--00000000000002275c0633eab30f Content-Type: multipart/alternative; boundary="00000000000002275c0633eab30e" --00000000000002275c0633eab30e Content-Type: text/plain; charset="UTF-8" Tim and Paul: I am working with KPMG in Canada to find ways that we can move cash from Canada into the U.S. without adverse tax implications. As a part of our planning, we are exploring a transfer pricing option. To vet this option, someone from KPMG will be sending you a meeting invitation to talk to you about the business and how TheKey in the U.S. supports Canadian operations. It will be important to support the fact that the U.S. provides a significant amount of support or direction to Canadian operations for this tax strategy to be effective. Thank you in advance for working with your schedule to accommodate this important meeting. Let me know if you have questions. *gerri nath* Chief Accounting Officer | *TheKey* Mobile: 561.879.0132 --00000000000002275c0633eab30e Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Tim and Paul: =C2=A0 I am working with KPMG in Canada = to find ways that we can move cash from Canada into the U.S. without advers= e tax implications.=C2=A0 As a part of our planning, we are exploring a tra= nsfer pricing option.=C2=A0 To vet this option, someone from KPMG will be s= ending you a meeting invitation to talk to you about the business and how T= heKey in the U.S. supports Canadian operations.=C2=A0 It will be important = to support the fact that the U.S. provides a significant amount of support = or direction to Canadian operations for this tax strategy to be effective.= =C2=A0 = =C2=A0 Th= ank you in advance for working with your schedule to accommodate this impor= tant meeting.=C2=A0 Let me know if you have questions.=C2=A0 =C2=A0 gerri nath Chief Accounting Officer | The= Key Mobile: 561.879.0132 =C2=A0 =C2=A0 --00000000000002275c0633eab30e-- --00000000000002275c0633eab30f Content-Type: image/png; name="image001.png" Content-Disposition: inline; filename="image001.png" Content-Transfer-Encoding: base64 Content-ID: X-Attachment-Id: 26a44f9bf23cd1be_0.1 iVBORw0KGgoAAAANSUhEUgAAAQsAAABKCAYAAACsJnEvAAAX