All, Please see attached from ICANN finance. We received it late Thursday last week but somehow it was not sent on. Apologies. It is in response to the12 May 2015 email request (copied below) Regards, Jonathan & Lise Dear Xavier, I am writing to you on behalf of the Cross Community Working Group (CWG) to Develop an IANA Stewardship Transition Proposal on Naming Related Functions and in my capacity as co-chair of the CWG together with Lise Fuhr. I know that you are aware of the submission by the CWG into the comment period for the ICANN FY2016 budget. However, the CWG has specifically requested that I ask you to review our current draft proposal for cost implications and that you provide any comments and further information that you are able to. In particular, the proposal envisages moving from the current model of functional separation of the IANA unit within ICANN to a structure and mode of operation that is both functionally and legally separate. Our legal advisers have provided an indication of the basic costs associated with this type of structure and these are attached for your reference. However, these basic legal costs will not cover all of the issues and changes in cost. Therefore, as part of understanding the implications of the proposed transition, it will be very helpful to have your considered view of the future costs and the obvious implications for the 2016 and future ICANN budgets. Thank-you in advance for your assistance in dealing with this question. Best wishes, Jonathan Robinson On behalf of the CWG