Whiskey coin whitepaper

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WHITE PAPER 2018

www.whiskey.io


DISCLAIMER OF LIABILITY PLEASE READ THIS DISCLAIMER SECTION CAREFULLY. Please consult with your legal, financial, tax and other professional advisors(s) before taking any action in connection with this White Paper The information set forth below may not be exhaustive and does not imply any elements of a contractual relationship. While we make every effort to ensure that any material in this white paper is accurate and up to date, such material is in no way constructed as the provision of a professional advice. Whiskey Coin, it’s parent company, subsidiaries or affiliates, do not guarantee, and accept no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency, or completeness of any supplemental material(s) and/or market detail contained in this white paper. Investors and potential Whiskey Coin holders should seek appropriate independent professional advice prior to relying on, or entering into any commitment or transaction based on, material published in this white paper, such material is purely published for reference purposes alone. This White Paper does not constitute an offer of Coins or Tokens of any kind. Coins will be offered and sold only in those jurisdictions and to those persons where and to whom they lawfully may be offered for sale. This White Paper does not constitute an offer to subscribe for securities except to the extent permitted by the laws of each applicable jurisdiction. This White Paper does not constitute or form part of any opinion on any advice to sell, or any solicitation of any offer by our asset-backed token, as recognized by the Howey Analysis to

WHITEPAPER 2018

purchase any tokens nor shall it or any part of it, nor the fact of its presentation, form the basis of, or be relied upon in connection with, any contract or investment decision. This White Paper is not intended to create a contract for investment as you are buying the Whiskey Coin, which is subsequently backed by fine and rare Whiskey. Each potential purchaser acknowledges that we will rely on the legislature and regulation of the jurisdiction in which the member participant is legally domiciled. IMPORTANT Purchasing Whiskey Coin may have certain tax implications. If you are a citizen, resident, (tax or otherwise) or green card holder of the United States of America, or a citizen, or resident of Canada there may be restrictions. It is the responsibility of any persons wishing to acquire the Tokens to inform themselves of and to observe all applicable laws and regulations of any relevant jurisdictions. Prospective token participants should inform themselves as to the legal requirements and tax consequences within the countries of their citizenship, residence, domicile and place of business with respect to the acquisition, trading, holding or disposal of the Tokens, and any restrictions that may be relevant thereto. Whiskey Coin will sell tokens in exchange for United States Dollar (USD), to fund the project, businesses and operations, as outlined in this White Paper. Any agreement between Whiskey Coin, It’s parent company, subsidiaries or affiliate and you as an investor and in relation to any sale

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DISCLAIMER OF LIABILITY (CONT.)

and purchase, of tokens is a purchase of fine and rare Whiskey backing the Whiskey Coin. This White Paper and its copies, whether in part or whole, must not be taken or transmitted to any country where distribution or dissemination of this White Paper is prohibited or restricted. No part of this White Paper is to be reproduced, distributed, or disseminated, without including the section entitled,” Disclaimer of Liability”. No representations and warranties, representations and warranties by you,

WHITEPAPER 2018

cautionary note on forward-looking statements, market and industry information and no consent of other persons, terms used, no advice, no further information or update, restrictions on distribution and dissemination, no offer of securities or registration and risks and uncertainties will be entertained. While we have worked diligently to insure accuracy between documents, should any disagreement arise between this White Paper and other legal documents, the terms and conditions shall prevail. Finally, again there is no promise of any returns.

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TABLE OF CONTENTS

DISCLAIMER OF LIABILITY ..........................................................................................................

1

EXECUTIVE SUMMARY ..................................................................................................................

4

VISION ..........................................................................................................................................

5

VALUE PROPOSITION ...................................................................................................................

6

ADVANTAGES TO INVESTOR ........................................................................................................

8

MARKET OVERVIEW ......................................................................................................................

9

OUR HISTORY ............................................................................................................................... 13 ROADMAP ...................................................................................................................................... 14 THE WHISKEYCOIN PLATFORM ................................................................................................... 15 TECHNOLOGY ................................................................................................................................ 17 THE WHISKEYCOIN PLATFORM PRODUCT .................................................................................. 19 LEADERSHIP TEAM ....................................................................................................................... 20 CROWDFUNDING .......................................................................................................................... 22 DEPLOYMENT OF CONSOLIDATED TOKEN SALES PROCEEDS .................................................... 25

