EFTA02674962

From: Lesley Groff > Sent: Wednesday, Apn 1 , 1 : To: Epstein Jeffrey Subject: Fwd: Estate of Annette Siegal/11104255 Attachments: 96099488_1.pdf; Untitled attachment 00872.htm Begin forwarded message: From: "Michaels, Philip =." < Subject: FW: Estate of Annette =iegal/11104255 Date: April 17, 2013 4:03:14 PM EDT To: ' Cc: "Lesley Groff MER > Peggy Attached is our analysis of the "statements" that the =pa's sent over. I have a number of questions. I have a call into Neil ='Reilly and I hope to hear from him before we speak on =riday. Thanks Phil & Jaworski L.L.P. T. From: Klingel, John Sent: Wednesday, April 17, 2013 =:58 PM To: Michaels, Philip =. Subject: Estate of Annette =iegal/11104255 Revised as =iscussed www.fulbright.com/pmichaels To ensure compliance with =equirements imposed by the IRS, we inform you that any U.S. federal tax =dvice contained in this communication (including any attachments) is =ot intended or written to be used, and cannot be used, for the purpose =f (i) avoiding penalties under the Internal Revenue Code or (ii) =romoting, marketing or recommending to any party any transaction or =ax-related matter's). EFTA_R1_01959441 EFTA02674962 Fulbright & Jaworski =.L.P. will join forces with Norton Rose on June 1, 2013, offering =ignificant depth of experience across Africa, Asia, Australia, Canada, =entral Asia, Europe, Latin America, the Middle East, and the United =tates. This email message and any attachments are for the sole use of =he intended recipient(s). Any unauthorized review, use, disclosure or =istribution is prohibited. If you are not the intended recipient, =lease contact the sender by reply email and destroy all copies of the =riginal message and any attachments. To reply to our email =dministrator directly, send an email to postmaster@fulbright.com. 2 EFTA_R1_01959442 EFTA02674963