For calendar year 2012 or other tax year beginning ending 06/30, See separate instructions. Check box if name changed and see instructions.

Transcription

1 Form 990-T Department of the Treasury Internal Revenue Service A Check box if address changed Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) For calendar year 2012 or other tax year beginning 07/01, 2012, and ending 06/30, See separate instructions. Name of organization ( I Check box if name changed and see instructions.) OMB No À¾µ Open to Public Inspection for 501(c)(3) Organizations Only D Employer identification number (Employees' trust, see instructions.) B Exempt under section KANSAS STATE UNIVERSITY FOUNDATION X 501( C )( 03 ) Print Number, street, and room or suite no. If a P.O. box, see instructions or 408(e) 220(e) E Type 408A 530(a) 2323 ANDERSON AVE. STE (a) C Book value of all assets at end of year F City or town, state, and ZIP code I Group exemption number (see instructions) I I Unrelated business activity codes (see instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's primary unrelated business activity. m m m m m m m I I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes No I If "Yes," enter the name and identifying number of the parent corporation. J The books are in care of Telephone number Part I Unrelated Trade or Business Income (A) Income (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance I 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a b c Part II m Gross profit. Subtract line 2 from line 1c m m Capital gain net income (attach Schedule D) m m m m m m Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) Capital loss deduction for trusts m m m m m m m m m m m m m m Income (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) m m m m m m m m m m Unrelated debt-financed income (Schedule E) m m m m m m m Interest, annuities, royalties, and rents from controlled organizations (Schedule F) m m m m m m m m m m m m m m m m m Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) m m m m m m m m m m Exploited exempt activity income (Schedule I) Advertising income (Schedule J) m m m m m m m m Other income (see instructions; attach statement) Total. Combine lines 3 through 12 m m m m m m m m m m m m m 3 4a 4b 4c I , , ,530. Deductions Not Taken Elsewhere (see instructions for limitations on deductions) (except for contributions, deductions must be directly connected with the unrelated business income) Compensation of officers, directors, and trustees (Schedule K) Salaries and wages Repairs and maintenance Bad debts Interest (attach statement) Taxes and licenses Charitable contributions (see instructions for limitation rules) Depreciation (attach Form 4562) Less depreciation claimed on Schedule A and elsewhere on return Depletion 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 21 22a 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 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 Contributions to deferred compensation plans Employee benefit programs Excess exempt expenses (Schedule I) Excess readership costs (Schedule J) Other deductions (attach statement) Total deductions. Add lines 14 through 28 MANHATTAN, KS ,252,591. X GREG LOHRENTZ Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 Net operating loss deduction (limited to the amount on line 30) Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 Specific deduction (generally $1,000, but see line 33 instructions for exceptions) Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line JSA For Paperwork Reduction Act Notice, see instructions. 2E Form 990-T (2012) I 658, , ,284. ATCH 1 75, , , , b 27 ATTACHMENT , X 24, , , , , ,420. 1, , BL K922 5/14/2014 2:28:14 PM V PAGE 63

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4 KANSAS STATE UNIVERSITY FOUNDATION Form 990-T (2012) Page 3 Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of (1) (2) (3) (4) (1) (2) (3) (4) Total (a) From personal (if the percentage of rent for personal is more than 10% but not more than 50%) 2. Rent received or accrued Total m m m m m I (b) From real and personal (if the percentage of rent for personal exceeds 50% or if the rent is based on profit or income) (c) Total income. Add totals of columns 2(a) and 2(b). Enter here and on page 1, Part I, line 6, column (A) Schedule E - Unrelated Debt-Financed Income (see instructions) (1) (2) (3) (4) (1) (2) (3) (4) 1. Description of debt-financed ATTACHMENT 5 4. Amount of average acquisition debt on or allocable to debt-financed (attach statement) 5. Average adjusted basis of or allocable to debt-financed (attach statement) 2. Gross income from or allocable to debt-financed 6. Column 4 divided by column 5 % % % % 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach statement) (b) Total deductions. Enter here and on page 1, Part I, line 6, column (B) 3. Deductions directly connected with or allocable to debt-financed (a) Straight line depreciation (attach statement) 7. Gross income reportable (column 2 x column 6) Enter here and on page 1, Part I, line 7, column (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 dividends-received deductions included in column 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 Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made ATTACHMENT 4 I I 5. Part of column 4 that is included in the controlling organization's gross income (b) Other deductions (attach statement) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part I, line 7, column (B). 44, , Deductions directly connected with income in column 5 (1) (2) (3) (4) Nonexempt Controlled Organizations (1) (2) (3) (4) 7. Taxable Income 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made 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 JSA I 10. Part of column 9 that is included in the controlling organization's gross income Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). 11. Deductions directly connected with income in column 10 Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). Form 990-T (2012) 2E BL K922 5/14/2014 2:28:14 PM V PAGE 65