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EXECUTIVE SUMMARY Whiskey Coin was founded by a core group of crypto experts, whiskey sommeliers, vintners, futuristic commodity investors, fin-tech wizards and Whiskey Mavericks, seeking a legally compliant “stable coin” backed by coveted physical assets that have proven to increase in value with time. The Whiskey Coin Platform was founded in 2017. Whiskey Coin is a decentralized open code built on the Ethereum ERC20 Platform based on public blockchain technology that encompasses asset-backed investment management. The Whiskey Coin team has an extensive and well-rounded wisdom in establishing and managing commodity investment funds, as well as developing automated investment interfaces and asset management tools, while effectively complying with regulatory stipulations. Whiskey Coin offers an innovative and futuristic perspective for tokenized investment vehicles that will bridge the gap between commodity and crypto universes. The Whiskey Coin Platform focuses on all aspects of tokenized investment vehicles, from technology and commodity infrastructure investment, to legal compliance and corporate structuring. Whiskey Coin will be a unique and exclusive one-stop solution for commodity asset managers and whiskey connoisseurs to create and manage tokenized commodity funds. The attraction of investing in whiskey, as an alternative asset class, has been gaining popularity due to its propensity to provide better returns, security and investment yields compared to conventional asset classes. Based on industry tracked data, price increases of whiskey have been more than double those of gold and silver. This white paper outlines the value proposition of the Whiskey Coin Platform, the company’s business model, and the token distribution mechanics and methodologies. The Whiskey Coin token will be distributed among public contributors during the Distribution Period starting on May 20, 2018.

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VISION The Whiskey Platform is part of a professional group of investors with proven track record in the commodity linked financial asset management niche. The parent company of Newport Whiskey, Newport Capital LLC, was incorporated in Wyoming, USA and has a successful operating track record since 2015. Whiskey Coin usher’s commodity trading, investment transparency, globalization, and decentralization to the next level by implementing blockchain technology — all with a commitment to sustainable, continuous development in cooperation with financial and commodity regulators. Whiskey Coin articulately integrates ready-to-use technologies with its deep expertise in structured investment funding both internally and through our partnerships with external investment teams. Working in close tandem with the best commodity investment managers, whiskey manufacturers and brewers, and financial authorities, Whiskey Coin is establishing a monumental foundation between the blockchain universe and the classical investment world by providing a transparent and legally compliant framework for tokenized commodity fund structuring and operation. Whiskey Coin is helping to expand the boundaries of investment possibilities and to encourage regulators to recognize blockchain tools as the new reality in classical financial markets. Ultimately, Whiskey Coin aims to be the benchmark for tokenized commodity investment funds and vehicles that invest in traditional investment instruments as well as in emerging distributed economic environments.

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VALUE PROPOSITION Whiskey Coin addresses the main issues of the current tokenized commodity investment vehicles, such as abeyance of diversification, non-compliance with existing and foreseen regulation, and lack of standardization. It is the ultimate aspiration of Whiskey Coin to become the bellwether and a one-stop solution in setting up commodity linked tokenized investment funds, regardless of whether such funds invest in the fiat or crypto world. Whiskey Coin will bridge the gap between these two worlds while taking advantage of both. Versatility Currently the majority of tokenized investment vehicles are either fully crypto-oriented or pegged to some orthodox and conventional tradable asset. Each of these approaches is siloed, hindering diversification. Access to fiat investment opportunities provides unprecedented diversification in terms of income sources while retaining all the benefits of the crypto universe, including decentralization, transparency, and exchangeability. Consistency Setting up an ideal commodity backed investment superstructure is a monumental endeavor. Not all tokenized funds set up a proper institutional structure, which leads to greater regulatory risk. Whiskey Coin believes this to be the right time to introduce industry standards for setting up tokenized commodity investment vehicles that can attract investments from private individuals and institutional investors of any kind. This will reduce or remove regulatory risk from investors. Sustainability The fund structure of Whiskey Coin will be reviewed and approved by our Executive team, Advisors and Legal team, to ensure they are compliant with all relevant laws. As many current investors in tokenized commodity funds have gone incognito, this eye toward operational transparency dramatically decreases legal risks for the investors. Whiskey Coin has vetted the proposed structure with several financial, commodity, and whiskey domain experts and has received an indicative approval that it will pass internal procedures, enabling funds to be transferred from and into the crypto world. By sorting out these risks initially, Whiskey Coin will improve investor confidence and provide necessary sustainability of the commodity investment process.

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VALUE PROPOSITION (CONT.)

Transparency Tokenization of interests in commodity funds (share in profits) provides auditability and transparency to the commodity investment process as well as to the results. This transparency means the commodity investment funds won’t be “black boxes” for the investors, with reporting full of fine print. This much-needed transparency will substantially improve efficiency of the commodity investment strategy and that of it’s portfolio managers. Scalability Using the system put in place by Whiskey Coin, any approved commodity investment portfolio manager will be able to set up and run a tokenized investment fund without having to go through the pain and effort of rebooting the IT and legal infrastructure. This will effectively eliminate the barriers for tokenized commodity fund creation, which will be an important milestone toward bringing the fiat and crypto economies into the same realm. Ushering Inclusiveness Whiskey Coin is confident that the Platform is a turnkey solution that will lead to further proliferation of the decentralized economy. Commodity and portfolio investment managers from the fiat domain will be able to easily create compliant tokenized commodity investment funds and offer their existing customers all the benefits of the blockchain.

