization's primary unrelate usiness ativity. m m m m m m m I I During the tax year, was the orporation a susiiary in an affiliate group or a parent-susiiary ontrolle group? Yes No I If "Yes," enter the name an ientifying numer of the parent orporation. J The ooks are in are of Telephone numer Part I Unrelate Trae or Business Inome (A) Inome (B) Expenses (C) Net 1a Gross reeipts or sales Less returns an allowanes Balane I 1 2 Cost of goos sol (Sheule A, line 7) 2 3 4a Gross profit. Sutrat line 2 from line 1 Capital gain net inome (attah Sheule D) Net gain (loss) (Form 4797, Part II, line 17) (attah Form 4797) Capital loss eution for trusts Inome (loss) from partnerships an S orporations (attah statement) Rent inome (Sheule C) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelate et-finane inome (Sheule E) Interest, annuities, royalties, an rents from ontrolle organizations (Sheule F) Investment inome of a setion 501()(7), (9), or (17) organization (Sheule G) Exploite exempt ativity inome (Sheule I) Avertising inome (Sheule J) Other inome (See instrutions; attah sheule) 13 Total. Comine lines 3 through 12 Part II ,079,450. NEW YORK, NY m m m m m m m m m m m m m m m m m m m m m INVESTMENT IN LIMITED PARTNERSHIPS 3 4a I DANIEL GOLDWATER CONTROLLER , ,478. Deutions Not Taken Elsewhere (See instrutions for limitations on eutions.) (Exept for ontriutions, eutions must e iretly onnete with the unrelate usiness inome.) Compensation of offiers, iretors, an trustees (Sheule K) Salaries an wages m m m Repairs an maintenane Ba ets m m m m m m m Interest (attah sheule) Taxes an lienses m m m m m m m m m m m m m m m m m m m m Charitale ontriutions (See instrutions for limitation rules) m m m m m m m m m m m m m m m m Depreiation (attah Form 4562) m m m m m m m m m m m m m m m m m 21 Less epreiation laime on Sheule A an elsewhere on return 22a Depletion m m m m m m m m m m m m m m m m m m Contriutions to eferre ompensation plans Employee enefit programs m m m m m Exess exempt expenses (Sheule I) Exess reaership osts (Sheule J) Other eutions (attah sheule) m m m m Total eutions. A lines 14 through 28 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelate usiness taxale inome efore net operating loss eution. Sutrat line 29 from line 13 Net operating loss eution (limite to the amount on line 30) m m m m m m m m m m m m m m Unrelate usiness taxale inome efore speifi eution. Sutrat line 31 from line 30 Speifi eution (Generally $1,000, ut see line 33 instrutions for exeptions) m m m m m m m m m m m m m m m m Unrelate usiness taxale inome. Sutrat line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line 32 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I ATTACHMENT ,800. For Paperwork Reution At Notie, see instrutions. Form 990-T (2014) M 2231 V F , , ,646. ATCH 1 36, ,831. 6, , ,847. 1,000. 0

4 Form 8868 Appliation for Extension of Time To File an (Rev. January 2014) Exempt Organization Return I OMB No Department of the Treasury File a separate appliation for eah return. Internal Revenue Servie Information aout Form 8868 an its instrutions is at % I m m m m m m m m m m m m m m m m m If you are filing for an Automati 3-Month Extension, omplete only Part I an hek this ox If you are filing for an Aitional (Not Automati) 3-Month Extension, omplete only Part II (on page 2 of this form). Do not omplete Part II unless you have alreay een grante an automati 3-month extension on a previously file Form Eletroni filing (e-file). You an eletronially file Form 8868 if you nee a 3-month automati extension of time to file (6 months for a orporation require to file Form 990-T), or an aitional (not automati) 3-month extension of time. You an eletronially file Form 8868 to request an extension of time to file any of the forms liste in Part I or Part II with the exeption of Form 8870, Information Return for Transfers Assoiate With Certain Personal Benefit Contrats, whih must e sent to the IRS in paper format (see instrutions). For more etails on the eletroni filing of this form, visit an lik on e-file for Charities & Nonprofits. Part I Automati 3-Month Extension of Time. Only sumit original (no opies neee). A orporation require to file Form 990-T an requesting an automati 6-month extension - hek this ox an omplete Part I only m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I All other orporations (inluing 1120-C filers), partnerships, REMICs, an trusts must use Form 7004 to request an extension of time to file inome tax returns. Enter filer's ientifying numer, see instrutions Type or print File y the ue ate for filing your return. See instrutions. Name of exempt organization or other filer, see instrutions. Numer, street, an room or suite no. If a P.O. ox, see instrutions. City, town or post offie, state, an ZIP oe. For a foreign aress, see instrutions. Enter the Return oe for the return that this appliation is for (file a separate appliation for eah return) Appliation Is For Form 990 or Form 990-EZ Form 990-BL Form 4720 (iniviual) Form 990-PF Form 990-T (se. 401(a) or 408(a) trust) Form 990-T (trust other than aove) % The ooks are in the are of I Telephone No. I % Return Coe Appliation Is For Form 990-T (orporation) Form 1041-A Form 4720 (other than iniviual) Form 5227 Form 6069 Form 8870 I Employer ientifiation numer (EIN) or Soial seurity numer (SSN) m m m m m m m m m m m m m m m m m m m m m m m m m m m I Return Coe FA No If the organization oes not have an offie or plae of usiness in the Unite States, hek this ox I If this is for a Group Return, enter the organization's four igit Group Exemption Numer (GEN). If this is m m m m m m I m m m m m m m I a list with the names an EINs of all memers the extension is for. 1 I request an automati 3-month (6 months for a orporation require to file Form 990-T) extension of time until 11/16, 20 15, to file the exempt organization return for the organization name aove. The extension is for the organization's return for: I alenar year or tax year eginning, 20, an ening, 20. I 2 If the tax year entere in line 1 is for less than 12 months, hek reason: Initial return Final return Change in aounting perio 3a If this appliation is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefunale reits. See instrutions. 3a $ 0 If this appliation is for Form 990-PF, 990-T, 4720, or 6069, enter any refunale reits an estimate tax payments mae. Inlue any prior year overpayment allowe as a reit. 3 $ 0 Balane ue. Sutrat line 3 from line 3a. Inlue your payment with this form, if require, y using EFTPS (Eletroni Feeral Tax Payment System). See instrutions. 3 $ 0 Caution. If you are going to make an eletroni funs withrawal (iret eit) with this Form 8868, see Form 8453-EO an Form 8879-EO for payment instrutions. For Privay At an Paperwork Reution At Notie, see instrutions. Form 8868 (Rev ) 4F AMERICAN JEWISH COMMITTEE EAST 56TH STREET NEW YORK, NY DANIEL GOLDWATER CONTROLLER,, 165 EAST 56TH STREET, NEW YORK, NY M /17/2015 3:38:45 PM V F PAGE