5 Form 990-T (2012) Page 4 Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 4. Set-asides 5. Total deductions 1. Description of income 2. Amount of income directly connected (attach statement) and set-asides (col. 3 (attach statement) plus col. 4) (1) (2) (3) (4) Totals m m m m m m m m m m m m I Enter here and on page 1, Part I, line 9, column (A). Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) (1) (2) (3) (4) 1. Description of exploited activity Totals m m m m m m m m m m m m I KANSAS STATE UNIVERSITY FOUNDATION Gross unrelated business income from trade or business Enter here and on page 1, Part I, line 10, col. (A). 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). If a gain, compute cols. 5 through 7. Schedule J - Advertising Income (see instructions) Income From Periodicals Reported on a Consolidated Basis Part I 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 Enter here and on page 1, Part I, line 9, column (B). 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part II, line Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals (carry to Part II, line (5)) m m Part II I Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals from Part I Totals, Part II (lines 1-5) m m m m I Enter here and on page 1, Part I, line 11, col. (A). Enter here and on page 1, Part I line 11, col. (B). Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1. Name 2. Title 3. Percent of time devoted to business (1) % (2) % (3) % Total. Enter here and 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 (4) % JSA ATCH 6 Enter here and on page 1, Part II, line Compensation attributable to unrelated business Form 990-T (2012) 2E BL K922 5/14/2014 2:28:14 PM V PAGE 66

6 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS PARTNERSHIP INCOME 75,284. INCOME (LOSS) FROM PARTNERSHIPS 75, BL K922 5/14/2014 2:28:14 PM V PAGE 67

7 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 2 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS PARTNERSHIP EXPENSES 67,239. MISCELLANEOUS PART II - LINE 28 - OTHER DEDUCTIONS 67, BL K922 5/14/2014 2:28:14 PM V PAGE 68

8 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 3 FORM 990T - ORGANIZATIONS TAXABLE AS CORPORATIONS - TAX COMPUTATION 1 TAXABLE INCOME FROM LINE 34, PAGE 1, 990-T... 2 LINE 1 OR THE CORPORATION'S SHARE OF THE $50, ,420. TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 50, SUBTRACT LINE 2 FROM LINE LINE 3 OR THE CORPORATION'S SHARE OF THE $25, ,420. TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 25, SUBTRACT LINE 4 FROM LINE , LINE 5 OR THE CORPORATION'S SHARE OF THE $9,925,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 7 SUBTRACT LINE 6 FROM LINE , ENTER 15% OF LINE , ENTER 25% OF LINE , ENTER 34% OF LINE , ENTER 35% OF LINE MEMBER'S SHARE OF ADDITIONAL TAX: (A) 5% OF THE EXCESS OVER $100,000 OR (B) $11, , MEMBER'S SHARE OF ADDITONAL TAX: (A) 3% OF THE EXCESS OVER $15 MILLION OR (B) $100, TOTAL OF LINES 8 THROUGH 13. ENTER THIS AMOUNT ON LINE 35C, PAGE 2, 990-T , BL K922 5/14/2014 2:28:14 PM V PAGE 69

9 KANSAS STATE UNIVERSITY FOUNDATION SCHEDULE C - RENT INCOME DEDUCTIONS ATTACHMENT 4 INSURANCE TOTAL 9263BL K922 5/14/2014 2:28:14 PM V PAGE 70

