Enron Mail

From:lauren.hagerty@enron.com
To:
Subject:Re: Have You Needed EIN for 'Disregarded' Entity?
Cc:
Bcc:
Date:Tue, 13 Jun 2000 06:41:00 -0700 (PDT)

We are going to use 76-0486649 for the tax id for Enron Distribution
Ventures. This is the number of Atlantic Commercial Finance, Inc., the
parent of Enron Distribution Ventures. See tax department e-mail traffic
below. If the brokerage firm has a problem with this, I guess we will need
to put our tax people in touch with their legal department. We can't undo
our tax treatment just to satisfy the brokerage firm.
---------------------- Forwarded by Lauren Hagerty/ENRON_DEVELOPMENT on
06/13/2000 01:34 PM ---------------------------

enron india

From: Michael Norris 06/13/2000 07:08 AM


To: Lauren Hagerty/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT
cc:

Subject: Re: Have You Needed EIN for 'Disregarded' Entity?

Lauren,
The answer was pretty straight forward, a disregarded entity uses the
Employer ID# of is single-member owner, in this case ACFI (Federal ID #:
76-0486649). Fortunately, Cullen is a walking/talking tax code ... he amazes
me!

Mike N
---------------------- Forwarded by Michael Norris/ENRON_DEVELOPMENT on
06/13/2000 07:08 AM ---------------------------

Cullen Duke

06/13/2000 06:42 AM
To: Michael Norris/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT
cc: Pamela Landry/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Keith
Gercken/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Rick
Hopkinson/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Susan
Musch/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Jack Harmuth/Corp/Enron@Enron,
Glen Walloch/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Annette
Glod/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT

Subject: Re: Have You Needed EIN for 'Disregarded' Entity?

Reg. o 301-6109-1(h)(2)(i) seems pretty clear to me that a disregarded entity
uses its single member's EIN.



enron india

From: Michael Norris 06/12/2000 06:19 PM


To: Cullen Duke/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Pamela
Landry/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Keith
Gercken/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Rick
Hopkinson/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Susan
Musch/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Jack Harmuth/Corp/Enron@Enron,
Glen Walloch/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT
cc: Annette Glod/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT
Subject: Have You Needed EIN for 'Disregarded' Entity?

Enron India LLC (EILLC) is a 'disregarded' sub of Atlantic Commercial
Finance, Inc. (ACFI). Both are US entities.
EILLC has today opened a US brokerage account and was asked to furnish its
EIN on form W-9, Request for Txpr ID#.

Query: Do any of you have prior experience with determining whether EILLC
can simply supply the EIN of ACFI or whether EILLC must apply for its own
EIN? If yes, how was your issue resolved?

Annette Glod will check with the Service tomorrow and will be glad to report
back to this group with the answer.