EFTA02603599.pdf

From: jeffrey E. <[email protected]> Sent: Thursday, December 21, 2017 6:09 PM To: Valeria Chomsky Subject: Re: FW: Estimated Tax Payment Voucher Needed im aware , this is a good thing , =ust give him the assurance. it will help us get rid of h=m On T=u, Dec 21, 2017 at 1:05 PM, Valeria Chomsky wrote: It seems Max i= war with us. But I am not willing to give any of the informatio= he is requesting. Valeria =div> Forwarded message F=om: Deborah Pechet Quinan Date: Thu, Dec 21, 2017 at 12:5 • • Subject: FW: Estimated Tax=Payment Voucher Needed To: "Noam Choms Cc: "Richard Kahn Dear Noam and Valeria,=u> • </=pan> Below is the brief ema=l correspondence I had with Max yesterday evening that I referenced in the=email I just sent you. </=pan> Best, Deborah =/span> </=pan> Deborah Pechet Qui=an, Esq. LL.M. =A0 EFTA_R1_01792939 EFTA02603599  Shareholder Chair, Trusts & E=tates Group <https://maps.google.com/?q=255+State+Street,+7th+Floor%C2%A0%7=%C2%A0Boston,+MA+02109&entry=g mail&source=g> <https://maps.google.com/?q=255=State+Street,+7th+Floor%C2%A0%7C+%3Chttps://maps.google.com/?q%3D255%2B Sta=e%2BStreet,%2B7th%2BFloor%25C2%25A0%257C%25C2%25A0Boston,%2BMA%2B02109%26e=try%3Dgmail%26so urce%3Dg%3E%C2%A0Boston,+MA+02109+%3Chttps://maps.google.c=m/?q%3D255%2BState%2BStreet,%2B7th%2BFI oor%25C2%2SA0%257C%25C2%25A0Boston,=2BMA%2B02109%26entry%3Dgmail%26source%3Dg%3E&entry=gmail&s ource=3Dg> I <https://map=.google.com/?q=255+State+Street,+7th+Floor%C2%A0%7C+%3Chttps://maps.goog=e.com/?q%3D255%2 BState%2BStreet,%2B7th%2BFloor%25C2%25A0%257C%2SC2%25A0Bos=on,%2BMA%2B02109%26entry%3Dgmail%26s ource%3Dg%3E%C2%A0Boston,+MA+02109+%3C=ttps://maps.google.com/?q%3D255%2BState%2BStreet,%2B7th%28F loor%25C2%25A0%=57C%25C2%25A0Boston,%2BMA%2B02109%26entry%3Dgmail%26source%3Dg%3E&entr==gmail& source=g> Boston, MA 02109 <https://maps.google.com/?q=3D255+State+Street,+7th+Floor%C2%A0%7C%CnA0Boston,+MA+02109&entry=g=ail&s ource=g> Direct: <tel:l.a. I chttps://maps.google.com/?q=255+State+Street,+7th+Floor=C2VOA0%7C+%3Chttps://maps.google.com/?q%3D255%2B State%2BStreet,%2B7th%2BFlo=r%25C2%25/14/0%257C%25C2%25A0Boston,%2BMA%2B02109%26entry%3Dgmail%26so urce%3D=%3E%C2%,A0Boston,+MA+02109+%3Chttps://maps.google.com/?q%3D255%2BState%2BSt=eet,%2B7th%2BFI oor%25C2%25A0%257C%25C2%25A0Boston,%28MA%2802109%26entry%3D=mail%26source%3Dg%3E&entry=gmail&s ource=g> Cell: 617.832.5726 <tel:(617)%2083=-5726> Assistant - Jayne Mahoney e-mail: www.riw.com <http://ww=.riw.com > <http://wwwsiw.com/attorney/deborah-pechet=quinan/> </=pan> From: Max Kohl=nberg [mailto:m <mailto Sent: Thursday, December 21, 2017 9:48 AM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment Voucher Needed Deborah —</=> </=pan> Did you have the oppor=unity to speak with Noam and Valeria about the matter of financial disclos=res (after our conversation on Monday)? If you did, and if you were =ble to bring them around to the idea of making some level of disclosure along the lines we discussed, then that wo=ld make it much easier for me to get comfortable with taking care of the p=yment of MA estimated taxes. </=pan> Thanks,<=span> </=pan> 2 EFTA_R1_01792940 EFTA02603600  Max </=pan> </=pan> A. Max Kohlenberg</=> Howland Evangelista Ko=lenberg Burnett, LLP One