10 KANSAS STATE UNIVERSITY FOUNDATION SCHEDULE E - UNRELATED DEBT-FINANCED INCOME ATTACHMENT AVERAGE AVERAGE 6. GROSS INCOME ALLOCABLE DEDUCTIONS DIRECTLY CONNECTED ACQUISITION ADJUSTED % 4 IS REPORTABLE DEDUCTIONS DESCRIPTION OF DEBT-FINANCED PROPERTY GROSS INCOME (3A) (3B) DEBT BASIS OF 5 (2 X 6) 6 * (3A + 3B) NANOSCALE 64, , ,408. 1,235,612. 1,795, , ,725. TOTALS 44, ,725. ATTACHMENT BL K922 5/14/2014 2:28:14 PM V PAGE 71

11 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 6 SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION JOHN ALLEN MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS JANET AYRES SECRETARY/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RANDY BERNEY MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS LEE BORCK MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS CHARLIE CHANDLER MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RANDY COONROD VICE CHAIR/BD OF TRUSTEES ANDERSON AVE. STE 500 MANHATTAN, KS SHARON EVERS MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS CURTIS FRASIER CHAIR/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2014 2:28:14 PM V PAGE 72

12 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION MIKE GOSS MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS STEPHEN LACY MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS KEVIN LOCKETT TREASURER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS AMY BUTTON-RENZ MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS RICHARD MYERS VICE CHAIR/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BILL SANFORD (TERM ENDED 09/2012) MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS CARL ICE MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS MARY VANIER MEMBER/BD OF DIRECTORS ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2014 2:28:14 PM V PAGE 73

13 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION FRED A CHOLICK PRESIDENT/CEO ANDERSON AVE. STE 500 MANHATTAN, KS ALAN L KLUG VP/FINANCE & COMPLIANCE ANDERSON AVE. STE 500 MANHATTAN, KS DAVID L WEAVER VP/REAL ESTATE & INVESTMENT ANDERSON AVE. STE 500 MANHATTAN, KS LOIS D COX DIRECTOR OF INVESTMENTS ANDERSON AVE. STE 500 MANHATTAN, KS JULIE LEA ASSOC VP OF COMMUNICATIONS ANDERSON AVE. STE 500 MANHATTAN, KS TRESA L WEAVER SR DIRECTOR OF CONSTITUANT DEV ANDERSON AVE. STE 500 MANHATTAN, KS MITZI M RICHARDS DIR OF UNIV CAMPAIGN ANDERSON AVE. STE 500 MANHATTAN, KS GARY HELLEBUST FORMER PRESIDENT/CEO ANDERSON AVE. STE 500 MANHATTAN, KS BL K922 5/14/2014 2:28:14 PM V PAGE 74

14 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES BUSINESS NAME AND ADDRESS TITLE PERCENT COMPENSATION TOTAL COMPENSATION BL K922 5/14/2014 2:28:14 PM V PAGE 75

15 SCHEDULE D (Form 1120) I Department of the Treasury Internal Revenue Service I Name Capital Gains and Losses OMB No Attach 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 certain Forms 990-T. Information about Schedule D (Form 1120) and its separate instructions is at À¾µ Employer identification number KANSAS STATE UNIVERSITY FOUNDATION Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less Complete Form 8949 before completing line 1, 2, or 3. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) from Form(s) 8949, Part I, line 2, column (d) (e) Cost or other basis from Form(s) 8949, Part I, line 2, column (e) (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) 1 Short-term totals from all Forms 8949 with box A checked in Part I. 2 Short-term totals from all Forms 8949 with box B checked in Part I. 13, , Short-term totals from all Forms 8949 with box C checked in Part I. Short-term capital gain from installment sales from Form 6252, line 26 or 37 Short-term capital gain or (loss) from like-kind exchanges from Form 8824 Unused capital loss carryover (attach computation) 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 7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column h Part II Long-Term Capital Gains and Losses - Assets Held More Than One Year Complete Form 8949 before completing line 8, 9, or 10. (d) Proceeds (sales (e) Cost or other basis price) from Form(s) from Form(s) 8949, This form may be easier to complete if you round off cents to 8949, Part II, line 4, Part II, line 4, column whole dollars. column (d) (e) (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 4, column (g) ( ) 13,763. (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) 8 Long-term totals from all Forms 8949 with box A checked in Part II. 9 Long-term totals from all Forms 8949 with box B checked in Part II. 10 Long-term totals from all Forms 8949 with box C checked in Part II. 11 Enter gain from Form 4797, line 7 or 9 12 Long-term capital gain from installment sales from Form 6252, line 26 or Long-term capital gain or (loss) from like-kind exchanges from Form Capital gain distributions (see instructions) 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column h Part III Summary of Parts I and II 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 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 Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15) Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7) Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns Note. If losses exceed gains, see Capital losses in the instructions. 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 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 , , , , ,758. For Paperwork Reduction Act Notice, see the Instructions for Form Schedule D (Form 1120) (2012) JSA 2E BL K922 5/14/2014 2:28:14 PM V PAGE 76

