(Rev. January

1994)886-A

Form 886-A

EXPLANATION OF ITEMS

Schedule number or exhibit

Name of Taxpayer

Taxpayer Identification Number

Year/Period Ended

2000

NEC-Colliers Keenan of Charleston LLC

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$198,849.00

$198,849.00

Net earnings of $400 or more from self-employment are subject to self-employment tax. Your self-employment tax has been changed as shown. For further information, please see Publication 533.

NEC-Thirty-Two Vendue Range Council

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$1,200.00

$1,200.00

Net earnings of $400 or more from self-employment are subject to self-employment tax. Your self-employment tax has been changed as shown. For further information, please see Publication 533.

NEC-Colliers Keenan Inc

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$111,604.00

$111,604.00

Net earnings of $400 or more from self-employment are subject to self-employment tax. Your self-employment tax has been changed as shown. For further information, please see Publication 533.

OTHER INCOME-Colliers Keenan of Charleston

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$14,681.00

$14,681.00

From records and information available, it has been determined that you received additional income in the amount shown from the sources indicated.

ORD DIVIDENDS-A.G. Edwards & Sons Inc

Tax Peridd

Per Return

Per Exam

Adjustment

2000

$0.00

$863.00

$863.00

We have adjusted dividend income to reflect the amounts shown on Form 1099-Div.

Form 886-A(1-1994)

Department o- f tlieTreasuyr - IInntteerrnnaall Revenue Service

(Rev. January

1944)686.A

Form 886-A

EXPLANATION OF ITEMS

Schedule number or exhibit

Name of Taxpayer

Taxpayer Identification Number

Year/Period Ended

2000

ROBERT

ORD DIVIDENDS-Dain Rauscher Inc

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$103.00

$103.00

We have adjusted dividend income to reflect the amounts shown on Form 1099-DIV.

INTEREST-Charleston Adventure Ltd

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$967.00

$967.00

All interest income is includible in income unless specifically exempted by law.

INTEREST-Huger House Assoc

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$520.00

$520.00

All interest income is includible in income unless specifically exempted by law.

INTEREST-Colliers Keenan of Charleston

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$63.00

$63.00

All interest income is includible in income unless specifically exempted by law.

INTEREST-Harbour Towne Mortgage Inc

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$1.00

$1.00

All interest income is includible in income unless specifically exempted by law.

INTEREST-Branch Banking & Trust of S.C.

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$2,975.00

$2,975.00

All interest income is includible in income unless specifically exempted by law.

Form 886 -A (1-1994)

Department of the Treasuyr -IInntteerrnnaall  Revenue SSeerv iiccee

(Rev. January

1994)886-A

Form 886-A

EXPLANATION OF ITEMS

Schedule number or exhibit

Name of Taxpayer

Taxpayer Identification Number

2000

Year/Period Ended •

ROBERT

INTEREST-Carolina First Bank

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$4,899.00

$4,899.00

All interest income is includible in income unless specifically exempted by law.

FILING STATUS

Tax Period

Per Return

Per Exam

Adjustment

2000

0

0

0

Since you failed to file your tax return(s) for the tax year(s) shown in this report, we have filed for you as authorized by Internal Revenue Code section 6020(b). The income, filing status, deductions, and credits shown in this report are based on information available to us.

EXEMPTION

Tax Period

Per Return

Per Exam

Adjustment

2000

0

1

-1

We have allowed you a deduction for your personal exemption.

SE AGI Adjustment

Tax Period

Per Return

Per Exam

Adjustment

2000

$0.00

$9,095.00

($9,095.00)

Your self-employment tax has changed as a result of adjustments made to your net income from self-employment as shown in this report. The self-employment tax deduction has been adjusted to one-half of the recomputed amount.

Form 886-A (1-1994)

Depatrment of the Treasuyr - internal Revenue Sery ice

el