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ADVANTAGES TO INVESTOR Over the past decade, the emergence of cryptocurrencies and blockchain technology have shown the power of crypto-economic consensus networks to bring about the next stage in the evolution of decentralized systems. Whiskey Coin has strategically positioned itself in this environment for the purpose of wealth creation for its investing constituents. Benefits to Crypto Stakeholders Evolving opportunities to access assets from the fiat domain, without exiting the crypto universe. Low risk commodity base with physical asset linkage, sustained by progressive appreciation rates over and above the conventional investible commodities like gold, silver, wine and art. Surging market demand for whiskey will enable Whiskey Coin with a ready and steady value in future thereby eliminating speculation and volatility. Benefits to Fiat Stakeholders Higher returns, risk averse, insignificant volatility and steady investment appreciation. Exchangeability and anonymity due to the inherent mechanics of the crypto domain. Higher net returns due to cost efficient structure of tokenized funds.

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MARKET OVERVIEW In the current scenario Whiskey is “An almost perfect bull market”. In the same vein Whiskey today is a virtual global market. The global whiskey market is expected to reach US$ 7.4 billion by 2023, witnessing a CAGR of 5.3% during 2018-2023*. American whiskey revenues climbed 8.1 percent to 3.4 billion, with American rye whiskey up 16.2 percent in 2017**. Product segmentation and analysis of the global whiskey market Scotch whisky. US whiskey. Canadian whisky. Irish whiskey. Other whiskey (Indian, National, Spanish, and Japanese whiskey) * https://www.mordorintelligence.com/industry-reports/whisky-market ** https://www.distilledspirits.org/wp-content/uploads/2018/03/2017-Distilled-Spirits-Council-Annual-Report-Single.pdf

Global Whisky Sales

Volume to climb 31% indecade to 2020 3,700 3,600 3,500

Million Liters

3,400 3,300 3,200 3,100 3,000 2,900 2,800 2,700 2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

Source: https://www.bloomberg.com/news/articles/2017-04-19/portfolios-taking-whisky-shots-with-bets-on-booze-in-the-barrel

The main demand drivers are changing lifestyles, consumption habits of whiskey, high disposable income, growing affordability of whiskey, and increasing demand for premium whisky. The market has witnessed demand for premium whiskey which is on the rise especially in the region such as US and UK which has triggered the market growth. The US has the highest per capita consumption of whiskey globally. As per the version of Mr. Kraig R. Naasz, President and CEO of the Distilled Spirits Council “The U.S. distilled spirits market is the second most valuable in the world”***. The Craft Beverage Modernization and Tax Reform Act passed by US Congress in December 2017, reducing federal excise taxes on the production of alcoholic beverages will fuel added growth in the industry. *** https://www.distilledspirits.org/wp-content/uploads/2018/03/2017-Distilled-Spirits-Council-Annual-Report-Single.pdf

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MARKET OVERVIEW (CONT.)

Unlike equities, bonds and property, whiskey has been almost completely overlooked as an investable asset for over 40 years. This represents a significant divergence from those major investment asset classes, while compared to the millions of people who own property, equities, bonds etc. there are probably fewer than 100 people who own, as part of their investment portfolio, a serious quantity of maturing whisky.

Global Whisky Consumption Pattern Others South America

7% 9% 34%

Europe

23%

North America

27%

The overall rate of return has remained high Asia enough through the years to provide profit to both producers and their bankers — who finance Source: https://www.mordorintelligence.com/industry-reports/whisky-market an average of nine years of stockholding. Nevertheless, investors generally invest in financial products and avoid commercial ones, usually because they lack the inclination and the expertise required for particular commercial investments. Fortunately, with whisky, the commercial aspect mostly involves waiting, rather than any technically difficult work. Investment in whiskey is undertaken by two processes: Buying bottles or cask via open market or at auctions. Investment in maturing whiskey stored in bonded warehouses.

Net returns after storage costs and inflation 140% 120% 100% 80% 60% 40% 20% 0%

0

3

4

6

8

12

Years in Cask. (Single Malt) Source: http://www.thewhiskymarketltd.com/the-market/facts-and-figures

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MARKET OVERVIEW (CONT.)

Motivations for Acquisition of Whiskey Stake

Average returns on extit, 2006-2015 250%

As an Investor

As a Collector

200% 150%

43%

33%

100% 50%

24%

0%

3

4

6

Scoth Whisky (After costs)

8

FTSE (All shares + Dividens)

12

As a Connoisseur

London Property

Source: http://www.rarewhisky101.com/application/files/411 5/1860/1629/RW101_Investment_Report_2017_Lowres.pdf

Source: http://www.thewhiskymarketltd.com/the-market/facts-and-figures

Investment Comparison 2017 102.23%

2017

36 months since Dec 2014

49.08% 27.51%

30.83%

29.51%

17.08% 5.28%

IGS 1000

DGE

LIVE - EX FW 100

17.78% 16.57%

7.63%

FTSE 100

BRENT CRUDE $PB

13.59%

10.20%

GOLD $/OZ

Source: http://www.rarewhisky101.com/application/files/4115/1860/1629/RW101_Investment_Report_2017_Lowres.pdf

According to the Distilled Spirits Council, the economics of whiskey is robust. During maturation it continually improves — becoming more valuable to whisky’s brand owners as it does so — all the way up to 18 years and beyond. This improvement is the primary economic force behind making an investment in maturing Scotch. “The merit of investing in whisky is risk dispersion,” said Yasuo Sugeno, senior economist at Daiwa Institute of Research+. The Whiskey Coin management has strategized to structure and design the product portfolio in a manner that the stock is secured and annual returns to the investors are maximized by its commodity whiskey stockholding tokens.