5 AMERICAN JEWISH COMMITTEE Part III Tax Computation 35 Organizations Taxale as Corporations. See instrutions for tax omputation. Controlle group Form 990-T (2014) Page 2 I memers (setions 1561 an 1563) hek here See instrutions an: a Enter your share of the $50,000, $25,000, an $9,925,000 taxale inome rakets (in that orer): (1) $ (2) $ (3) $ Enter organization's share of: (1) Aitional 5% tax (not more than $11,750) m m m m m m m $ $ (2) Aitional 3% tax (not more than $100,000) Inome tax on the amount on line 34 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I 36 Trusts Taxale at Trust Rates. See instrutions for tax omputation. Inome tax on Tax rate sheule or Sheule D (Form 1041) I 36 the amount on line 34 from: 37 Proxy tax. See instrutions I Alternative minimum tax m m m m m m m m m m m m m m m m m m Total. A lines 37 an 38 to line 35 or 36, whihever applies m m m m m m m m m m m m m m m m m m m m m m m m m m 39 Part IV Tax an Payments 40 a Foreign tax reit (orporations attah Form 1118; trusts attah Form 1116)m 40a Other reits (see instrutions) m m m m m m m m m m m m m m m 40 General usiness reit. Attah Form 3800 (see instrutions) m 40 Creit for prior year minimum tax (attah Form 8801 or 8827)m 40 e Total reits. A lines 40a through 40 40e 41 Sutrat line 40e from line 39 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Other taxes. Chek if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attah sheule) Total tax. A lines 41 an 42 m m m m m m m m m m m m m m m m m m m m m m m m a Payments: A 2013 overpayment reite to a 2014 estimate tax payments 44 Tax eposite with Form 8868 m m m m m m m m m m m m m m m m m m m m 44 Foreign organizations: Tax pai or withhel at soure (see instrutions) 44 e Bakup withholing (see instrutions) m m m m m m m m m m m m m m m m m 44e f Creit for small employer health insurane premiums (Attah Form 8941) m m m m m m 44f g Other reits an payments: Form 2439 Other I Form 4136 Total 44g 45 I 46 I Total payments. A lines 44a through 44g m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 46 Estimate tax penalty (see instrutions). Chek if Form 2220 is attahe m m m m m m m m m 47 Tax ue. If line 45 is less than the total of lines 43 an 46, enter amount owe 48 Overpayment. If line 45 is larger than the total of lines 43 an 46, I m m m m m m m m m m m m enter amount overpai I Enter the amount of line 48 you want: Creite to 2015 estimate tax Refune 49 Part V Statements Regaring Certain Ativities an Other Information (see instrutions) 1 At any time uring the 2014 alenar year, i the organization have an interest in or a signature or other authority over a finanial aount (ank, seurities, or other) in a foreign ountry? If YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank an Finanial Aounts. If YES, enter the name of the foreign ountry here 2 During the tax year, i the organization reeive a istriution from, or was it the grantor of, or transferor to, a foreign trust? If YES, see instrutions for other forms the organization may have to file. 3 Enter the amount of tax-exempt interest reeive or arue uring the tax year I $ 2,178. I m m m m m m m m m 2 Purhases m 2 7 Cost of goos sol. Sutrat line 3 Cost of laor m m m m m m m m m 3 6 from line 5. Enter here an in m m m m m m m m m m m m m m m m m m m m m m Other osts (attah sheule) 5 Total. A lines 1 through 4 m to the organization? Sheule A - Cost of Goos Sol. Enter metho of inventory valuation 1 Inventory at eginning of year 1 6 Inventory at en of year 6 4 a Aitional setion 263A osts Part I, line 2 7 Sign Here (attah sheule) 4a 8 Do the rules of setion 263A (with respet to 4 property proue or aquire for resale) apply M Pai Preparer Use Only I 35 m m m m 5 m m m m m m m m m m m m m m m m m m m m Uner penalties of perjury, I elare that I have examine this return, inluing aompanying sheules an statements, an to the est of my knowlege an elief, it is true, orret, an omplete. Delaration of preparer (other than taxpayer) is ase on all information of whih preparer has any knowlege. May the IRS isuss this return with the preparer shown elow Signature of offier Date Title (see instrutions)? Yes No Print/Type preparer's name Preparer's signature Date PTIN Chek if self-employe Firm's name I Firm's aress M BE, GM, IS P KPMG LLP Firm's EIN I PARK AVENUE Phone no NEW YORK, NY M 2231 V F Yes Yes No No 0 Form 990-T (2014)