Financial Plaza =E2 Suite 1600 Providence, Rhode Islard 02903 Dire Mai Fax: www.hekblaw.com <http://www..ekblaw.com/> </=pan> </=pan> This email and any att=chments thereto are intended only for use by the addressee(s) named herein=and may contain legally privileged and/or confidential information. =f you are not the intended recipient of this email, you are hereby notified that any dissemination, distribution o= copying of this email, and any attachments thereto, is strictly prohibiter.. If you have received this email in error, please immediately notif= me by return email and permanently delete the original and any copy of this message or attachment. Than= you. </=pan> </=pan> </=pan> </=pan> From: Deborah =echet Quinan [mailto Sent: Wednesday, December 20, 2017 5:22 PM To: Max Kohlenberg Subject: RE: Estimated Tax Payment Voucher Needed Hi Max,<=span> </=pan> 3 EFTA_R1_01792941 EFTA02603601  I'm sorry my r=collection differs from yours re the Mass estimate. I have a clear r=collection of discussing it with you and coming away from that discussion =nder the distinct impression that if they decided to pay a Massachusetts estimate you were amenable to adding it to the curr=nt federal payment. I communicated this to Noam as well. This =pproach made sense in our discussion as it is consistent to pay a Mass and=fed estimate at the same time. I cannot speak for the lack of payments earlier this year but if you could see your=way clear to accommodating this much smaller tax payment distribution as w=ll under the same theory as the one applied to the federal estimate I woul= be very appreciative. </=pan> Best, Deborah<=span> c/=pan> Deborah Pechet Qui=an, Esq. LL.M. =A0 Shareholder Chair, Trusts & E=tates Group <https://maps.google.com/?q=255+State+Street,+7th+Floor%C2%A0%7=%CricA0Boston,+MA+02109&entry=g mail&source=s> chttps://maps.google.com/?q=255=State+Street,+7th+Floor%C2%A0%7C+%3Chttps://maps.google.com/?q%3D255%2B Sta=e%2BStreet,%2B7th%2BFloor%25C2%25A0%257C%25C2%25A0Boston,%2BMA%2B02109%26e=try%3Dgmail%26so urce%3Dg%3E%C2%A0Boston,+MA+02109+%3Chttps://maps.google.c=mPq%3D255%2BState%2BStreet,%2B7th%2BFI oor%25C2%2SA0%2S7C%25C2%2SA0Boston,=2BMA%2B02109%26entry%3Dgmail%26source%3Dg%3E&entry=gmail&s ource=3Dg> I chttps://map=.google.com/?q=255+State+Street,÷7th+Floor%C2%A0%7C+%3Chttps://maps.goog=e.com/?q%3D255%2 BState%2BStreet,%2B7th%2BFloor%25C2%25A056257C%2SC2%25A0Bos=on,%2BMA%2B02109%26entry%3Dgmail%26s ource%3Dg%3E%C2%A0Boston,+MA+02109+%3C=ttps://maps.google.com/?q%3D2S5%2BState%2BStreet,%2B7th%2BF loor$62SC2%25A064=S7C%25C2%25A0Boston,%2BMA%2B02109%26entry%3Dgmail%26source%3Dg%3E&entr==gmail& source=g> Boston, MA 02109 <https://maps.google.com/?q=30255+State+Street,+7th+Floor%C2%A0%7C%C2V0A0Boston,+MA*02109&entry=g=ail&s ource=g> Direct: I Cell: Assistant - Jayne Mahoney: Office tel:= chttps://maps.google.com/?q=255+State+Street,+7th+Floor%C2=A0%7C+%3Chttps://maps.google.com/?q%3D255%2B State%2BStreet,%2B7th%2BFloor%=SC2%25A0%257C%25C2%2SA0Boston,%2BMA%2B02109%26entry%3Dgmail%26so urce%3Dg%3=%CricA0Boston,+MA+02109+%3Chttps://maps.google.com/?q%3D255%2BState%2BStree=,%2B7th%2BFI oort025C2%25A0%257C%25C2%25A0Boston,%2BMA%2B02109%26entry%3Dgma=l%26source%3Dg%3E&entry=gmail& source=g> Fax: <tel e-mail: 