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MARKET OVERVIEW (CONT.)

The IDC Behavioral Model

Drinker -Quality

DC

DC

Drinker/Collector

Investor/Drinker

IDC

Investor

-Limited Editions -Quality -Single Casks -Iconic Distillery

Sweet Spot

DC

Collector/ Investor

Collector

-Single Distillery -Bottle from ever Distillery -Vintage - Birth Year -Catch - All Collectors -Quality

Source: https://www.rarewhisky101.com/insight/dci-model

There are strong rationales which are prime drivers for attracting investment in this niche: Whiskey is a commodity which through time gets both better, scarce and tends to become more valuable. The historical data shows that the average net annual return on 8-year-old malt whisky bought from new and sold in the period 2005-2014 was 9.5% p.a. The major independent whisky research analysts forecast continued steady demand growth. Global consumption will grow at around 2% per annum for the medium term. Whiskey has a wider international customer base and its fortunes are not closely correlated to any one national market. Whiskey is a capital intensive and a gestation-oriented business niche which makes it an attractive proposition for low risk commodity investors. Taxes on bottled whiskey are inordinately high compared to those in barrels. Investment efficiency is higher for whiskey in barrels compared to bottled whiskey. Investing in whisky barrels is a methodology of storing wealth in a commodity which, being 100% physical, operates independently of the financial markets. Investing in whiskey diversifies the dependence of investment portfolio from the financial system to a consumption-oriented investment. Purchase of Whiskey is regulated under commercial law rather than complex financial law. In the event of the investment going bad an investor can pay the tax and enjoy his investment.

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OUR HISTORY There were a few defining moments that led us to create Whiskey Coin. It was the innovative conception and brain child of Michael Smith, President and C.E.O. of Newport Capital LLC. Michael Smith says “It was the Fall 2017 issue of Whisky Advocate Magazine that led to the creation of Whiskey Coin. It was like this issue had the blueprint for Whisky Coin.” The issue included articles on collecting fine whisky and regaled the tale of when “Whisky Was Too Big to Fail” and articles on investing in fine and rare whisky. Knowing that “stable coins” were going to be the wave of the future and the fact that Newport Capital’s team had already been knee deep in developing blockchain related solutions - it was a natural fit. Michael and his team are seasoned professionals with over 80 years of combined operational experience. The team at Newport Capital LLC consists of thinkers, idea makers, software engineers, UX designers, business analysts, and yes an organizational counselor. The zeal and enthusiasm of the team led to the operational conception and implementation resulting in the creation of the Whiskey Coin platform which is to be the first asset-backed token of its kind in the United States. Whiskey Coin will be an institution which will be United States SEC Compliant and fully legal. Whiskey Coin will be an investment mechanism and economy for Whiskey, cryptocurrency, blockchain enthusiasts and savvy investors alike.

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ROADMAP 2017

Genesis of Whiskey Coin

The idea came to Michael when he got the Fall 2017 issue of Whiskey Advocate Magazine, where he regails that it was like a business plan laid out for anyone to see. From the article “When Whiskey Was Too Big to Fail” to “Is It Too Late to Collect Whisky?”, He states, “I just saw it, Whiskey + Blockchain, from there my mind wouldn’t stop thinking of how a Whiskey based economy would work.” From there Michael began work with his team to define the initial roadmap, tokenomics and identify the team to build this revolutionary idea.

November 2017-December 2017

ICO

The Whiskey Coin ICO begins and will be divided into 3 phases for coin allocations. Pre ICO, ICO Phase 1, and ICO Phase 2. As the ICO progresses, we will begin procuring assets through a registered broker house and begin initial planning of the storage facility in Scotland for casks and the planning of the WSKY Library, to be located in Las Vegas, pending planning and regulatory compliance. Regardless of the final location, the WSKY Library may store the rare bottle portion of the Whisky Coin assets. During this time, we will also begin planning phase of the asset tracking blockchain technology that will allow you to trade your Whiskey Coin for physical rare whiskey and casks.

May 2018 - December 2018

Asset Tracking Development

We recognize that investors will want to know where their assets are located and what the valuation is of those assets that can be dynamically verified by a third party. These are just some of the benefits of developing an blockchain asset tracking system. During this time, we will begin active development of the Whisky Coin blockchain asset tracking platform. More details will be released to the community as this development continues.

