From: Jeffrey Epstein <jeevacation@gmail.com>

From: Jeffrey Epstein <jeevacation@gmail.com> To: Erika Kellerhals Subject: Re: Date: Tue, 19 Feb 2013 15:40:07 +0000 Inline-Images: 7B8B96A5-A17A-4855-9256-43BDEEA09109[507].png not sure if the trust is a v.i. trust On Tue, Feb 19, 2013 at 10:00 AM, Erika Kellerhals wrote: Look to underlying assets I believe — us source. Erika A. Kellerhals Partner Kellerhals Ferguson Fletcher Kroblin LLP 9100 Port of Sale Mall Suite 15 St. Thomas. U.S. Virgin Islands 0O802 ali FC : Notice: This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, re-transmit, disseminate, or otherwise use this information. Also, please indicate to the sender that you have received this e-mail in error, and delete the copy you received. Thank you. Circular 230: To ensure compliance with the requirements imposed by the IRS, we inform you that any tax advice contained in our communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any tax penalty or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. From: Jeffrey Epstein <jeevacation@gmail.com> Date: Sunday, February 17, 2013 1:29 PM To: Erika Kellerhals Subject: <no subject> a crt formed in the V.I. ? income from the nimcrut or crt u.s. source,? even if the corpus of the trust is us dividends? 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 EFTA01188127 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 jeevacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA01188128