Ann: Appendix 2A, notice under section 708(A)(5)(e) and App 3Y *3, page-8

Do they actually have the skills to even stumble upon one?

A JV like the kagan deal will mean we almost pay the other party to take 70% off our hands.

But hey why keep ground that SH will expect you to work when you can flog it off to a JV and keep the gravy train rolling without to much effort required of management.

For now ESS retains the lifestyle company appearance.