February 2019 - May 2019

Public Offering

This is where we get to reward those who invested into the ICO with shares of a U.S. based blockchain whiskey company (Newport Whiskey LLC). We plan to take the company public and distribute a portion of the shares to all of our WSKY coin holders who purchased during the ICO. During this time, we will prepare all SEC documents to conduct a reverse merger with all U.S. regulatory requirements completed.

June 2019 - September 2019

2018

Coin Development

Whiskey Coin development begin in Jan. 2018. From flights to Washington DC for meetings with securities lawyers, to flights to Arizona to meet with development teams, the Whiskey Coin team began dozens of sleepless nights. During this time, the WSKY Coin was established on the ERC20 Ethereum smart contract technology. Development was also completed on the investor administration panel and WSKY Coin trading desk.

January 2018-April 2018

2019

WSKY Library Planning

Final plans will be made for the WSKY Library and released to the community. This will include the finalized location and other details that will include special events, perks, and limited availability based on the total amount of WSKY Coins you hold. Imagine a scenario like this; It’s Friday night and from 7pm to 12am - you must own 1,000 WSKY Coins to enter the room. Now you are networking and rubbing shoulders with a select group of people enjoying vintages that you simply can’t get anywhere else.

January 2019 - February 2019

Post ICO Audit of Funds

After the successful completion of the Whiskey Coin ICO (Estimated May of 2019), Whiskey Coin will have a 3rd party Audit and generate reporting for the status and/or allocation of all funds received as a part of any of our ICO campaigns. This financial auditing statement will be made available to all ICO investors.

May 2019 - June 2019

Whiskey Available for Public Sale

Final implementation and completion of our WSKY Exchange that will include the ability for us to trade a select portion of our rare Whiskey and Whisky may be available for exchange for WSKY Coin, in accordance with all state and government laws. Both from an online store (ecommerce), to trading WSKY Coins in the physical location of the official WSKY Library.

October 2019 - December 2019

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THE WHISKEY COIN PLATFORM English whiskey writer Michael Jackson, in his book “Whiskey: The Definitive World Guide”, explains that a family of physicians, the MacVeys (a.k.a. the Beatons), translated medical texts from the Arab world whose secrets of distillation resulted in the first whiskey creations. As doctors, the MacVeys/Beatons served both Ireland and Scotland, which is why whiskey's exact origins remains obscured. Whiskey made in Scotland following a standard manufacturing format is called Scotch Whiskey. It has five variants namely: single malt, single grain, blended malt, blended grain and blended Scotch Whiskey. Irish Whiskey too has a standard manufacturing format. Bourbon, the American Whiskey variant, as well has a pre-established manufacturing process. Tennessee whiskey is bourbon made with the Lincoln County Process in the state of Tennessee. Blended American whiskey is a mix of 20% American whiskey and 80% neutral spirit*. Whiskey in today’s context has numerous global variants. Whisky is influenced by the environment inside the barrel, compounds in the wood, especially where it has been charred on the interior and even the environment where the barrel is stored. Over time, these factors make a significant impact on a whisky’s color, flavors, mouth feel and ultimately its price in the final analysis**. Whiskey always matures in a cask, which is vital to its flavor. 120 - 140 LPA

142 - 175 LPA

302 - 350 LPA

159 - 210 LPA

286 - 350 LPA

350 - 455 LPA

381 - 455 LPA

Barrique

Puncheon

Port Pipe

Madeira drum

29 - 35 LPA

Barrel

Hogshead

Butt

Quarter Cask

Source: http://www.whiskyinvestdirect.com/about-whisky/scotch-whisky-casks-and-barrels

The main objective of investing in real assets is to preserve purchasing power or a hedge in times of severe economic disruption. It also serves as an insurance against inflation. The assumptions underlying this investment proposition are: The value of the content of the cask is lower today than in the future, i.e. the commitment of money to the content of the cask today may result in an increase in value through time. For this to be true, at some future date, there must be a market for the contents of the cask. The price obtained from selling the contents in the future is likely to be higher than today. * http://www.bbc.com/travel/story/20110318-travelwise-a-guide-to-the-lingo-and-history-of-whiskey ** https://www.popsci.com/what-happens-in-whiskey-barrel-over-half-century

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THE WHISKEY COIN PLATFORM (CONT.)