6 AMERICAN JEWISH COMMITTEE Form 990-T (2014) Page 3 Sheule C - Rent Inome (From Real Property an Personal Property Lease With Real Property) (see instrutions) 1. Desription of property (1) (2) (3) (4) (a) From personal property (if the perentage of rent for personal property is more than 10% ut not more than 50%) 2. Rent reeive or arue () From real an personal property (if the perentage of rent for personal property exees 50% or if the rent is ase on profit or inome) 3(a) Deutions iretly onnete with the inome in olumns 2(a) an 2() (attah sheule) (1) (2) (3) (4) Total Total m m m m m I () Total inome. A totals of olumns 2(a) an 2(). Enter here an on page 1, Part I, line 6, olumn (A) Sheule E - Unrelate Det-Finane Inome (see instrutions) (1) (2) (3) (4) (1) (2) (3) (4) 1. Desription of et-finane property 4. Amount of average aquisition et on or alloale to et-finane property (attah sheule) 5. Average ajuste asis of or alloale to et-finane property (attah sheule) 2. Gross inome from or alloale to et-finane property 6. Column 4 ivie y olumn 5 % % % % () Total eutions. Enter here an on page 1, Part I, line 6, olumn (B) 3. Deutions iretly onnete with or alloale to et-finane property (a) Straight line epreiation (attah sheule) 7. Gross inome reportale (olumn 2 x olumn 6) Enter here an on page 1, Part I, line 7, olumn (A). Totals m m m m m m m m m m m m m m m m m m m m m m m m m I Total iviens-reeive eutions inlue in olumn 8 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I Sheule F - Interest, Annuities, Royalties, an Rents From Controlle Organizations (see instrutions) Exempt Controlle Organizations 1. Name of ontrolle organization 2. Employer ientifiation numer 3. Net unrelate inome (loss) (see instrutions) 4. Total of speifie payments mae I 5. Part of olumn 4 that is inlue in the ontrolling organization's gross inome () Other eutions (attah sheule) 8. Alloale eutions (olumn 6 x total of olumns 3(a) an 3()) Enter here an on page 1, Part I, line 7, olumn (B). 6. Deutions iretly onnete with inome in olumn 5 (1) (2) (3) (4) Nonexempt Controlle Organizations (1) (2) (3) (4) 7. Taxale Inome 8. Net unrelate inome (loss) (see instrutions) 9. Total of speifie payments mae Totals m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I Part of olumn 9 that is inlue in the ontrolling organization's gross inome A olumns 5 an 10. Enter here an on page 1, Part I, line 8, olumn (A) M 2231 V F Deutions iretly onnete with inome in olumn 10 A olumns 6 an 11. Enter here an on page 1, Part I, line 8, olumn (B). Form 990-T (2014)

7 Form 990-T (2014) Page 4 Sheule G - Investment Inome of a Setion 501()(7), (9), or (17) Organization (see instrutions) 3. Deutions 5. Total eutions 4. Set-asies 1. Desription of inome 2. Amount of inome iretly onnete an set-asies (ol. 3 (attah sheule) (attah sheule) plus ol. 4) (1) (2) (3) (4) Totals m m m m m m m m m m m m I Enter here an on page 1, Part I, line 9, olumn (A). Sheule I - Exploite Exempt Ativity Inome, Other Than Avertising Inome (see instrutions) 1. Desription of exploite ativity AMERICAN JEWISH COMMITTEE Gross unrelate usiness inome from trae or usiness 3. Expenses iretly onnete with proution of unrelate usiness inome 4. Net inome (loss) from unrelate trae or usiness (olumn 2 minus olumn 3). If a gain, ompute ols. 5 through Gross inome from ativity that is not unrelate usiness inome 6. Expenses attriutale to olumn 5 Enter here an on page 1, Part I, line 9, olumn (B). 7. Exess exempt expenses (olumn 6 minus olumn 5, ut not more than olumn 4). (1) (2) (3) (4) Totals m m m m m m m m m m m m I Enter here an on page 1, Part I, line 10, ol. (A). Enter here an on page 1, Part I, line 10, ol. (B). Sheule J - Avertising Inome (see instrutions) Inome From Perioials Reporte on a Consoliate Basis Part I Enter here an on page 1, Part II, line Name of perioial 2. Gross avertising inome 3. Diret avertising osts 4. Avertising gain or (loss) (ol. 2 minus ol. 3). If a gain, ompute ols. 5 through Cirulation inome 6. Reaership osts 7. Exess reaership osts (olumn 6 minus olumn 5, ut not more than olumn 4). (1) (2) (3) (4) Totals (arry to Part II, line (5)) m m Part II I Inome From Perioials Reporte on a Separate Basis (For eah perioial liste in Part II, fill in olumns 2 through 7 on a line-y-line asis.) 1. Name of perioial 2. Gross avertising inome 3. Diret avertising osts 4. Avertising gain or (loss) (ol. 2 minus ol. 3). If a gain, ompute ols. 5 through Cirulation inome 6. Reaership osts 7. Exess reaership osts (olumn 6 minus olumn 5, ut not more than olumn 4). (1) (2) (3) (4) Totals from Part I m m m m m m m I Totals, Part II (lines 1-5) m m m m I Enter here an on page 1, Part I, line 11, ol. (A). Enter here an on page 1, Part I, line 11, ol. (B). Sheule K - Compensation of Offiers, Diretors, an Trustees (see instrutions) 1. Name 2. Title 3. Perent of time evote to usiness (1) % (2) % (3) % (4) % Total. Enter here an on page 1, Part II, line 14 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I Enter here an on page 1, Part II, line Compensation attriutale to unrelate usiness Form 990-T (2014) M 2231 V F

