Contract analysis

I. Purpose of This Letter On behalf of ICM, we are writing to transmit the Partnership's response to Information Document Request #1 ("IDR #1"), which was received by the undersigned from the examination team on April 28, 2023. IDR #1 contained forty-two (42) individually numbered items requesting the production of certain books, records, documents, workpapers, and other information relating to ICM's 2021 partnership

II. Description of Enclosed Materials Enclosed herewith please find ICM's response to IDR #1, consisting of two thousand eight hundred forty-seven (2,847) pages of documents and workpapers responsive to the forty-two (42) items set forth in IDR #1. The enclosed materials have been organized sequentially by IDR item number for the convenience of the examination team. Specifically, the response is arranged with tabbed

III. Reservation of Privileges and Rights ICM expressly reserves all rights and privileges applicable to the documents and information produced in connection with this response, including but not limited to the attorney-client privilege, the work product doctrine (as set forth in Hickman v. Taylor, 329 U.S. 495 (1947), and its progeny), the tax practitioner privilege under Section 7525 of the Internal Revenue Code, a

IV. Cooperation and Future Communications ICM remains committed to cooperating fully with the examination team throughout the course of this examination, consistent with its rights under applicable law. We understand the importance of a prompt and orderly examination process and will endeavor to respond to any future information requests in a timely manner. We respectfully request that all future communications, info

V. Request for Acknowledgment We respectfully request that you acknowledge receipt of the enclosed materials by returning a signed copy of this letter to the undersigned at your earliest convenience, or by providing written confirmation of receipt via email or other correspondence. We would be pleased to discuss any questions you may have regarding the enclosed documents or any aspect of this response. In addition, w