EFTA01953902

To: From: Jeffrey Epstein Sent Fri 9/27/2013 1:55:34 PM Subject: Re: Pour-over and GRATs form the grats asap On Fri, Sep 27, 2013 at 9:52 AM wrote: Good morning Jeffrey, I understand that you want to move quickly (though perhaps not all the nuances for your timing) but I am wondering whether we have thoroughly considered the timing of the pour- over? Does it perhaps makes sense to do the pour-over after you have received a favorable advisory opinion on the substation for your client and we decide how to move forward with substation. Two reasons to consider waiting for your client's ruling: I. If we do the substation in the 2006 Trust (which will disappear), what gets decanted into the Heritage Trust is the art. Nice and clean --no need to do a substitution in the Heritage Trust that might draw attention if we decide to move forward on someone else's ruling. 2. The substitution language cited in the petition for the ruling request is the Weil language contained in the 2006 Trust. The Heritage Trust contains different substitution language. We don't know how much the language will factor into the Advisory Opinion. Might make it harder to rely on someone else's opinion if we decide to move forward on that basis. What do you think? Black Family Partners cto Apollo Management 9 W 57th Street Newt/ phone email: IRS Circular 230 Disclosure: Pursuant to IRS regulations, I inform you that any tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used by any person or entity for the purpose of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) promoting, marketing or recommending to another party any transaction or matter discussed herein. I advise you to consult with an independent tax advisor on your particular tax circumstances. This communication, and any attachment, is for the intended recipient(s) only and may contain information that is privileged, confidential and/or proprietary If you are not the intended recipient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. Please delete all copies of this EFTA_R1_00422938 EFTA01953902 communication and its attachments and notify me immediately that you have received them in error. On Sep 27, 2013, at 9:11 AM, Jeffrey Epstein <jeevacationOgmail.com> wrote: lets prepare the new grats and pourover asap. ************* The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jec‘acationpgmail,com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA_R1_00422939 EFTA01953903