V.K. Foundation of Tax Studies

MEMORANDUM OF MERGER

 

Viacheslav Kutuzov, Robert Bauer and Richard Sohm made a decision to merge their practices into non-for-profit legal entity V.K. Foundation of Tax Studies Ltd. (the "Foundation").

All initial trustees agreed to act under the DBA of the Foundation.

The legal modification will enter into effect immediately.

 Viacheslav S. Kutuzov