To Deloitte Tax LLP:

This letter is intended to confirm the elections I have made with respect to my 2011 gift tax return.

NO OTHER GIFTS

I have informed you that during 2011, I made gift(s) as detailed in the attached schedule (Schedule A). These gifts include all gifts of property or economic benefits (e.g., interest free loans) I made, whether outright or in trust. I have excluded outright gifts to donees who are not also trust beneficiary if the aggregate of such gifts was valued at $13,000 or less, which includes gifts for holidays, birthdays, anniversaries, graduations, etc.

PERMANENT GST ELECTION MADE IN PRIOR YEAR

You have explained to me and I understand that the permanent "opt-out" election that I made on my 2010 gift tax return for transfer(s) made to David E. Leach Irrevocable trust & Nancy S. Leach Irrevocable trust is to remain in effect for future transfers.

I understand that none of my generation-skipping transfer tax exemption will be allocated to transfers made to these trusts in 2011.

AVAILABLE GST EXEMPTION

Because the amount of available GST exemption is a function of: 1) my instructions to permanently opt-in or permanently opt-out of GST trust status for trusts I've established; 2) a determination of GST Trust status for trusts where no permanent opt-in or opt-out election has been made; 3) whether all transfers to GST Trusts have been reported on a gift tax return; and, 4) the value, as ultimately determined for tax purposes, of the property transferred to GST Trusts; I acknowledge that the amount of GST exemption available for future allocation may be a number other than that which is showing on my most recently filed Form 709.

DISCOUNT OR VALUATION

I have instructed you to use a valuation discount of XX% for my 2011 gifts of [Description of gift] to [Name of donee(s)]. I have not obtained a formal valuation for this discount. You have explained to me, and I understand that, my failure to do so could subject me to significant penalties, interest and additional taxes should the IRS successfully challenge this discount. I also understand that any such penalties, interest and additional taxes will be my sole responsibility.

Absent a qualified valuation, full disclosure for purposes of the statute of limitations requires:(1) a detailed description of how the value of the property was calculated,(2) all financial information used in determining that value (the IRS must be able to recalculate the value from this information), (3) adequate explanations of any restrictions, discounts (blockage, minority and/or marketability) or other adjustments claimed in valuing the property, and (4) the fair market value of 100 percent of the property if net asset value of the underlying assets was used in determining the value of the property transferred.

I understand that all of the above information must be and will be attached to my 2011 gift tax return in order to start the statute of limitations. I also assume all responsibility for the completeness and accuracy of the information that is ultimately attached to my 2011 gift tax return and its sufficiency with respect to the statute of limitations.-OR-

I have instructed you to use a value of $XX,XXX for my 2011 gifts of [Description of property] to [Name of donee(s)]. I have not obtained a formal valuation for this value. You have explained to me, and I understand that, my failure to do so could subject me to significant penalties, interest and additional taxes should the IRS successfully challenge this value. I also understand that any such penalties, interest and additional taxes will be my sole responsibility.

Absent a qualified valuation, full disclosure for purposes of the statute of limitations requires:(1) a detailed description of how the value of the property was calculated,(2) all financial information used in determining that value (the IRS must be able to recalculate the value from this information), (3) adequate explanations of any restrictions, discounts (blockage, minority and/or marketability) or other adjustments claimed in valuing the property, and (4) the fair market value of 100 percent of the property if net asset value of the underlying assets was used in determining the value of the property transferred.

I understand that all of the above information must be and will be attached to my 2011 gift tax return in order to start the statute of limitations. I also assume all responsibility for the completeness and accuracy of the information that is ultimately attached to my 2011 gift tax return and its sufficiency with respect to the statute of limitations.

CRUMMEY LETTERS

Each "Crummey" beneficiary received a letter(s) notifying the beneficiary of his or her right to withdraw all or a portion of the gifts made by me in 2011 to the David E Leach Irrevocable Trust & Nancy S. Leach Irrevocable Trust (Federal ID# [EIN]).

I understand that the failure to provide these Crummey letters to the beneficiary may cause these gifts to not qualify for the $13,000 annual gift tax exclusion. This, in turn, could subject me to significant penalties, interest and additional taxes should the IRS later

determine that the gifts do not qualify for the annual gift tax exclusion. I also understand that any such penalties, interest and additional taxes will be my sole responsibility.

I understand that my estate representative should retain copies of these letters in my files until four years after my death.

Client: Your gift tax return has been prepared based upon the statements above. If any of the statements are incorrect, do not sign or send your gift tax return. Contact us immediately in order to make any necessary corrections.

By signing this letter, you are acknowledging that all of the above statements are true and accurate to the best of your knowledge.

___________________David E. Leach Date

Nancy S. Leach Date