8 SCHEDULE D (Form 1120) Capital Gains an Losses OMB No I Attah to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or ertain Forms 990-T. Department of the Treasury Internal Revenue Servie I À¾µ Information aout Sheule D (Form 1120) an its separate instrutions is at Name Employer ientifiation numer AMERICAN JEWISH COMMITTEE Part I Short-Term Capital Gains an Losses - Assets Hel One Year or Less See instrutions for how to figure the amounts to enter on the lines elow. This form may e easier to omplete if you roun off ents to whole ollars. 1a Totals for all short-term transations reporte on Form 1099-B for whih asis was reporte to the IRS an for whih you have no ajustments (see instrutions). However, if you hoose to report all these transations on Form 8949, leave this line lank an go to line 1 m m m m m m 1 Totals for all transations reporte on Form(s) 8949 with Box A heke m m m m m m m m m m m m m m m m m m m 2 Totals for all transations reporte on Form(s) 8949 with Box B heke m m m m m m m m m m m m m m m m 3 Totals for all transations reporte on Form(s) 8949 with Box C heke m m m m m m m m m m m m m m m m () Proees (sales prie) Short-term apital gain from installment sales from Form 6252, line 26 or 37 Short-term apital gain or (loss) from like-kin exhanges from Form 8824 Unuse apital loss arryover (attah omputation) (e) Cost (or other asis) 7 Net short-term apital gain or (loss). Comine lines 1a through 6 in olumn h Part II Long-Term Capital Gains an Losses - Assets Hel More Than One Year See instrutions for how to figure the amounts to enter on the lines elow. This form may e easier to omplete if you roun off ents to whole ollars. 8a Totals for all long-term transations reporte on Form 1099-B for whih asis was reporte to the IRS an for whih you have no ajustments (see instrutions). However, if you hoose to report all these transations on Form 8949, (g) Ajustments to gain or loss from Form(s) 8949, Part I, line 2, olumn (g) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m () Proees (sales prie) (e) Cost (or other asis) (g) Ajustments to gain or loss from Form(s) 8949, Part II, line 2, olumn (g) leave this line lank an go to line 8 m m m m m m 8 Totals for all transations reporte on Form(s) 8949 with Box D heke m m m m m m m m m m m m m m m m m m m 9 Totals for all transations reporte on Form(s) 8949 with Box E heke m m m m m m m m m m m m m m m m 10 Totals for all transations reporte on Form(s) 8949 with Box F heke m m m m m m m m m m m m m m m m m 11 Enter gain from Form 4797, line 7 or 9 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 12 Long-term apital gain from installment sales from Form 6252, line 26 or 37 m m m m m m m m m m m m m m m m m m 13 Long-term apital gain or (loss) from like-kin exhanges from Form 8824 m m m m m m m m m m m m m m m m m m m 14 Capital gain istriutions (see instrutions) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 15 Net long-term apital gain or (loss). Comine lines 8a through 14 in olumn h m m m m m m m m m m m m m m m m m Part III Suary of Parts I an II Enter exess of net short-term apital gain (line 7) over net long-term apital loss (line 15) Net apital gain. Enter exess of net long-term apital gain (line 15) over net short-term apital loss (line 7) A lines 16 an 17. Enter here an on Form 1120, page 1, line 8, or the proper line on other returns m m m m m m m m m m m m m m m m m m m m m m (h) Gain or (loss) Sutrat olumn (e) from olumn () an omine the result with olumn (g) 2,340. 2,340. ( ) 2,340. (h) Gain or (loss) Sutrat olumn (e) from olumn () an omine the result with olumn (g) 8,492. 8,492. 8,492. 2,340. 8, ,832. Note. If losses exee gains, see Capital losses in the instrutions. For Paperwork Reution At Notie, see the Instrutions for Form Sheule D (Form 1120) (2014) 4E M 2231 V F

9 Form 8949 Department of the Treasury Internal Revenue Servie Name(s) shown on return Sales an Other Dispositions of Capital Assets OMB No I Information aout Form 8949 an its separate instrutions is at À¾µ I Attahment File with your Sheule D to list your transations for lines 1, 2, 3, 8, 9, an 10 of Sheule D. Sequene No. 12A Soial seurity numer or taxpayer ientifiation numer Before you hek Box A, B, or C elow, see whether you reeive any Form(s) 1099-B or sustitute statement(s) from your roker. A sustitute statement will have the same information as Form 1099-B. Either may show your asis (usually your ost) even if your roker i not report it to the IRS. Brokers must report asis to the IRS for most stok you ought in 2011 or later (an for ertain et instruments your ought in 2014 or later). Part I Short-Term. Transations involving apital assets you hel 1 year or less are short-term. For long-term transations, see page 2. Note. You may aggregate all short-term transations reporte on Form(s) 1099-B showing asis was reporte to the IRS an for whih no ajustments or oes are require. Enter the total iretly on Sheule D, line 1a; you are not require to report these transations on Form 8949 (see instrutions). You must hek Box A, B, or C elow. Chek only one ox. If more than one ox applies for your short-term transations, omplete a separate Form 8949, page 1, for eah appliale ox. If you have more short-term transations than will fit on this page for one or more of the oxes, omplete as many forms with the same ox heke as you nee. 1 AMERICAN JEWISH COMMITTEE (A) Short-term transations reporte on Form(s) 1099-B showing asis was reporte to the IRS (see Note aove) (B) Short-term transations reporte on Form(s) 1099-B showing asis was not reporte to the IRS (C) Short-term transations not reporte to you on Form 1099-B (a) Desription of property (Example: 100 sh. YZ Co.) () Date aquire (Mo., ay, yr.) () Date sol or ispose (Mo., ay, yr.) () Proees (sales prie) (see instrutions) (e) Cost or other asis. See the Note elow an see Column (e) in the separate instrutions Ajustment, if any, to gain or loss. If you enter an amount in olumn (g), enter a oe in olumn (f). See the separate instrutions. (f) Coe(s) from instrutions (g) Amount of ajustment (h) Gain or (loss). Sutrat olumn (e) from olumn () an omine the result with olumn (g) STCG FROM ANCHORAGE CAPITAL PARTN VARIOUS VARIOUS 2,340. 2, Totals. A the amounts in olumns (), (e), (g), an (h) (sutrat negative amounts). Enter eah total here an inlue on your Sheule D, line 1 (if Box A aove is heke), line 2 (if Box B aove is heke), or line 3 (if Box C aove is 2,340. 2,340. heke)i Note. If you heke Box A aove ut the asis reporte to the IRS was inorret, enter in olumn (e) the asis as reporte to the IRS, an enter an ajustment in olumn (g) to orret the asis. See Column (g) in the separate instrutions for how to figure the amount of the ajustment. For Paperwork Reution At Notie, see your tax return instrutions. Form 8949 (2014) M 2231 V F