16 Form 8949 Department of the Treasury Internal Revenue Service Name(s) shown on return Sales and Other Dispositions of Capital Assets OMB No IInformation about Form 8949 and its separate instructions is at À¾µ I Attachment File with your Schedule D to list your transactions for lines 1, 2, 3, 8, 9, and 10 of Schedule D. Sequence No. 12A Social security number or taxpayer identification number Most brokers issue their own substitute statement instead of using Form 1099-B. They also may provide basis information (usually your cost) to you on the statement even if it is not reported to the IRS. Before you check Box A, B, or C below, determine whether you received any statement(s) and, if so, the transactions for which basis was reported to the IRS. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later. Part I Short-Term. Transactions involving capital assets you held one year or less are short-term. For long-term transaction, see page 2. You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8849, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. X (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS 1 KANSAS STATE UNIVERSITY FOUNDATION (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B (a) Description of (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) (e) Cost or other basis. See the Note below and see Column (e) in the separate instructions Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions (g) Amount of adjustment (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) PARTNERSHIP CAPITAL GAIN 13, , Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1 (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) m m m m m m m m m m m m 13, ,763. I Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. JSA 2X Form 8949 (2012) 9263BL K922 5/14/2014 2:28:14 PM V PAGE 77

17 Form 2220 Department of the Treasury Underpayment of Estimated Tax by Corporations I Attach to the corporation's tax return. OMB No Internal Revenue Service I Information about Form 2220 and its separate instructions is at À¾µ Name Employer identification number KANSAS STATE UNIVERSITY FOUNDATION Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line 38 on the estimated tax penalty line of the corporation's income tax return, but do not attach Form Required Annual Payment Part I 1 Total tax (see instructions) 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 2 a Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1 m m 2a b Look-back interest included on line 1 under section 460(b)(2) for completed long-term contracts or section 167(g) for depreciation under the income forecast method m m m m m 2b c Credit for federal tax paid on fuels (see instructions) 2c d Total. Add lines 2a through 2c 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 3 Subtract line 2d from line 1. If the result is less than $500, do not complete or file this form. The corporation does not owe the penalty 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 4 Enter the tax shown on the corporation's 2011 income tax return (see instructions). Caution: If the tax is zero or the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5 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 5 Required annual payment. Enter the smaller of line 3 or line 4. If the corporation is required to skip line 4, enter the amount from line 3 5 Part II 6 Reasons for Filing - Check the boxes below that apply. If any boxes are checked, the corporation must file Form 2220 even if it does not owe a penalty (see instructions). The corporation is using the adjusted seasonal installment method. 7 The corporation is using the annualized income installment method. 8 The corporation is a "large corporation" figuring its first required installment based on the prior year's tax. Part III Figuring the Underpayment (a) (b) (c) (d) 9 Installment due dates. Enter in columns (a) through (d) the 15th day of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th months of the corporation's tax year m m m m m m m m m m m m m 9 10 Required installments. If the box on line 6 and/or 11 X line 7 above is checked, enter the amounts from Schedule A, line 38. If the box on line 8 (but not 6 or 7) is checked, see instructions for the amounts m m m m m m m to enter. If none of these boxes are checked, enter 25% of line 5 above in each column 10 Estimated tax paid or credited for each period (see instructions). For column (a) only, enter the amount from line 11 on line 15 m m m m m m m m m m m m Complete lines 12 through 18 of one column before going to the next column. m m m m m m m m m m m m Subtract line 14 from line 13. If zero or less, enter -0- m m m 16 If the amount on line 15 is zero, subtract line 13 m m m m m m m m 12 Enter amount, if any, from line 18 of the preceding column Add lines 11 and Add amounts on lines 16 and 17 of the preceding column from line 14. Otherwise, enter Underpayment. If line 15 is less than or equal to line 10, subtract line 15 from line 10. Then go to line 12 of the next column. Otherwise, go to line 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 18 Overpayment. If line 10 is less than line 15, subtract line 10 from line 15. Then go to line 12 of the next column Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17 - no penalty is owed. For Paperwork Reduction Act Notice, see separate instructions. Form 2220 (2012) JSA 2X d , , , /15/ /15/ /15/ /15/ , , BL K922 5/14/2014 2:28:14 PM V PAGE 78