0 I www.riw.com <http://ww=.riw.comi> I BIO chttp://www.riw.com/attorney/deborah-pechet=quinank </=pan> From: Max Kohl=nber Sent: Wednesday, Dec . To: Deborah Pechet Quinan 4 EFTA_R1_01792942 EFTA02603602  Subject: RE: Estimated Tax Payment Voucher Needed Deborah —<1=> c/=pan> I am addressing this e=ail to you alone, for circulation as you see fit. In your prior requ=sts and in our conversation on Monday no mention was made of paying estima=ed Massachusetts taxes — only federal tax payments were discussed. When I received the federal tax voucher fro= Matt I noted that in the comments section of the voucher he recommended t= Noam and Valeria that they make a MA payment, but I confirmed with Matt t=is morning that his message was addressed to them, not to me. I have at no time agreed to make an estimated pa=ment to MA and doing so would not be consistent with what I believe we agr=ed upon in our call on Monday (i.e. no further distributions of principal =ithout some reasonable disclosure). </=pan> It is dismaying to lea=n that no federal or MA estimated taxes were paid by Noam and Valeria in 2017,=as well as to hear from Matt that Noam and Valeria have not been responsiv= to Matt or Nick when they've attempted to address tax planning wi=h Noam and Valeria over the course of the year. </=pan> I have confirmed with =ainco that the federal voucher and payment were mailed to the IRS today. </=pan> Max </=pan> </=pan> A. Max Kohlenberg</=> Howland Evangelista Ko=lenberg Burnett, LLP One Financial Plaza =E2 Suite 1600 Providence, Rhode Isla=d 02903 Dire Mai Fax: www.hekblaw.com <http://www.=ekblaw.comh 5 EFTA_R1_01792943 EFTA02603603  </=pan> </=pan> This email and any att=chments thereto are intended only for use by the addressee(s) named herein=and may contain legally privileged and/or confidential information. =f you are not the intended recipient of this email, you are hereby notified that any dissemination, distribution o= copying of this email, and any attachments thereto, is strictly prohibite=. If you have received this email in error, please immediately notif= me by return email and permanently delete the original and any copy of this message or attachment. Than= you. </=pan> </=pan> </=pan> </=pan> From: Deborah =echet Quinan Sent: Wednesday, December 2 , : To: Max Kohlenberg Cc: Noam Chomsky Matthew Mazotas; Subject: FW: Estimated Tax Payment Voucher Needed Importance: High Dear Max, </=pan> I attach a Massachuset=s fourth quarter estimated tax voucher in the amount of $30,000 forwarded =rom Matthew Mazotas at Nick Nichols' office. As we discussed=on Monday, please make the payment directly to the MDOR, when you make the federal estimate. As you know the Massachuse=ts estimate also needs to be paid before 12/31. If you could p=ease confirm when both estimated tax payments have been made and provide c=pies to Matthew, that would be very helpful. </=pan> Thanks,<=span> Deborah<=span> Deborah Pechet Qui=an, Esq. LL.M. =A0 Shareholder Chair, Trusts & E=tates Group <https://maps.google.com/?q=255+State+Street,+7th+Floor%C2V0A0%7=%C2V0A0Boston,+MA+02109&entry=g mail&source=g> <https://maps.google.com/?q=255=State+Street,+7th+Floor%C2V0A0%7C+%3Chttps://maps.google.com/?q%3D255%2B