10 Form 8949 (2014) Attahment Sequene No. 12A Page 2 Name(s) shown on return. Name an SSN or taxpayer ientifiation no. not require if shown on other sie Soial seurity numer or taxpayer ientifiation numer Before you hek Box D, E, or F elow, see whether you reeive any Form(s) 1099-B or sustitute statement(s) from your roker. A sustitute statement will have the same information as Form 1099-B. Either may show your asis (usually your ost) even if your roker i not report it to the IRS. Brokers must report asis to the IRS for most stok you ought in 2011 or later (an for ertain et instruments you ought in 2014 or later). Part II Long-Term. Transations involving apital assets you hel more than 1 year are long term. For short-term transations, see page 1. Note. You may aggregate all long-term transations reporte on Form(s) 1099-B showing asis was reporte to the IRS an for whih no ajustments or oes are require. Enter the total iretly on Sheule D, line 8a; you are not require to report these transations on Form 8949 (see instrutions). You must hek Box D, E, or F elow. Chek only one ox. If more than one ox applies for your long-term transations, omplete a separate Form 8949, page 2, for eah appliale ox. If you have more long-term transations than will fit on this page for one or more of the oxes, omplete as many forms with the same ox heke as you nee. (D) Long-term transations reporte on Form(s) 1099-B showing asis was reporte to the IRS (see Note aove) (E) Long-term transations reporte on Form(s) 1099-B showing asis was not reporte to the IRS (F) Long-term transations not reporte to you on Form 1099-B 1 AMERICAN JEWISH COMMITTEE (a) Desription of property (Example: 100 sh. YZ Co.) () Date aquire (Mo., ay, yr.) () Date sol or ispose (Mo., ay, yr.) () Proees (sales prie) (see instrutions) (e) Cost or other asis. See the Note elow an see Column (e) in the separate instrutions Ajustment, if any, to gain or loss. If you enter an amount in olumn (g), enter a oe in olumn (f). See the separate instrutions. (f) Coe(s) from instrutions (g) Amount of ajustment (h) Gain or (loss). Sutrat olumn (e) from olumn () an omine the result with olumn (g) LTCG FROM ANCHORAGE CAPITAL PARTN VARIOUS VARIOUS 8,492. 8, Totals. A the amounts in olumns (), (e), (g), an (h) (sutrat negative amounts). Enter eah total here an inlue on your Sheule D, line 8 (if Box D aove is heke), line 9 (if Box E aove is heke), or line 10 (if Box F aove is heke) 8,492. 8,492. I Note. If you heke Box D aove ut the asis reporte to the IRS was inorret, enter in olumn (e) the asis as reporte to the IRS, an enter an ajustment in olumn (g) to orret the asis. See Column (g) in the separate instrutions for how to figure the amount of the ajustment M 2231 V F Form 8949 (2014)

11 AMERICAN JEWISH COMMITTEE ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS ANCHORAGE CAPITAL PARTNERS LP 89. COPPER TERRACE, LTD. 36,557. INCOME (LOSS) FROM PARTNERSHIPS 36, M 2231 V F

12 AMERICAN JEWISH COMMITTEE ATTACHMENT 2 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS TA PREPARATION FEE 4,800. PART II - LINE 28 - OTHER DEDUCTIONS 4, M 2231 V F

13 ATTACHMENT 3 AMERICAN JEWISH COMMITTEE Deemer 31, 2014 STATE TAES COLORADO $ 1,581 NEW YORK $ 250 TOTAL STATE TAES $ 1,831

14 ATTACHMENT 4 AMERICAN JEWISH COMMITTEE Deemer 31, 2014 Net Operating Loss Carryforwar FEDERAL 6/30/ ,950 6/30/ ,616 6/30/ ,032 6/30/ ,544 6/30/ ,859 6/30/ ,567 6/30/ ,279 6/30/ ,314 6/30/ ,561 6/30/ ,398 6/30/ ,794 6/30/ ,692 6/30/2008-6/30/ /31/ Short Year 4,226 12/31/2010 3,417 12/31/ ,052 12/31/2012 3,721 12/31/ Utilize 12/31/2014 (40,847) NET OPERATING LOSS CARRYFORWARD TO 12/31/2015 $ 3,456,243

15 AMERICAN JEWISH COMMITTEE FEDERAL FOOTNOTES SUPPLEMENTARY INFORMATION: FEDERAL FORM RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION FEDERAL FORM INFORMATION RETURN BY A SHAREHOLDER OF A PASSIVE FOREIGN INVESTMENT COMPANY OR QUALIFIED ELECTING FUND 27617M /30/2015 2:49:08 PM V F