18 Form 2220 (2012) Page 2 Part IV Figuring the Penalty (a) (b) (c) (d) 19 Enter the date of payment or the 15th day of the 3rd month after 20 the close of the tax year, whichever is earlier (see instructions). (Form 990-PF and Form 990-T filers: Use 5th month instead of 3rd month.) 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 Number of days from due date of installment on line 9 to the date shown on line 19 m m m m m m m m m m m m m m m m m m m m m Number of days on line 20 after 4/15/2012 and before 7/1/ Underpayment on line 17 x Number of days on line 21 x 3% 366 Number of days on line 20 after 6/30/2012 and before 10/1/ ATTACHMENT 1 24 Number of days on line 23 Underpayment on line 17 x x 3% Number of days on line 20 after 9/30/2012 and before 1/1/ SEE PENALTY COMPUTATION WHITEPAPER DETAIL Number of days on line Underpayment on line 17 x x 3% Number of days on line 20 after 12/31/2012 and before 4/1/ Number of days on line 27 Underpayment on line 17 x x 3% 365 Number of days on line 20 after 3/31/2013 and before 7/1/2013 Number of days on line 29 Underpayment on line 17 x x *% Number of days on line 20 after 6/30/2013 and before 10/1/ Number of days on line Underpayment on line 17 x x *% Number of days on line 20 after 9/30/2013 and before 1/1/ Number of days on line Underpayment on line 17 x x *% Number of days on line 20 after 12/31/2013 and before 2/16/ Number of days on line Underpayment on line 17 x x *% Add lines 22, 24, 26, 28, 30, 32, 34, and 36 m m m m m m m m m m 37 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 38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 33; or the comparable line for other income tax returns *Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter. These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin. To obtain this information on the Internet, access the IRS website at You can also call to get interest rate information. 20. Form 2220 (2012) JSA 2X BL K922 5/14/2014 2:28:14 PM V PAGE 79

19 Form 2220 (2012) Page 4 Part II Annualized Income Installment Method 20 Annualization periods (see instructions) m m m 21 Enter taxable income for each annualization period (see instructions for the treatment of extraordinary items) m m m m m m m m m m m m m m m m m m m 22 Annualization amounts (see instructions) m m 23 a Annualized taxable income. Multiply line 21 by line 22 m m m m m m m m m m m m m m m m m b Extraordinary items (see instructions) m m m m c Add lines 23a and 23b m m m m m m m m m m m 24 Figure the tax on the amount on line 23c using the instructions for Form 1120, Schedule J, line 2 (or comparable line of corporation's return) m m m m m 25 Enter any alternative minimum tax for each payment period (see instructions) m m m m m m 26 Enter any other taxes for each payment period (see instructions) m m m m m m m m m m 27 Total tax. Add lines 24 through 26 m m m m m 28 For each period, enter the same type of credits as allowed on Form 2220, lines 1 and 2c (see instructions) m m m m m m m m m m m m m m m m m 29 Total tax after credits. Subtract line 28 from line 27. If zero or less, enter -0- m m m m m m m m m m m m m m m m m m 31 Multiply line 29 by line 30 m m m m m m m m m Part III Required Installments a 23b 23c (a) (b) (c) (d) 30 Applicable percentage 30 25% 50% 75% 100% Note: Complete lines 32 through 38 of one column before completing the next column. 31 First First First First months months months months 1st installment , , , , , , , , , , , ,241. 2nd installment 3rd installment 275, , , ,142. 4th installment 32 If only Part I or Part II is completed, enter the amount in each column from line 19 or line 31. If m m of line 38 (see instructions) m m m m m m m m m both parts are completed, enter the smaller of the amounts in each column from line 19 or line Add the amounts in all preceding columns 34 Adjusted seasonal or annualized income installments. Subtract line 33 from line 32. If zero or less, enter -0- m m m m m m m m m m m 35 Enter 25% of line 5 on page 1 of Form 2220 in each column. Note: "Large corporations," see the instructions for line 10 for the amounts to enter m m m m m m m m m m m m m 36 Subtract line 38 of the preceding column from line 37 of the preceding column m m m m 37 Add lines 35 and 36 m m m m m m m m m m m m 38 Required installments. Enter the smaller of line 34 or line 37 here and on page 1 of Form 2220, line 10 (see instructions) m m m m , , , , , , , , , , , , , ,804. Form 2220 (2012) JSA 2X BL K922 5/14/2014 2:28:14 PM V PAGE 80

