Engagement Letter

This letter and the attached Terms, Conditions & Limitations for Tax Services confirm and specify our understanding concerning the tax
preparation services that The Lichter Group, LLC (“we” or “us”) will perform for you individually (“you”) for the year ending December 31,
2017. By sending us information for the preparation of your returns, you and all parties referenced herein will be agreeing to these terms
for our engagement.

We will prepare your 2017 Federal income tax returns and the appropriate state income tax returns according to the information you
provide to us. You are responsible for providing us all information necessary to identify all states and foreign countries in which you
derive income. Our engagement will be complete upon delivery of the completed returns to you, except as noted in the following
paragraph concerning electronic filing. You are responsible for providing us all information necessary to identify all states in which you
derive income.

Professional standards now require us to electronically file all federal and applicable state individual income tax returns. Please note that
although e-filing will require both you and our firm to complete additional steps, the same filing deadlines will apply. After you have
reviewed the returns, you must provide us with signed authorizations indicating that you have reviewed the return(s) and that, to the
best of your knowledge, they are correct. We cannot transmit the return(s) to the tax authorities until we have your signed
authorizations.

We will not audit or otherwise verify the data you submit, although we may ask you to clarify some of the information. Our work in
connection with the preparation of your income tax returns does not include any procedures designed to discover defalcations or other
irregularities, should any exist.

We are not investment counselors or brokers. Our advice concerning a particular investment shall be limited to advising you with regard
to the tax ramifications of the investment. It shall not include advising you regarding the economic viability or consequences of the
investment or whether or not you should make the investment. Our advice regarding the tax ramifications of the investment shall be
based on documents and information that you provide us regarding the investment.

We are responsible for preparing only the returns listed above. Our fee does not include responding to inquiries or examination by taxing
authorities. However, we are available to represent you and our fees for such services will be billed at our standard rates and would be
covered under a separate engagement letter. In connection with your federal and state tax returns, or in response to your request(s), we
may also provide you with tax advice that is beyond the scope of tax preparation and is not included in the fees for tax return
preparation. Our fees for this advice will be based on the time required for work performed, plus out-of-pocket expenses.

Please note that any person or entity subject to the jurisdiction of the United States (includes individuals, corporations, partnerships,
trusts, and estates) having a financial interest in, or signature or other authority over, bank accounts, securities, or other financial
accounts having a value exceeding $10,000 in a foreign country, shall report such a relationship. Although there are some limited
exceptions, filing requirements also apply to taxpayers that have direct or indirect control over a foreign or domestic entity with foreign
financial accounts, even if the taxpayer does not have foreign account(s). For example, a corporate-owned foreign account would require
filings by the corporation and by the individual corporate officers with signature authority. Failure to disclose the required information to
the U.S. Department of the Treasury may result in substantial civil and/or criminal penalties.

In addition, the Internal Revenue Service also requires information reporting under applicable Internal Revenue Code sections and
related regulations, and the respective IRS tax forms are due when your income tax return is due, including extensions. The IRS reporting
requirements are in addition to the U.S. Department of the Treasury reporting requirements stated above. Therefore, if you fall into one
of the below categories, or if you have any direct or indirect foreign interests, you may be required to file applicable IRS forms.

• You are an individual or entity with ownership of foreign financial assets and meet the specified criteria {Form 8938) and/or
FinCEN Form 114;
• You are an officer, director, or shareholder with respect to certain foreign corporations {Form S471);
• You are a foreign-owned U.S. corporation or foreign corporation engaged in a U.S. trade or business {Form 5472);
• You are a U.S. transferor of property to a foreign corporation {Form 926);
• You are a U.S. person with an interest in a foreign trust {Forms 3520 and 3520-A); or
• You are a U.S. person with interests in a foreign partnership {Form 8865).
• Other items as necessary

Failure to timely file the appropriate forms with the U.S. Department of the Treasury and the Internal Revenue Service may result in
substantial monetary penalties. By engaging us you accept responsibility for informing us if you believe that you may have foreign
reporting requirements with the U.S. Department of the Treasury and/or Internal Revenue Service and you agree to timely provide us
with the information necessary to prepare the appropriate form{s). We assume no liability for penalties associated with the failure or
untimely filing of any of these forms.

Fees for our services will be at our standard rates, e-filing charges and any other out-of-pocket expenses.. Payment for service is due
upon submission of our bill. We reserve the right to stop work on any account that is 30 days past due.

Unless you tell us otherwise, we will check the box on your tax return that authorizes your consent for the IRS to discuss your tax return
with us. This authorization does not allow us to represent you before the IRS; it is for responding to the IRS concerning any potential
missing information, mathematical errors, return preparation questions, and/or obtaining return processing information from the IRS. By
your signature, you authorize us to transmit, update and store information electronically and to transmit your information over the
Internet.

Pursuant to Internal Revenue Service Circular 230, we are required to advise you that any federal tax advice contained herein or in any
communication resulting from this engagement, is not intended or written to be used, and cannot be used, by the addressee or any
taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code, or promoting, marketing, or
recommending to another party any plan or arrangement addressed in the communication.

We appreciate your trust and confidence in our professional services. If we can answer any questions regarding this engagement letter,
please do not hesitate to contact us.

Very truly yours,

THE LICHTER GROUP, LLC

Privacy Statement

The privacy of your information is very important to us, and we have always been bound by professional standards of confidentiality. We are now required by law to inform you of our privacy policy.

The following is our privacy policy, Compliance with the Gramm-Leach-Bliley Act., Public Law 106-102(FTC 16 CFR part 313):

We collect nonpublic personal information about you that is provided by you or obtained by us with your authorization. This information may come from various sources, including information we receive from personal interviews, tax organizers, worksheets, letters, emails and other documents necessary to provide professional services to you.

We do not disclose any nonpublic personal information about our clients or former clients to anyone, except as permitted or required by law, or when necessary
to process transactions requested by you.

We restrict access to nonpublic personal information about you to members of our firm who need to know that information in order to provide you professional services. We retain records relating to the professional services that we provide you in accordance with regulatory and
ethical guidelines, standards and regulations. We employ physical, electronic, and procedural security safeguards to protect your nonpublic information. We periodically dispose of records through a certified destruction process or through shredding based on our records retention policy.

Your confidence and trust are important to us. If you have any questions or concerns regarding the privacy of your nonpublic personal information, please contact us.