16 Form 8621 (Rev. Deemer 2014) Department of the Treasury Internal Revenue Servie Name of shareholer Information Return y a Shareholer of a Passive Foreign Investment Company or Qualifie Eleting Fun I Information aout Form 8621 an its separate instrutions is at Ientifying numer (see instrutions) AMERICAN JEWISH COMMITTEE Numer, street, an room or suite no. (If a P.O. ox, see instrutions.) Shareholer tax year: alenar year or other tax year 165 EAST 56TH STREET City or town, state, an ZIP oe or ountry NEW YORK, NY OMB No Attahment Sequene No. 69 eginning an ening. Chek type of shareholer filing the return: Iniviual Corporation Partnership S Corporation Nongrantor Trust Estate Name of passive foreign investment ompany (PFIC) or qualifie eleting fun (QEF) Employer ientifiation numer (if any) ALPSTAR CLO 2 P.L.C Aress (Enter numer, street, ity or town, an ountry.) Part I Suary of Annual Information (See instrutions.) Provie the following information with respet to all shares of the PFIC hel y the shareholer: x 2014 Referene ID numer (see instrutions) 5 HARBOURMASTER PLACE, INTERNATIONAL FINANCIAL AJCAC2PLC SERVICES CENTER, DUBLIN 1, IRELAND 2014 N/A Tax year of PFIC or QEF: alenar year eginning ening. or other tax year an 1 2 Desription of eah lass of shares hel y the shareholer: Chek if shares jointly owne with spouse. Date shares aquire uring the taxale year, if appliale: VARIOUS - SEE STATEMENT 1 VARIOUS - SEE STATEMENT 1 3 Numer of shares hel at the en of the taxale year: VARIOUS - SEE STATEMENT 1 4 Value of shares hel at the en of the taxale year (hek the appropriate ox, if appliale): (a) $0-50,000 () $50, ,000 () $100, ,000 () $150, ,000 (e) If more than $200,000, list value: 5 Type of PFIC an amount of any exess istriution or gain treate as an exess istriution uner setion 1291, inlusion uner setion 1293, or inlusion or eution uner setion 1296: VARIOUS (a) Setion 1291 $ () Setion 1293 (Qualifie Eleting Fun) $ () Setion 1296 (Mark to Market) $ SEE STATEMENT 1 Part II Eletions (See instrutions.) A Eletion To Treat the PFIC as a QEF. I, a shareholer of a PFIC, elet to treat the PFIC as a QEF. Complete lines 6a through 7 of Part III. B Eletion To Exten Time For Payment of Tax. I, a shareholer of a QEF, elet to exten the time for payment of tax on the unistriute earnings an profits of the QEF until this eletion is terminate. Complete lines 8a through 9 of Part III to alulate the tax that may e eferre. Note: If any portion of line 6a or line 7a of Part III is inluile uner setion 951, you may not make this eletion. Also, see setions 1294() an 1294(f) an the relate regulations for events that terminate this eletion. C D E F Eletion To Mark-to-Market PFIC Stok. I, a shareholer of a PFIC, elet to mark-to-market the PFIC stok that is marketale within the meaning of setion 1296(e). Complete Part IV. Deeme Sale Eletion. I, a shareholer on the first ay of a PFIC's first tax year as a QEF, elet to reognize gain on the eeme sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V. Deeme Divien Eletion. I, a shareholer on the first ay of a PFIC's first tax year as a QEF that is a ontrolle foreign orporation (CFC), elet to treat an amount equal to my share of the post-1986 earnings an profits of the CFC as an exess istriution. Enter this amount on line 15e of Part V. If the exess istriution is greater than zero, also omplete line 16 of Part V. Eletion To Reognize Gain on Deeme Sale of PFIC. I, a shareholer of a former PFIC or a PFIC to whih setion 1297() applies, elet to treat as an exess istriution the gain reognize on the eeme sale of my interest in the PFIC on the last ay of its last tax year as a PFIC uner setion 1297(a). Enter gain on line 15f of Part V. G Deeme Divien Eletion With Respet to a Setion 1297(e) PFIC. I, a shareholer of a setion 1297(e) PFIC, within the meaning of Regulations setion (a), elet to make a eeme ivien eletion with respet to the Setion 1297(e) PFIC. My holing perio in the stok of the Setion 1297(e) PFIC inlues the CFC qualifiation ate, as efine in Regulations setion (). Enter the exess istriution on line 15e, Part V. If the exess istriution is greater than zero, also omplete line 16, Part V. H Deeme Divien Eletion With Respet to a Former PFIC. I, a shareholer of a former PFIC, within the meaning of Regulations setion (a), elet to make a eeme ivien eletion with respet to the former PFIC. My holing perio in the stok of the former PFIC inlues the termination ate, as efine in Regulations setion (). Enter the exess istriution on line 15e, Part V. If the exess istriution is greater than zero, also omplete line 16, Part V. For Dislosure, Privay At, an Paperwork Reution At Notie, see separate instrutions. Form 8621 (Rev )

17 Form 8621 (Rev ) Page 2 Part III Inome From a Qualifie Eleting Fun (QEF). All QEF shareholers omplete lines 6a through 7. If you are making Eletion B, also omplete lines 8a through 9. (See instrutions.) 6a Enter your pro rata share of the orinary earnings of the QEF m 6a Enter the portion of line 6a that is inlue in inome uner setion 951 or that may e exlue uner setion 1293(g) m 6 Sutrat line 6 from line 6a. Enter this amount on your tax return as orinary inome m 6 7a Enter your pro rata share of the total net apital gain of the QEF 7a Enter the portion of line 7a that is inlue in inome uner setion 951 or that may e exlue uner setion 1293(g) m 7 Sutrat line 7 from line 7a. This amount is a net long-term apital gain. Enter this amount in Part II of the Sheule D use for your inome tax return. (See instrutions.) 7 8a A lines 6 an 7m 8a Enter the total amount of ash an the fair market value of other property istriute or eeme istriute to you uring the tax year of the QEF. (See instrutions.) 8 Enter the portion of line 8a not alreay inlue in line 8 that is attriutale to shares in the QEF that you ispose of, plege, or otherwise transferre uring the tax yearm 8 A lines 8 an 8m e Sutrat line 8 from line 8a, an enter the ifferene (if zero or less, enter amount in rakets) Important: If line 8e is greater than zero, an no portion of line 6a or 7a is inluile in inome uner setion 951, you may make Eletion B with respet to the amount on line 8e. 9a Enter the total tax for the tax year (See instrutions.) m 9a Part IV 10 a a 14 a Enter the total tax for the tax year etermine without regar to the amount entere on line 8em m 9 Sutrat line 9 from line 9a. This is the eferre tax, the time for payment of whih is extene y making Eletion B. See instrutions m Gain or (Loss) From Mark-to-Market Eletion (See instrutions.) Enter the fair market value of your PFIC stok at the en of the tax year Enter your ajuste asis in the stok at the en of the tax year Sutrat line 10 from line 10a. If a gain, o not omplete lines 11 an 12. Inlue this amount as orinary inome on your tax return. If a loss, go to line 11 m Enter any unreverse inlusions (as efine in setion 1296()) Enter the loss from line 10, ut only to the extent of unreverse inlusions on line 11. Inlue this amount as an orinary loss on your tax return If you sol or otherwise ispose of any setion 1296 stok (see instrutions) uring the tax year: Enter the fair market value of the stok on the ate of sale or isposition Enter the ajuste asis of the stok on the ate of sale or isposition m Sutrat line 13 from line 13a. If a gain, o not omplete line 14. Inlue this amount as orinary inome on your tax return. If a loss, go to line 14 Enter any unreverse inlusions (as efine in setion 1296()) Enter the loss from line 13, ut only to the extent of unreverse inlusions on line 14a. Inlue this amount as an orinary loss on your tax return. If the loss on line 13 exees unreverse inlusions on line 14a, omplete line 14m Enter the amount y whih the loss on line 13 exees unreverse inlusions on line 14a. Inlue this amount on your tax return aoring to the rules generally appliale for losses provie elsewhere in the Coe an regulations m Note. See instrutions in ase of multiple sales or ispositions. 8 8e 9 10a a a Form 8621 (Rev )