20 KANSAS STATE UNIVERSITY FOUNDATION ATTACHMENT 1 PENALTY COMPUTATION DETAIL - FORM 2220 DATE PD UNDERPAYMENT BEG.DATE END DATE DAYS % PENALTY QUARTER 4, RATE PERIOD 2 ( 06/15/ /15/2013 ) 06/17/ , /15/ /17/ TOTAL FOR QUARTER 4, RATE PERIOD TOTAL UNDERPAYMENT PENALTY 20. ATTACHMENT BL K922 5/14/2014 2:28:14 PM V PAGE 81

21 Form 4797 Sales of Business Property (Also Involuntary Conversions and Recapture Amounts OMB No À¾µ Under I Sections 179 and 280F(b)(2)) I Attach to your tax return. Attachment Information about Form 4797 and its separate instructions is at Department of the Treasury Sequence No. 27 Internal Revenue Service Name(s) shown on return m m m m m m m m m m m m m m m m m m m 1 Enter the gross proceeds from sales or exchanges reported to you for 2012 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions) 1 Part I Identifying number KANSAS STATE UNIVERSITY FOUNDATION Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) 2 (a) Description (b) Date acquired (c) Date sold (d) Gross of (mo., day, yr.) (mo., day, yr.) sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus improvements and expense of sale (g) Gain or (loss) Subtract (f) from the sum of (d) and (e) Gain, if any, from Form 4684, line 39 Section 1231 gain from installment sales from Form 6252, line 26 or 37 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 Gain, if any, from line 32, from other than casualty or theft 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 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. Nonrecaptured net section 1231 losses from prior years (see instructions) m m m m m m m m m m m m m m m m m m m m m m 9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term Part II capital gain on the Schedule D filed with your return (see instructions) m m m m m m m m m m m m m m m m m m m m m m m m Ordinary Gains and Losses (see instructions) 10 Ordinary gains and losses not included on lines 11 through 16 (include held 1 year or less): , , Loss, if any, from line 7 m m m m m m m m m m m m m m m m m m Gain, if any, from line 7 or amount from line 8, if applicable Gain, if any, from line 31 m m m m m m m m m m m m m Net gain or (loss) from Form 4684, lines 31 and 38a m m m m m m m m Ordinary gain from installment sales from Form 6252, line 25 or 36 Ordinary gain or (loss) from like-kind exchanges from Form 8824 Combine lines 10 through 16 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 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part of the loss from income-producing on Schedule A (Form 1040), line 28, and the part of the loss from used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a." See instructions 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 b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line a 18b ( ) For Paperwork Reduction Act Notice, see separate instructions. Form 4797 (2012) JSA 2X BL K922 5/14/2014 2:28:14 PM V PAGE 82

