Note: This tax calculator compares the sale of your business as though you sold stock to a purchaser for cash and the potential tax consequences that result from such stock sale; to a sale of your business through a stock sale to the MAP Communications, Inc. Employees’ Stock Ownership Plan for cash. This calculator assumes you have zero basis in the stock or the assets of the business. Both scenarios assume the maximum marginal federal and state tax rates and the 3.8% medicare tax are applicable to such sales proceeds. Identical or substantially similar results will also most likely occur if you were selling your business via an asset sale to a purchaser for cash compared to a sale of your business through a stock sale to that MAP Communications, Inc. Employees’ Stock Ownership Plan for cash. This tax calculator has been prepared on the basis of information that you provided to MAP Communications, Inc. with respect to the approximate value of your business, your state of residence and your tax status. This tax calculator assumes that all state taxes are deductible against your taxable income for purposes of federal taxation but does not address the availability of federal taxes being deductible against your taxable income for purposes of applicable state taxation. If any information is erroneous or if tax laws change, the information provided through use of the tax calculator will be inaccurate. You must understand that the projections are merely estimates of the potential tax consequences of alternative courses of action. Please note this analysis is provided for informational purposes only, with the understanding that by providing this document MAP Communications, Inc. is not providing legal or tax advice. This information should be reviewed with your legal or tax advisor before an alternative is selected.