18 Form 8621 (Rev ) Page 3 Part V 15 a e f 16 a e f Part VI Distriutions From an Dispositions of Stok of a Setion 1291 Fun (See instrutions.) Complete a separate Part V for eah exess istriution an isposition (see instrutions). Enter your total istriutions from the setion 1291 fun uring the urrent tax year with respet to the appliale stok. If the holing perio of the stok egan in the urrent tax year, see instrutions Enter the total istriutions (reue y the portions of suh istriutions that were exess istriutions ut not inlue in inome uner setion 1291(a)(1)(B)) mae y the fun with respet to the appliale stok for eah of the 3 years preeing the urrent tax year (or if shorter, the portion of the shareholer's holing perio efore the urrent tax year) m Divie line 15 y 3. (See instrutions if the numer of preeing tax years is less than 3.) m Multiply line 15 y 125% (1.25)m Sutrat line 15 from line 15a. This amount, if more than zero, is the exess istriution with respet to the appliale stok. If there is an exess istriution, omplete line 16. If zero or less an you i not ispose of stok uring the tax year, o not omplete the rest of Part V. See instrutions if you reeive more than one istriution uring the urrent tax year. Also, see instrutions for rules for reporting a nonexess istriution on your inome tax return Enter gain or loss from the isposition of stok of a setion 1291 fun or former setion 1291 fun. If a gain, omplete line 16. If a loss, show it in rakets an o not omplete line 16 If there is a positive amount on line 15e or 15f (or oth), attah a statement for eah exess istriution an isposition. Show your holing perio for eah share of stok or lok of shares hel. Alloate the exess istriution or gain to eah ay in your holing perio. A all amounts that are alloate to ays in eah tax year. Enter the total of the amounts etermine in line 16a that are alloale to the urrent tax year an tax years efore the foreign orporation eame a PFIC (pre-pfic years). Enter these amounts on your inome tax return as other inomem m Enter the aggregate inreases in tax (efore reits) for eah tax year in your holing perio (other than the urrent tax year an pre-pfic years). (See instrutions.) Foreign tax reit. (See instrutions.) m Sutrat line 16 from line 16. Enter this amount on your inome tax return as "aitional tax." (See instrutions.) Determine interest on eah net inrease in tax etermine line 16e using the rates an methos of setion Enter the aggregate amount of interest here. (See instrutions.)m Status of Prior Year Setion 1294 Eletions an Termination of Setion 1294 Eletions Complete a separate olumn for eah outstaning eletion. Complete lines 25 an 26 only if there is a partial termination of the setion 1294 eletion. m m m 17 Tax year of outstaning eletion 18 Unistriute earnings to whih the eletion relates 19 Deferre tax 20 Interest arue on eferre tax (line 19) as of the filing ate 21 Event terminating eletion 22 Earnings istriute or eeme istriute uring the tax year m 23 Deferre tax ue with this return 24 Arue interest ue with this return 25 Deferre tax outstaning after partial termination of eletion 26 Interest arue after partial termination of eletion m (i) (ii) (iii) (iv) (v) (vi) 15a e 15f e 16f SEE STATEMENT 1 Form 8621 (Rev )

19 STATEMENT 1 PARTNERSHIP NAME: PARTNERSHIP EIN: INVESTOR NAME: INVESTOR EIN: PASSIVE FOREIGN INVESTMENT COMPANIES ("PFICS"): PART I SUMMARY OF ANNUAL INFORMATION PART V DISTRIBUTIONS FROM AND DISPOSITIONS OF STOCK OF A SECTION 1291 FUND