22 Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Form 4797 (2012) Page 2 Part III 19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 : (b) Date acquired (c) Date sold (mo., day, yr.) (mo., day, yr.) A B C D These columns relate to the properties on lines 19A through 19D. m m m m m m m m 20 Gross sales price (Note: See line 1 before completing.) Cost or other basis plus expense of sale Depreciation (or depletion) allowed or allowable Adjusted basis. Subtract line 22 from line Total gain. Subtract line 23 from line 20 m m m m m m If section 1245 : a Depreciation allowed or allowable from line 22 25a b Enter the smaller of line 24 or 25a m m m m m m m m m 25b 26 If section 1250 : If straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. a Additional depreciation after 1975 (see instructions) 26a m line 24 or line 26a (see instructions) m m m m m m m m m or line 24 is not more than line 26a, skip lines 26d and 26e m m Add lines 26b, 26e, and 26f m m m m m m m m m m m m b Applicable percentage multiplied by the smaller of c Subtract line 26a from line 24. If residential rental d Additional depreciation after 1969 and before 1976 e Enter the smaller of line 26c or 26d f Section 291 amount (corporations only) g NANOSCALE 27 If section 1252 : Skip this section if you did not dispose of farmland or if this form is being completed for a partnership (other than an electing large partnership). a Soil, water, and land clearing expenses I 26b 26c 26d 26e 26f 26g m m m m m m 27a b Line 27a multiplied by applicable percentage (see instructions) 27b c Enter the smaller of line 24 or 27b m m m m m m m m m 27c 28 If section 1254 : a Intangible drilling and development costs, expenditures for development of mines and other natural deposits, mining exploration costs, and depletion (see instructions) 28a b Enter the smaller of line 24 or 28a m m m m m m m m m 28b 29 If section 1255 : m m m m m a Applicable percentage of payments excluded from income under section 126 (see instructions) 29a b Enter the smaller of line 24 or 29a (see instructions) m 29b Property A Property B Property C Property D Summary of Part III Gains. Complete columns A through D through line 29b before going to line 30. m m m m m m m m m m m m m m m m m m m m m m m m 32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 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 30 Total gains for all properties. Add columns A through D, line Add columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line other than casualty or theft on Form 4797, line 6 32 Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less (see instructions) 1,965,778. 1,689, ,846. 1,320, ,995. 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 33 Section 179 expense deduction or depreciation allowable in prior years Recomputed depreciation (see instructions) Recapture amount. Subtract line 34 from line 33. See the instructions for where to report , ,995. (a) Section (b) Section F(b)(2) Form 4797 (2012) JSA 2X BL K922 5/14/2014 2:28:14 PM V PAGE 83

23 SCHEDULE O (Form 1120) (Rev. December 2012) Department of the Treasury Internal Revenue Service Name Consent Plan and Apportionment Schedule for a Controlled Group Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC. Information about Schedule O (Form 1120) and its instructions is available at Part I Apportionment Plan Information 1 Type of controlled group: a Parent-subsidiary group b Brother-sister group c Combined group d Life insurance companies only 2 This corporation has been a member of this group: a For the entire year. b From, 20, until, 20. OMB No Employer identification number Kansas State University Foundation This corporation consents and represents to: a Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on 06-30, 20 13, and for all succeeding tax years. b Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted plan, which was in effect for the tax year ending, 20, and for all succeeding tax years. c Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting an apportionment plan. d Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on, 20, and for all succeeding tax years. 4 If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment plan was: a Elected by the component members of the group. b Required for the component members of the group. 5 If you did not check a box on line 3 above, check the applicable box below concerning the status of the group s apportionment plan (see instructions). a No apportionment plan is in effect and none is being adopted. b An apportionment plan is already in effect. It was adopted for the tax year ending, 20, and for all succeeding tax years. 6 If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date (including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency? See instructions. a Yes. (i) The statute of limitations for this year will expire on, 20. (ii) On, 20, this corporation entered into an agreement with the Internal Revenue Service to extend the statute of limitations for purposes of assessment until, 20. b No. The members may not adopt or amend an apportionment plan. 7 Required information and elections for component members. Check the applicable box(es) (see instructions). a The corporation will determine its tax liability by applying the maximum tax rate imposed by section 11 to the entire amount of its taxable income. b The corporation and the other members of the group elect the FIFO method (rather than defaulting to the proportionate method) for allocating the additional taxes for the group imposed by section 11(b)(1). c The corporation has a short tax year that does not include December 31. For Paperwork Reduction Act Notice, see Instructions for Form Cat. No N Schedule O (Form 1120) (Rev )

24 Schedule O (Form 1120) (Rev ) Page 2 Part II Taxable Income Apportionment (See instructions) Caution: Each total in Part II, column (g) for each component member must equal taxable income from Form 1120, page 1, line 30 or the comparable line of such member s tax return. Taxable Income Amount Allocated to Each Bracket (a) Group member s name and employer identification number (b) Tax year end (Yr-Mo) (c) 15% (d) 25% (e) 34% (f) 35% (g) Total (add columns (c) through (f)) Kansas State University Foundation KSU Golf Course Mgmt & Research ,000 25,000 9,925,000 18,000,000 28,000,000 Foundation NONE NONE NONE NONE NONE Foundation for Engineering at Kansas State University NONE NONE NONE NONE NONE KSU Charitable Gift Foundation KSU Charitable Real Estate Foundation NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE Total Schedule O (Form 1120) (Rev )

