Boetger and Associates

December 29, 2017

Revdex.comServing Western Pennsylvania400 Holiday Drive, Suite 220Pittsburgh, PA 15220

RE: ID - Customer ***. ***To Whom It May Concern:Our firm is an administrative firm that prepares and distributes monthly pension checks for numerous employer retirement plans. We also prepare and submit the required year end income tax reporting forms to the government (Form 1099R).We do not provide income tax advice.Most pension payments are subject to federal income tax. However, there are special situations where they are not taxed and that has been the claim of Mr. for several years. In situations like Mr. where he believes his benefit is not taxable we ask them to seek and submit the opinion of a tax professional and with proper documentation we will code the distribution appropriately. Otherwise, when it is questionable, we follow the Internal Revenue Service reporting guidelines and report that the tax status has not been determined.On May 31, 2017 Mr. talked with one of our processing staff and convinced her that his benefit should not be taxed. He did this based on his own opinion. She should have asked for the proper tax opinion. She set the incorrect expectation for Mr..On November 8, 2017 Mr. called me personally and I informed him that we would be happy to correct the filings upon receipt of proper documentation from his tax advisor or attorney. Mr. said he had that determination and would forward a copy to us.

On November 22, 2017 Mr. forwarded a letter from his attorney but upon review of the letter it was not satisfactory because it did not include a proper tax opinion.In a letter dated November 29, 2017 the Plan sponsor received an opinion from their own legal counsel indicating the determination of the tax status is not clear cut and that an independent opinion is required.Township also wrote a letter to Mr.’s attorney dated November 29, 2017 in response to his November 22, 2017 letter correcting some inaccuracies in his letter.On December 14, 2017, I communicated with Mr.’s attorney via email and requested that he provide a legal opinion on the tax status and I described the necessary information.On December 15, 2017, I communicated again with Mr.’s attorney and provided additional background on the taxability of the benefit to assist him in the determination. Mr.’s attorney promptly provided the necessary opinion on December 15, 2017.We prepared revised 1099R’s and the issue was resolved on December 22, 2017.We believe Mr.’s complaint is not valid nor entirely honest and we have done everything necessary to resolve his issue. He did not cooperate for several years by not obtaining the proper legal opinion and when he finally did we corrected the situation within a reasonable amount of time.If you have any questions or would like copies of any supporting correspondence on this important matter please let us know.

Sincerely,

Don BPresident