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  REV-961 CT (06-15)

                                                          MMDDYYYY
                                               TAX YEAR
                                               BEGINNING
START                                          TAX YEAR
Ü CORPORATION NAME                                        REVENUE ID                                                              ENDING

                                  SCHEDULE A-2

  1. Beginning Retained Earnings (Must equal retained earnings from Column B, Line 24 
      of Schedule L on federal Form 1120S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Net Income per Books from Schedule M-1 or Schedule M-3 of federal Form 1120S  . . . . . . . . . . . . .

  3. Other Increases (Itemize)

      a.
      b.

      c.

  4. Add Lines 1, 2 and 3  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5.    Distributions (other than dividends)   
      a. Distributions (other than dividends) reported on 
      Schedule K of federal Form 1120S  . . . . . . . . . . . . . . . . .
      b. Less Beginning Distributions Payable*  . . . . . . . . . . . . . . .
      c. Plus Ending Distributions Payable*   . . . . . . . . . . . . . . . . .

  6.    Dividend distributions reported on Schedule K of federal Form 1120S  . . . . . . . . . . . . . . . . . . . . . .

  7.    Other Decreases (Itemize)

      a.
      b.
      c.

  8.    Total Lines 5, 6 and 7     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  9.    Ending Retained Earnings, Line 4 minus Line 8. (Must equal retained earnings from 
      Column D, Line 24 of Schedule L on federal Form 1120S)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  * To support this adjustment, a schedule of beginning and ending liabilities reporting “Distributions Payable” must be included
      withfederal Form 1120S.

      IMPORTANT:Corporations must complete federal Schedules L, M-1 and M-2 regardless of federal requirements. Federal Schedule
      M-3 may be provided in lieu of federal Schedule M-1. Schedule A-2 must be filed by taxpayers filing federal Form 1120S and
      whose net income per books differs from change in retained earnings plus distributions.

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REV-961 CT (06-15)                                                                            MMDDYYYY
                                                                                   TAX YEAR
                                                                                   BEGINNING
                                                                                   TAX YEAR
CORPORATION NAME                                                                                           REVENUE ID               ENDING
                                               SCHEDULE A-3
                             ADJUSTMENTS TO NET INCOME PER BOOKS
          See CT-1 Instructions, REV-1200, found at www.revenue.pa.gov for requirements to complete these schedules.
PART A
1. Net Income per Books from federal
Schedule M-1 or federal Schedule M-3.
Additions                                                   Reductions
2. Dividends from subsidiary corporations                   8.         Income from subsidiary corporations 
not included in Line 1                                      included in Line 1
3. Losses from subsidiary corporations  Income from limited liability9.companies 
deducted in arriving at Line 1                              included in Line 1*
4. Losses from limited liability companies 10. Distributions to materially participating 
deducted in arriving at Line 1*                             member of limited liability companies** 
5. Distributions from limited liability 11. Other (Itemize)
companies not included in Line 1*  
6. Other (Itemize)

                                                            12. Total Lines 8 to 11    
                                                            13. Revised Net Income per Books 
7. Total Lines 1 to 6                                       (Line 7 minus Line 12)

*  Any taxpayer making these adjustments must provide a copy of federal Schedule K-1 if the investee LLC files federal Form 1065,
   or a reconciliation of beginning and ending net worth of the investee LLC if the investee LLC is a disregarded entity.
** This reduction may only be taken by LLCs and business trusts not taxed as corporations for federal income tax purposes. Taxpayers
   claiming this reduction must complete Part B below.
PART B
Name of Member                                                 Current-Year Distribution
SSN or EIN of Member                                           Less Current-Year Distribution included
                                                               in Prior-Year Reduction
How does member qualify as materially participating under IRC Section 469?
                                                               Plus Current-Year Reduction distributed
                                                               in subsequent year
                                                               Current-Year Reduction

Name of Member                                                 Current-Year Distribution
SSN or EIN of Member                                           Less Current-Year Distribution included
                                                               in Prior-Year Reduction
How does member qualify as materially participating under IRC Section 469?
                                                               Plus Current-Year Reduction distributed
                                                               in subsequent year
                                                               Current-Year Reduction

Name of Member                                                 Current-Year Distribution
SSN or EIN of Member                                           Less Current-Year Distribution included
                                                               in Prior-Year Reduction
How does member qualify as materially participating under IRC Section 469?
                                                               Plus Current-Year Reduction distributed
                                                               in subsequent year
                                                               Current-Year Reduction
Total Reduction from Supplemental Schedule (Attach additional schedule(s) if necessary.)                                             . . . . . . . . . . . . . . . . . . . . .
Total Reduction for Distributions to Materially Participating Members (Carry to Part A, Line 10.) . . . . . . . . . . . . . . . . . .
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