Scarcity is a crucial element in physical asset investing and in principle a good condition for investors. Counterparty risk is the main risk element when investing in the Whiskey niche. This implies that the whiskey dealer is trustworthy, knowledgeable, experienced and honest. It should also be ensured by the investor that the cask being bought duly exists physically and that they have irrefutable legal ownership rights on the same. Finally, any investment is only as good as its liquidity. The liquidity of this investment will depend on the availability of buyers at some future date***. Whiskey Coin’s business mantra is based on the principles of rarity, lineage, antiquity, reputation and authenticity, which are the cornerstones of an ideal whiskey asset. To this effect, Whiskey Coin has identified and shortlisted such classical brands lying with its distillers and in bonded warehouses, which it is targeting to acquire to bolster its asset base. The Whiskey Coin asset portfolio will comprise one of the largest curated collections of whiskey, which will be sourced from across a broad spectrum of Whiskey markets from across the globe. The primary strategy of Whiskey Coin is to provide width, depth and quality on the shelf. The curated Whiskey will include both coveted bottles, casks and rare and aging whiskey with growth opportunity. The asset backing, which is proposed to the investors of Whiskey Coin, will indeed be a matter of great pride and accomplishment. It will also be ensured that the asset base is duly positioned and balanced to give exponential returns within a reasonable period. In order to reinforce the brand image and ensure value, the channels of distribution will be owned and operated by Whiskey Coin itself. For this purpose, it has identified cities and outlets in the United States where it proposes to establish high end Whiskey environments, or libraries if you will, for purchasing any in-stock whiskey from its brokerage. The Whiskey Coin management will operate in the best interest of its investors with the intent of corpus value maximization, as well as acting in a constant advisory role regarding their asset base. Tokenization of Whiskey Coin will transpire via smart contract, using the ERC20 protocol on a fully decentralized and auditable Ethereum blockchain. *** https://vloeibaargoud.nl/wp-content/uploads/2014/05/White-Paper-Buying-Single-Malt-Single-Cask-Whisky-Hype-or-Investment-Opportunity.pdf

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TECHNOLOGY The Whiskey Coin Platform applies blockchain technology to create, manage, and govern tokenized commodity investment vehicles and the platform itself. The platform operates on Ethereum-based ERC20 smart-contracts standards. OVERVIEW OF THE SMART CONTRACTS Whiskey Coin Platform technology has a two-level infrastructure: Token

Tool

Whiskey Coin tokens to receive income from the platform itself.

Asset Proxy

Composite Commodity tokens that relate to the investment vehicles of the target commodities.

Asset Interface

Exchange Others

This combination of tokens and tools allows the investment process to remain flexible to accommodate the wide diversity of the funds with various commodity investment mandates and structures that are available on the Whiskey Coin Platform.

WHISKEY COIN PLATFORM BASE CONTRACT The Whiskey Coin Platform base contract covers base roles (Contract Owner, Team member, Advisor, Holder) and interfaces to Asset Proxies, Exchanges, WSKY token and Fund Tokens. The platform contract holds the deposit wallets’ logic based on Asset Proxies. Each Asset Proxy is an ERC20–compatible contract and implements an interface between the depository Platform Wallet with income, and external addresses such as exchanges or ETH wallets. WSKY TOKENS WSKY tokens are implemented as token-as-a-currency instruments and receive proceeds from the Whiskey Coin Platform by asset class sales and/or appreciation. WSKY tokens are connected to the platform via the platform Asset and Asset Proxy interfaces. Whiskey Coin will mint WSKY tokens as a one-off activity during the Distribution process. All coins that remain unsold at the conclusion of the ICO campaigns will be burned at that time.

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TECHNOLOGY (CONT.)

FUND TOKENS CONTRACT The Fund Tokens contract is made up of specific contracts that govern the fund structure, fees, and assets. It is implemented as a token–as–a–currency instrument and receives distributions from the corresponding commodity’s value appreciation. Each contract connects and interacts with the platform via the asset interface. Roles Contract Owner (WSKY Owner), holder, advisor. Holder's fees Asset Sourcing fee: once

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Brokerage: Twice on purchase and sales Curation fee: Annually on % basis or pro-rata on exit. Advisor's income Performance/success fee: Yearly based on WSKY Platform FT related policy.

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THE WHISKEY COIN PLATFORM PRODUCT Whiskey Coin Platform will offer a single product universe, aimed toward two types of users. The Fund Issuer Administrative Tool is designed for commodity investment advisors and asset managers; and the Token Holder’s Analytical Interface is designed for fund investors. TOKEN HOLDER’S ANALYTICAL AND MANAGEMENT INTERFACE The Whiskey Coin Investment Interface provides tools for investment portfolio structuring and management as well as a holistic view of the available commodity investment opportunities and the assets historical and current investment performance. The interface allows the investor to: Structure the investment portfolio and allocate capital to desired assets classes. Track the portfolio and asset class performance. Drill down to get the decomposition and verify the investment results. Submit tokens for buyback to participate in the distribution of the assets income. Buy asset class for personal consumption. Download reports and export necessary analytical data. This investment interface will be based on the institutional grade commodity investment interfaces created by Whiskey Coin.

FUND ISSUER ADMINISTRATIVE TOOL This tool is the comprehensive fund management system that acts as a one-stop solution. It covers all the aspects of running the tokenized commodity investment vehicle and provides the commodity investment advisor or asset manager with access to the Whiskey Coin IT and legal infrastructure. This system enables the commodity investment manager to: Identify, conduct due diligence, acquisition/rejection of the asset class, including the associated accoutrements of the investment vehicle and more. Establish the structure of the smart contract for the associated token, including income distribution and redemption methods. Perform the distribution of the Fund tokens. Track and report investment results. Distribute income between the token holders. Upload necessary documents, reports, and other related data. This tool allows commodity investment advisors and asset managers to focus on managing the investment for the value maximization of the token holder’s corpus.