20 Form 8621 (Rev. Deemer 2014) Department of the Treasury Internal Revenue Servie Name of shareholer Information Return y a Shareholer of a Passive Foreign Investment Company or Qualifie Eleting Fun I Information aout Form 8621 an its separate instrutions is at Ientifying numer (see instrutions) AMERICAN JEWISH COMMITTEE Numer, street, an room or suite no. (If a P.O. ox, see instrutions.) Shareholer tax year: alenar year or other tax year 165 EAST 56TH STREET City or town, state, an ZIP oe or ountry NEW YORK, NY OMB No Attahment Sequene No. 69 eginning an ening. Chek type of shareholer filing the return: Iniviual Corporation Partnership S Corporation Nongrantor Trust Estate Name of passive foreign investment ompany (PFIC) or qualifie eleting fun (QEF) Employer ientifiation numer (if any) CAIRN CLO II B.V. Aress (Enter numer, street, ity or town, an ountry.) Part I Suary of Annual Information (See instrutions.) Provie the following information with respet to all shares of the PFIC hel y the shareholer: 2014 Referene ID numer (see instrutions) PARNASSUSTOREN, LOCATELLIKADE 1 AJCCCIIBV 1076 AZ, AMSTERDAM, THE NETHERLANDS 2014 N/A Tax year of PFIC or QEF: alenar year eginning ening. or other tax year an 1 2 Desription of eah lass of shares hel y the shareholer: Chek if shares jointly owne with spouse. Date shares aquire uring the taxale year, if appliale: VARIOUS SEE STATEMENT 1 VARIOUS SEE STATEMENT 1 3 Numer of shares hel at the en of the taxale year: VARIOUS SEE STATEMENT 1 4 Value of shares hel at the en of the taxale year (hek the appropriate ox, if appliale): (a) $0-50,000 () $50, ,000 () $100, ,000 () $150, ,000 (e) If more than $200,000, list value: 5 Type of PFIC an amount of any exess istriution or gain treate as an exess istriution uner setion 1291, inlusion uner setion 1293, or inlusion or eution uner setion 1296: (a) Setion 1291 $ () Setion 1293 (Qualifie Eleting Fun) $ () Setion 1296 (Mark to Market) $ VARIOUS SEE STATEMENT 1 Part II Eletions (See instrutions.) A Eletion To Treat the PFIC as a QEF. I, a shareholer of a PFIC, elet to treat the PFIC as a QEF. Complete lines 6a through 7 of Part III. B Eletion To Exten Time For Payment of Tax. I, a shareholer of a QEF, elet to exten the time for payment of tax on the unistriute earnings an profits of the QEF until this eletion is terminate. Complete lines 8a through 9 of Part III to alulate the tax that may e eferre. Note: If any portion of line 6a or line 7a of Part III is inluile uner setion 951, you may not make this eletion. Also, see setions 1294() an 1294(f) an the relate regulations for events that terminate this eletion. C D E F Eletion To Mark-to-Market PFIC Stok. I, a shareholer of a PFIC, elet to mark-to-market the PFIC stok that is marketale within the meaning of setion 1296(e). Complete Part IV. Deeme Sale Eletion. I, a shareholer on the first ay of a PFIC's first tax year as a QEF, elet to reognize gain on the eeme sale of my interest in the PFIC. Enter gain or loss on line 15f of Part V. Deeme Divien Eletion. I, a shareholer on the first ay of a PFIC's first tax year as a QEF that is a ontrolle foreign orporation (CFC), elet to treat an amount equal to my share of the post-1986 earnings an profits of the CFC as an exess istriution. Enter this amount on line 15e of Part V. If the exess istriution is greater than zero, also omplete line 16 of Part V. Eletion To Reognize Gain on Deeme Sale of PFIC. I, a shareholer of a former PFIC or a PFIC to whih setion 1297() applies, elet to treat as an exess istriution the gain reognize on the eeme sale of my interest in the PFIC on the last ay of its last tax year as a PFIC uner setion 1297(a). Enter gain on line 15f of Part V. G Deeme Divien Eletion With Respet to a Setion 1297(e) PFIC. I, a shareholer of a setion 1297(e) PFIC, within the meaning of Regulations setion (a), elet to make a eeme ivien eletion with respet to the Setion 1297(e) PFIC. My holing perio in the stok of the Setion 1297(e) PFIC inlues the CFC qualifiation ate, as efine in Regulations setion (). Enter the exess istriution on line 15e, Part V. If the exess istriution is greater than zero, also omplete line 16, Part V. H Deeme Divien Eletion With Respet to a Former PFIC. I, a shareholer of a former PFIC, within the meaning of Regulations setion (a), elet to make a eeme ivien eletion with respet to the former PFIC. My holing perio in the stok of the former PFIC inlues the termination ate, as efine in Regulations setion (). Enter the exess istriution on line 15e, Part V. If the exess istriution is greater than zero, also omplete line 16, Part V. For Dislosure, Privay At, an Paperwork Reution At Notie, see separate instrutions. Form 8621 (Rev )

21 Form 8621 (Rev ) Page 2 Part III Inome From a Qualifie Eleting Fun (QEF). All QEF shareholers omplete lines 6a through 7. If you are making Eletion B, also omplete lines 8a through 9. (See instrutions.) 6a Enter your pro rata share of the orinary earnings of the QEF m 6a Enter the portion of line 6a that is inlue in inome uner setion 951 or that may e exlue uner setion 1293(g) m 6 Sutrat line 6 from line 6a. Enter this amount on your tax return as orinary inome m 6 7a Enter your pro rata share of the total net apital gain of the QEF 7a Enter the portion of line 7a that is inlue in inome uner setion 951 or that may e exlue uner setion 1293(g) m 7 Sutrat line 7 from line 7a. This amount is a net long-term apital gain. Enter this amount in Part II of the Sheule D use for your inome tax return. (See instrutions.) 7 8a A lines 6 an 7m 8a Enter the total amount of ash an the fair market value of other property istriute or eeme istriute to you uring the tax year of the QEF. (See instrutions.) 8 Enter the portion of line 8a not alreay inlue in line 8 that is attriutale to shares in the QEF that you ispose of, plege, or otherwise transferre uring the tax yearm 8 A lines 8 an 8m e Sutrat line 8 from line 8a, an enter the ifferene (if zero or less, enter amount in rakets) Important: If line 8e is greater than zero, an no portion of line 6a or 7a is inluile in inome uner setion 951, you may make Eletion B with respet to the amount on line 8e. 9a Enter the total tax for the tax year (See instrutions.) m 9a Part IV 10 a a 14 a Enter the total tax for the tax year etermine without regar to the amount entere on line 8em m 9 Sutrat line 9 from line 9a. This is the eferre tax, the time for payment of whih is extene y making Eletion B. See instrutions m Gain or (Loss) From Mark-to-Market Eletion (See instrutions.) Enter the fair market value of your PFIC stok at the en of the tax year Enter your ajuste asis in the stok at the en of the tax year Sutrat line 10 from line 10a. If a gain, o not omplete lines 11 an 12. Inlue this amount as orinary inome on your tax return. If a loss, go to line 11 m Enter any unreverse inlusions (as efine in setion 1296()) Enter the loss from line 10, ut only to the extent of unreverse inlusions on line 11. Inlue this amount as an orinary loss on your tax return If you sol or otherwise ispose of any setion 1296 stok (see instrutions) uring the tax year: Enter the fair market value of the stok on the ate of sale or isposition Enter the ajuste asis of the stok on the ate of sale or isposition m Sutrat line 13 from line 13a. If a gain, o not omplete line 14. Inlue this amount as orinary inome on your tax return. If a loss, go to line 14 Enter any unreverse inlusions (as efine in setion 1296()) Enter the loss from line 13, ut only to the extent of unreverse inlusions on line 14a. Inlue this amount as an orinary loss on your tax return. If the loss on line 13 exees unreverse inlusions on line 14a, omplete line 14m Enter the amount y whih the loss on line 13 exees unreverse inlusions on line 14a. Inlue this amount on your tax return aoring to the rules generally appliale for losses provie elsewhere in the Coe an regulations m Note. See instrutions in ase of multiple sales or ispositions. 8 8e 9 10a a a Form 8621 (Rev )