<<Innovation Solution summary.doc>>


Mr. Skilling,

Joannie suggested I email you a note regarding KPMG's tax solutions
developed specifically for the executive who is exiting, exercising stock
options, monitizing stock, and recognizing gain. We work in concert with
your financial advisors and have forged many relationships with
institutions, investors and brokers  to bring cutting edge tax ideas
together. KPMG's Personal Financial Planning is dedicated to developing tax
solutions for those interested in deferral, minimization , and mitigation of
personal income tax.

The attachment gives a brief description of some of our Innovative
Strategies.

As a side note,  I am sure you have know the Lay Family and Sharon and JT
have been friends of my parents and my husband and I for years through
sailing at the Yacht Club at Lakewood and HYC.

I do hope you consider allowing me and my partners a few minutes of your
time, to share our Tax ideas with you. If so, have Joannie call me at my
numbers below.

Best Wishes



Melinda Dobbs
 KPMG LLP
Personal Financial Planning
713-319-3236-office
713-301-5288-mobile
mdobbs@kpmg.com



**********************************************************************
The information in this email is confidential and may be legally privileged.
It is intended solely for the addressee. Access to this email by anyone else
is unauthorized.

If you are not the intended recipient, any disclosure, copying, distribution
or any action taken or omitted to be taken in reliance on it, is prohibited
and may be unlawful. When addressed to our clients any opinions or advice
contained in this email are subject to the terms and conditions expressed in
the governing KPMG client engagement letter.
**********************************************************************


 - Innovation Solution summary.doc