Message-ID: <12769600.1075844459262.JavaMail.evans@thyme>
Date: Tue, 13 Jun 2000 06:41:00 -0700 (PDT)
From: lauren.hagerty@enron.com
Subject: Re: Have You Needed EIN for 'Disregarded' Entity?
Mime-Version: 1.0
Content-Type: text/plain; charset=us-ascii
Content-Transfer-Encoding: 7bit
X-From: Lauren Hagerty
X-To: Sara Shackleton@ECT, Samantha Boyd@ENRON
X-cc: 
X-bcc: 
X-Folder: \Sara_Shackleton_Dec2000_June2001_1\Notes Folders\Glover
X-Origin: SHACKLETON-S
X-FileName: sshackle.nsf

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.