OTHER PRODUCTS The Fund Issuer Administrative Tool and the Token Holder’s Analytical Interface is only a part of the greater canvas visible to the end users. Behind the scenes lies the vast environment of distributed ledger technology and smart contracts, API integrations with brokerages, financial institutions, warehouses, brewers, blenders, logistics, clearing operations, reporting, and intensive work on the legal track.

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LEADERSHIP TEAM The Whiskey Coin Group is a marketing and technology centric online automated liquor domain commodity investing Services Company in the crypto investment niche. The Whiskey Coin Group is a marketing and technology centric online automated liquor domain commodity investing Services Company in the crypto investment niche. It was the innovative conception and brain child of Michael Smith, President & C.E.O. of Newport Capital LLC. Michael Smith is the President & C.E.O. of Newport Capital LLC and the Founder of Newport Whiskey, LLC. Michael has been in the tech industry for over 18 years. He is the visionary and motivator behind numerous internet marketing, crypto-currency and fintech projects. He is a leader and pioneer in commodity and distributed ledger blockchain technology. Michael founded Whiskey Coin and the concepts and support vehicles. He has been instrumental in assimilating a dedicated team of die hard core coders and has been conducting intensive pre-operational beta testing since January 2018, having intent to be embedded in the commodity linked financial investment technology platform for real time monitoring, tracking, analyzing, and availing of the exponential investment growth in the fast and evolving crypto market investment and trading environments. John Estep is the Co-Founder and C.O.O. of the Whiskey Coin Group. John is an ardent, techno-preneur, and commodity expert as well as a leading crypto technology domain expert. John has the distinction of leading procurement and sales organizations that specialize in luxury goods and services. With focus on service catered to high net-worth individuals, his ability to produce world-class product and service is second to none. An expert in the world of crypto-currency mining sales and operations, John will carry out the implementation of brokerage, supply chain, blockchain integration and curation of the Whiskey collection. Andrea Haymon is the CIO of parent company, Newport Capital LLC, and is a Co-Founder of Newport Whiskey LLC. For 17 years Andrea has lead the charge from behind the scenes of many major companies. With an education in Organizational Psychology and extensive experience in the Tech Industry she is focused on building a solid foundation for each company. She has made it her mission to define structure, vision, passion and strong leadership. At Whiskey Coin she continues to use her vast knowledge and experience to structure this company, giving Whiskey Coin the ability to attain a bellwether status in the whiskey commodity investment niche.

WHITEPAPER 2018

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LEADERSHIP TEAM (CONT.)

Destiny Aigbe is the Legal Counsel for the Whiskey Coin Group. Destiny is based in Washington D.C. He is considered to be an expert counsel in regulatory compliance and broad financial law as well as significant experience in ICOs. He has been actively involved with Whiskey Coin for its adherence to all legal requirements of the US Security and Exchange Commission framework enabling business risk mitigation.

The Team

Alexander Gorbachenko Lead Project Manager

Alexander Baranov Lead Developer

Cesar Oliva UX Designer

Ho Williams

Digital Asset Manager

Advisors Jeremy Smith is on the Advisory Team for Whiskey Coin. With over 20 years in Operations Management for one of the world’s largest businesses, Jeremy brings deep experience to our Whiskey Procurement operations. He has been named one of the top operations managers at Wal-Mart and is a Market Manger, Director for the company. As an experienced investor and early adopter of some today’s most lucrative investments, he brings experience from a different perspective than most advisors. Jeremy has served on Nonprofit Board of Directors and has mentored executives for years.

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CROWDFUNDING WHISKEY COIN DISTRIBUTION PROCESS The Whiskey Coin creation process is organized around smart contracts running on Ethereum. The Whiskey Coin distribution process will involve a three-phase process. The Pre – ICO phase will begin on 20th May 2018 at 12:00 pm UTC (the “Pre – ICO Distribution Starting Date”) and will last for 30 days. The ICO phase will begin on 20th June 2018 at 12:00 pm UTC (the “ICO Distribution Starting Date”) and last for 45 days or until all coins are sold and will consist of two bonus incentives which will be triggered on the achievement of the respective hard cap targets. Instructions on how potential investors can participate in one of our ICO Phases will be made available closer to the ICO Launch date. Pre-ICO coin purchase will be limited to USD. The Remaining ICO campaigns will be funded by exchanging BTC, LTC or Ethereum for Whiskey Coins (WSKY). For questions or clarification, please email us at hello@whiskey.io Potential investors are requesting to receive Whiskey Coin tokens at the price as stated in the section below. The Pre-ICO Distribution Period will run for a period of 30 days. The ICO Distribution Period will run for a period of 45 days, or until the cap on fundraising is reached. Whiskey Coin Tokens purchased as a part of the Pre-ICO or ICO campaigns, will be transferrable upon completion of the ICO campaigns, via the WSKY blockchain. Newport Whiskey LLC, (The “Company”) controls the contract and the address to which the gathered ether will be sent (implemented as a multi signature address). To ensure you receive current updates on Whiskey Coin, please contact us at: Email : hello@whiskey.io

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CROWDFUNDING (CONT.)