25 Schedule O (Form 1120) (Rev ) Page 3 Part III Income Tax Apportionment (See instructions) Income Tax Apportionment (a) Group member s name (b) 15% (c) 25% (d) 34% (e) 35% (f) 5% (g) 3% (h) Total income tax (combine lines (b) through (g)) Kansas State University Foundation KSU Golf Course Management & 7, , ,374, ,300, , , ,800, Research Foundation NONE NONE NONE NONE NONE NONE NONE Foundation for Engineering at Kansas State University NONE NONE NONE NONE NONE NONE NONE KSU Charitable Gift Foundation KSU Charitable Real Estate Foundation NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE Total 7, , ,374, ,300, , , ,800, Schedule O (Form 1120) (Rev )

26 Schedule O (Form 1120) (Rev ) Page 4 Part IV Other Apportionments (See instructions) Other Apportionments (a) Group member s name (b) Accumulated earnings credit (c) AMT exemption amount (d) Phaseout of AMT exemption amount (e) Penalty for failure to pay estimated tax (f) Other Kansas State University Foundation KSU Golf Course Management & NONE 40, , NONE NONE Research Foundation NONE NONE NONE NONE NONE Foundation for Engineering at Kansas State University NONE NONE NONE NONE NONE KSU Charitable Gift Foundation KSU Charitable Real Estate Foundation NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE Total 40, , Schedule O (Form 1120) (Rev )

27 Form 926 (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Name of transferor Return by a U.S. Transferor of Property to a Foreign Corporation Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) OMB No Attachment Sequence No. 128 Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION If the transferor was a corporation, complete questions 1a through 1d. a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? Yes No b Did the transferor remain in existence after the transfer? Yes No If not, list the controlling shareholder(s) and their identifying number(s): Controlling shareholder Identifying number c If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? Yes No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation EIN of parent corporation d Have basis adjustments under section 367(a)(5) been made? Yes No 2 If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. a List the name and EIN of the transferor s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? Yes No c Is the partner disposing of its entire interest in the partnership? Yes No d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? Yes No Part II Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4 Identifying number, if any BLUECREST CAPITAL MANAGEMENT LLP N/A 5 Address (including country) BLUECREST HOUSE, GLATEGNY ESPLANADE, ST PETER PORT, GUERNSEY, GY1 1WR 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) LIMITED LIABLITY PARTNERSHIP 8 Is the transferee foreign corporation a controlled foreign corporation? Yes No For Paperwork Reduction Act Notice, see separate instructions. Cat. No D Form 926 (Rev )

28 Form 926 (Rev ) Page 2 Part III Information Regarding Transfer of Property (see instructions) Cash Type of (a) Date of transfer (b) Description of (c) Fair market value on date of transfer VARIOUS 1,075,000 (d) Cost or other basis (e) Gain recognized on transfer Stock and securities Installment obligations, account receivables or similar Foreign currency or other denominated in foreign currency Inventory Assets subject to depreciation recapture (see 1.367(a)-4T(b)) Tangible used in trade or business not listed under another category Intangible Property to be leased (as described in final and temp. Regs. sec (a)-4(c)) Property to be sold (as described in 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in 1.367(a)-4T(e)) Other Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev )

29 Form 926 (Rev ) Page 3 Part IV Additional Information Regarding Transfer of Property (see instructions) 9 Enter the transferor s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) Indicate whether any transfer reported in Part III is subject to any of the following: a Gain recognition under section 904(f)(3) Yes No b Gain recognition under section 904(f)(5)(F) Yes No c Recapture under section 1503(d) Yes No d Exchange gain under section Yes No 12 Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Yes No 13 Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted Yes No b Depreciation recapture Yes No c Branch loss recapture Yes No d Any other income recognition provision contained in the above-referenced regulations Yes No 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes No 15a b Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? Yes No If the answer to line 15a is Yes, enter the amount of foreign goodwill or going concern value transferred $ 16 Was cash the only transferred? Yes No 17a b Was intangible (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? Yes No If Yes, describe the nature of the rights to the intangible that was transferred as a result of the transaction: Form 926 (Rev )