United States' Motion to Exclude Expert Testimony of Plaintiffs'

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of BPB Investments, LC (10/1/2001)Certificate of Formation of BM Investments,L. L.C.BPBOO0228Assignment Separate from Certificate BPBO 0022 9Assignment Separate from CertificateBPBOO0230Assignment Separate from CertificateBPBOO0231Written Consent in lieu of Organization Meeting BPBOO0232-234of BM Investments, L. L.C. (9/24/2001)Limi ted Liability Company Agreement of BM BPB0002 35-2 67Investments, L.L.C.Assignment Agreement (9/25/2001) BPBOO0268-270Bloomberg printout, SOH closing prices BPBOO0271-272Handwri tten Notes reo Australian dollar BPBOO0273Digital Option vs. Digital Swap analysisDeposi tion of D. Andrew Beal (3/7 /2008)Deposi tion of Thomas Montgomery (3/11/2008)BM Investments, LC, Notice of Final PartnershipAdministrati ve Adj ustment (10/13/2006)BPB Investments, LLC, Notice of Final PartnershipAdministrative Adjustment (10/13/2006)BPB Investments, LLC Form 1065 - 2002BPB Investments, LLC Form 1065 - 2001BM Investments Form 1065 - 2001BPC Form 1120S - 2001BPBOO0274BPC Form 1120S - 2001NOTE: The following documents were obtained from publiclyavailable sources,not provided by Plaintiff's counselUni ted States Motionsuch as Pacer and Lexis, and werefor Summary Judgment inBemont Investments, LLC et aL. v. United States(4/4/2008) (Docket no. 43) (30pp)T. D. 9000, 67 Fed. Reg. 41324 (6/18/2002)T. D. 9062, 68 Fed. Reg. 37414 (6/24/2003)T. D. 9207, 70 Fed. Reg. 30334 (5/26/2005)T. D. 9350, 72 Fed. Reg. 43146 (8/3/2007)Notice of Proposed Rulemaking, 68 Fed. Reg. 37434Rev. RuL. 99- 6, 1999-1 C.B. 432Announcement 2002-2, CITEAnnouncement 2004-46, 2004-1 C.B. 964Notice 2006-16, 2006-1 C.B. 539Notice 2004-65, 2004-2 C.B. 599Notice 2002-70, 2002-2 C.B. 765Notice 2002-35, 2002-1 C.B. 992Notice 2000-44, 2000-2 C.B. 255Appendix B, Page 2
IRS Information Release IR 2004-64, 2004 IRBLEXIS 195 (5/5/2004)Son of Boss Settlement Ini tiati ve FAQs (Revised,Expanded and Renumbered -- 6/3/04 J(15pp)Chief Counsel Notice CC-2003-020 (June 25, 2003)F.3dCompaq Computer Corp. v. United States, 277788 (5th Cir. 2001)IES Industries, Inc. v. United States, 253 F. 3d350 (8th Cir. 2001)Sala v. United States, Case No. 1:05cv00636 (D.Colo. Apr. 22, 2008 )Cemco Investors, LLC v. United States, 2007 U.S.Dist. LEXIS 22246, 2007 WL 951944 (Mar. 27, 2007 )Cemco Investors, LLC v. United States, 515 F.3d749 (2007 )Jade Trading v. United States, 80 Fed. Cl. 11(2007 )Duke Energy Corp. v. United States, 49 F. Supp.2d837 (W.D.N.C. 1999)Cottage Savings v. Commissioner, 499 U.S. 554(1991 )Appendix B, Page 3
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UNITED STATES DISTRICT COURTEASTERN
Page 5 and 6:
of the transactions in order to com
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Expert ReportOfDavid A. WeisbachUni
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c.v. is attached as Exhibit A. I am
Page 11 and 12: The background for the rules allowi
Page 13 and 14: which provide a general defense aga
Page 15 and 16: 2000-44 transaction. Without expres
Page 17 and 18: for the potential tender offer of S
Page 19 and 20: In particular, it is my understandi
Page 21 and 22: taxpayer wil prevail on the merits
Page 23 and 24: APPENDIX - DOCUMENTS REVIEWEDDescri
Page 25 and 26: DAVID A. WEISBACHUniversity of Chic
Page 27 and 28: 143-151.Paretian Intergenerational
Page 29 and 30: APPENDIXList of Prior Expert Testim
Page 31 and 32: QUALIFICATIONSI am an Associate Pro
Page 33 and 34: dollar-US dollar exchange rate duri
Page 35 and 36: facili tate the pursuit of a tender
Page 37 and 38: Beal's and Montgomery's formation o
Page 39 and 40: "-"~-_._.~-,----_..__.._._.__._--_.
Page 41 and 42: LOAN PREMIUM VARIATIONThe loan prem
Page 43 and 44: premium variation, but the second a
Page 45 and 46: Beal and Thomas Montgomery stated t
Page 47 and 48: was planning to acquire. Sanding al
Page 49 and 50: irelationship cannot be eva~uated i
Page 51 and 52: To summarize, Notice 2000-44 descri
Page 53 and 54: IRS and Treasury sometimes refer to
Page 55 and 56: swaps in BPB (as opposed to within
Page 57 and 58: APPENDIX AETHAN YALECurriculum Vita
Page 59 and 60: ETHAN YALEVitae, Page 3PUBLICATIONS
Page 61: APPENDIX BDescriptionBa tes NumerMa
Page 65 and 66: PURPOSE OF REPORTThis rebuttal repo
Page 67 and 68: (BM Investments LLC, was subsequent
Page 69 and 70: espect to a potential tender offer
Page 71 and 72: premises if the "transaction" refer
Page 73 and 74: e a payoff of at least $552.5 milli
Page 75 and 76: WAS BEMONT FORMD FOR TAX REASONS? W
Page 77 and 78: (Montgomery Deposition at 516:25-51
Page 79 and 80: his case (by showing that admitting
Page 81 and 82: case. Another set of e-mail message
Page 83 and 84: made in Australian dollars, for the
Page 85 and 86: 3. failure to treat the short finan
Page 87 and 88: CONCLUSION OF REPORTThere are signi
Page 89 and 90: DescriptionDeposition of Margaret M
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United States' Motion to Exclude Expert Testimony of Plaintiffs'

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