A Letter/Memo to my Client (Based on the Tax Research Paper)

I have a research paper and have done it (See attached). I have also attached the questions my client (4 partners) has. So, I need a 2 pages client letter/memo to my client, who are 4 partners in the partnership, explaining to them the questions. Note that: These questions I have answered in the research paper. You need to refer to that to write a client letter/memo. 

See attached for the additional documents. 

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