Fisher Distribution Fund
www.FisherDistributionFund.com

The Securities and Exchange Commission (the “Commission”) commenced an action titled SEC v. Thomas Fisher, et al., 07-cv-4483 (N.D. Ill.) against Thomas Fisher, Kathleen Halloran and George Behrens (the “Defendants”) on August 9, 2007. By order dated August 3, 2010, the Court entered Final Judgment as to Defendant Thomas Fisher pursuant to Rule 54(b) of the Federal Rules of Civil Procedure. Pursuant to the Final Judgment, on September 7, 2010, Fisher paid prejudgment interest and disgorgement to the Court (the “Distribution Fund”). Additional funds have since been deposited into the Distribution Fund account in connection with settlements by other Defendants and pursuant to Final Judgments by the Court. Funds were also deposited into an account being held by the Commission at the U.S. Treasury in connection with the settlements in this case.

The distribution of these funds shall be made to certain claimants who received a wire payment or who cashed or otherwise negotiated their distribution check in the administration of the settlement of a related case titled, SEC v. Nicor, Inc. et al., No. 07-cv-1739 (N.D. Ill.). The distribution shall be made on the same basis as the distribution plan in the Nicor action, except as specifically modified by the Distribution Plan in this administration.

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Certain claimants who received a wire payment or who cashed or otherwise negotiated their distribution check in the administration of the settlement of a related case titled, SEC v. Nicor, Inc. et al., No. 07-cv-1739 (N.D. Ill.) are eligible to participate in the Fisher Distribution Fund.

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Approximately $1.2 million is currently in the Fund.

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Certain claimants who received a wire payment or who cashed or otherwise negotiated their distribution check in the administration of the settlement of a related case titled, SEC v. Nicor, Inc. et al., No. 07-cv-1739 (N.D. Ill.) are eligible to participate in the Fisher Distribution Fund. You do not need to do anything at this time.

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The Net Available Fund will be allocated to eligible claimants on a pro rata basis, based on the eligible claimant’s pro rata share as determined in accordance with the Nicor Distribution Plan. No claimant shall receive a payment unless their pro rata share of the Net Available Fund results in a Distribution Payment of at least the Distribution De Minimis Amount of $10.00.

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You received a letter and tax form because you previously received a wire payment or previously cashed your check in the administration of the settlement of the case titled, SEC v. Nicor, Inc. et al., Case No. 07-cv-1739 (N.D. Ill.). Additional funds have become available in a related case, SEC v. Thomas Fisher, et al., 07-cv-4483 (N.D. III.). The distribution of these funds shall be made to claimants who negotiated their payments in the Nicor action.

In order to issue a new payment to you in the Fisher action, the Distribution Agent must receive your Social Security Number or Tax Identification number, as the Fund may be required to file informational returns with the Internal Revenue Service. Accordingly, please send a Form W-9 (for U.S. persons) or Form W-8BEN (if the beneficiary is not a U.S. person or entity, i.e., a non-resident alien). Other acceptable forms include the W-8IMY, the W-8ECI, and the W-8EXP. Please note that we require a W-8 or W-9 form for the claimant/beneficiary listed on the previously filed Nicor claim, not the third-party institution/person(s) filing for the benefit of their client(s).

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You can email your completed tax form to Questions@FisherDistributionFund.com, or you can mail it to the following address:

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Yes, you may fill out one tax form for all your claims. However, please include a list of all your claim numbers with the form you return.

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No. GCG cannot provide any tax advice. If you feel that you need assistance in filling out the tax form, please review the instructions on the actual form, or consult your tax advisor.

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Yes. The tax form must be returned by June 2, 2016. If your form is not received by June 2, 2016, then your interest payment will be subject to IRS backup withholdings.

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If you do not return a valid tax form by June 2, 2016, your payment will be subject to applicable backup withholding.

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IRS Form 1099-INT will be sent to all who received a distribution payment with an interest component in the amount of $600 or more.

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The Court has appointed Garden City Group, LLC to serve as the Distribution Agent.

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Additional information regarding the Fisher Distribution Fund can be found on this website. You can obtain additional information by calling the Fisher Distribution Fund’s toll-free hotline at 1(800) 231-1815 in the United States, or by email at Questions@FisherDistributionFund.com.

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