WHISKEY COIN TOKEN ALLOCATION All immediately available Whiskey Coin will be sold during the Pre–ICO and ICO Campaigns. This will be a multi-phase operation. The total number of Whiskey Coin Tokens (WSKY) to be issued will be outlined as per the ICO release schedule.

Pre ICO Pool (9.52%) Of Whiskey Coins to be allocated and sold by invite only, via a Pre-ICO sale who engaged in the process including bonuses/incentives provided to subscribers during the promotion campaign. The hard cap of this pool will be US $3 million. ICO Phase 1 Public Pool (38.10%) Of Whiskey Coin Tokens will be allocated to the public subscribers via an ICO Phase 1 sale who engaged in the Distribution process including bonuses/incentives provided to subscribers during the promotion campaign. The hard cap of this pool will be US$ 24 million. ICO Phase 2 Public Pool (38.19%) Of the Whiskey Coin Tokens will be allocated to the public subscribers via an ICO Phase 2 sale who engaged in the Distribution process including bonuses/incentives provided to

subscribers during the promotion campaign. The hard cap of this pool will be US$ 24.060 million. Bonus Tokens (4.19%) Investors purchasing Whiskey Coin during our Pre-ICO or ICO Campaigns will be afforded an allotment of bonus tokens. The percentage of bonus tokens will be applied as per the bonus schedule outlined within the PPM document. Founders & Advisors (10%) Early investors, founders and advisors of the Whiskey Coin project for their contribution to the development and pre-operational activities. This vesting and cliff arrangements schedule will be outlined as part of the PPM document. Unsold Coins The burning of unsold coins, if applicable, will be made upon ICO Campaign closure.

WHISKEY COIN TOKEN PRICE AND BONUS Whiskey Coin (WSKY) price is valued at US $6 each. Bonus to Whiskey Coin Token subscribers will be available as follows:

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CROWDFUNDING (CONT.)

During the Pre ICO, which will remain open for 30 days starting 15th May, 2018, for sale by invitation only. During the ICO Phase 1 offer period, which will remain open for 45 days starting 15th June 2018, for sale to general subscribers. A bonus of 8% will be afforded till the Phase 1 hard cap of US$ 24 million is achieved or the ICO Campaign is closed. During the ICO Phase 2 offer period which will remain open for 45 days starting 30th July 2018 for sale to general subscribers. A bonus of 3% will be afforded till the Phase 2 hard cap of US$24.06 million is achieved or the ICO Campaign is closed. Remaining and unsold coins will be burned. Issuance of Bonus Whiskey Coins is triggered upon the hard cap related to each Pre-ICO and ICO being met. CAP ON FUNDRAISING The ICO sales hard cap of Whiskey Coin Token (WSKY) is US$ 51.06 million. A maximum number of 9.01 Million Whiskey Coin Tokens (WSKY) are being offered for sale through the ICO campaigns. An express provision is also enacted that all unsubscribed and unsold tokens may be burned. Disposition of the balance of the coins will be determined upon closure of the ICO campaigns. PRE-ORDERS Early Investors and Adopters in Whiskey Coin will be able to place pre-orders for Whiskey Coin to secure the right to participate in the token distribution. Pre-Orders will be included in the Pre-ICO Hard Cap of 1 Million coins. The Pre-ICO is an invitation only event. Note: Pre-Order sale will be compliant to a SAFT (Simple Agreement for Future Tokens) offering or through Company Approved AfďŹ liates. For information on how to gain your exclusive place in our Pre-ICO, please email us at hello@whiskey.io

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DEPLOYMENT OF CONSOLIDATED TOKEN SALES PROCEEDS It is estimated that the total cost of the Whiskey Coin Platform development to be about 50 million USD over the next two years. This amount will be covered by the proceeds from the Distribution of Whiskey Coin Tokens. The diagram shown below shows the application of funds received from the token sale of Whiskey Coin Platform.

Deployment of Consolidated Token Sales Proceeds PRE-ICO Proceeds

ICO Phase 1 Proceeds

ICO Phase 2 Proceeds

Total

Fine & Rare Whiskey Stock

2.4

19.2

19.25

40.85

80

Brokerage, Storage & Insurance

0.21

2.88

3.61

6.74

13.12

Operations, Legal & Administration

0.3

1.08

0.72

2.1

4.12

Technology Upgrades

0.09

0.24

0.48

0.81

1.59

0

0.6

0

0.42

1.18

3.0

24.0

24.27

51.27

100

Expense Head

Corporate Reorganization Expenses Total

WHITEPAPER 2018

Percentage

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