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 NOTICE of TRANSACTION PURSUANT to CORPORATIONS 2013

2013-2025 Form

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if current emp is positive and accumulated emp is positive then any distributions that are made during the period are first going to come out of current emp and then if there's anything left over we're going to look to accumulate the emp okay so let's say that we had a scenario where current emp happen to be eighty thousand dollars and then accumulated emp let's say is a hundred and fifty thousand dollars and then let's say we have two distributions during the period we have distribution one it is thirty thousand dollars and then we have distribution to a second distribution uh to a different shareholder of ten thousand dollars now in this case we say okay we've got forty thousand dollars here of distributions and there's eighty thousand dollars of current emp so both of these distributions are going to come out of current emp because they're less than current emp we're not even going to look back to accumulate emp

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