Enron LNG Marketing LLC US Tax Guidelines

Attached for your use in pricing deals and in minimizing Enron's U.S. taxable income is a set of U.S. tax guidelines for the activities of Enron LNG Marketing LLC. As guidelines the outline covers most situations, but not all. One of the critical matters the outline does not cover is local country taxes and tariffs and customs. Accordingly, while I trust the guidelines will be helpful to you, please don't use them as an excuse for not being neighborly and calling or dropping by to say hi on your transactions.

Please pass the guidelines on to anyone I may have missed on the distribution list that can benefit from them.

Best regards to all,

Ken