Sta=e%2BStreet,%2B7th%2BFloor%25C2%25A0%257C%25C2%25A0Boston,%2BMA%2B02109%26e=try%3Dgmail%26so 6 EFTA_R1_01792944 EFTA02603604 urce%3Dg%3E%C2%A0Boston,+MA+02109+%3Chttps://maps.google.c=m/?q%3D255%2BState%2BStreet,%2B7th%2BFI oor%25C2%25A0%257C%25C2%25A0Boston,=2BMA%2802109%26entry%3Dgmail%26source%3Dg%3E&entry=gmail&s ource=3Dg> I <https://map=.google.comPq=255+State+Street,+7th+Floor%C2%A0%7C+%3Chttps://maps.goog=e.com/?q%3D255%2 8State%2BStreet,%2B7th%2BFloor%25C2%25A0%2S7C%2SC2%2SA0Bos=on,%2BMA%2B02109%26entry%3Dgmail%26s ource%3Dg%3E%C2%A0Bostons+MA+02109+%3C=ttps://maps.google.com/?q%3D2SS%2BState%2BStreet,%2B7th%2BF loor%25C2%25A0%=57C%2SC2%25A0Boston,%2BMA%2B02109%26entry%3Dgmail%26source%3Dg%3E&entr==gmail& source=g> Boston, MA 02109 <https://maps.google.com/?q=3D255+State+Street,+7th+Floor%C2V0A0%7C%C2%A0Boston,+MA+02109&entry=g=ail&s ource=g> Direct <tel Cell: Assistant - Jayne Mahoney: Office: tel:= I Fax: tel e-mail: 0 I www.riw.com <http://www.riw.com/> I BIO <http://wwwsiw.com/attorney/deborah-pechet-quinank </=pan> From: Matthew =azotas Imailto: Sent: Wednesday, December 20, 2017 1:35 PM To: Noam Chomsky Cc: Deborah Pechet Quinan; Richard Kahn Valeria Cho=sky Nick Nichols Subject: RE: Estimated Tax Payment Voucher Needed Importance: High Share=ile Attachments Expires June 18, 2018</=pan> Choms=y- 2017 Q4 MA Estimated Tax Voucher.pdf 177.6 KB <=pan style="font-size:10.5pt;color:white;text-decoration:none">Download A=tachments Matthe= Mazotas uses ShareFile to share documents securely. Learn More. <https://www.sharefile.com/?src=system- email-outlookplugin-new&=mp;utm_medium=system-email&utm_source=outlookplugin-new> Hi Noam, 7 EFTA_R1_01792945 EFTA02603605  Attached please find the prepared Massachusetts =80 fourth quarter estimated tax voucher. It should be paid before Decem=er 31st according to the included instructions. Please send con=irmation of payment and/or a copy of the check once the payment has been made. Regards, Matt Mazotas =/span> ALL CPAs Tax — Account=ng — Advisory Tel: From: Noam Chomsk Sent: Wednesday, December 20, 2017 1:25 PM To: Matthew Mazotas Cc: Deborah Pechet Quinan Richard Kahn Valeria Chomsk c Nichols Subject: Re: Estimated lax Payment Voucher Neede Yes, please proceed as you indicate.</=> Noam ed, Dec 20, 2017 at 11:04 AM, Matthew Mazotas wrote: Hello all, Has there been a decision made about the state estim=ted tax payment? 8 EFTA_R1_01792946 EFTA02603606  Since the new tax bill has just passed, the federal =eduction for state income tax and real estate tax payments will be limited=to $10,000. An estimated state tax payment should be made in 2017 to capture this valuable federal deduction while it is sti=l available. This payment needs to be made before December 31st= Based on rough projections, a $30,000 estimated paym=nt to Massachusetts would save about $10,000 in 2017 federal tax. Please let me know immediately and I can prepare a v=ucher to be paid. Regards, Matt Mazotas =u> ALL CPAs Tax — Account=ng — Advisory Tel: <tel From: Matthew Mazotas Sent: Monday, December 18, 2017 11:40 AM To: 'Deborah Pechet Quinan Cc: Noam Chomsky aleria Chomsky ick Nichols Subject: RE: Estimated Tax Payment Voucher Needed Share=ile Attachments Expires June 16, 2018=u> 2017 =4 Fed Est- Chomsky.pdf 209.1 KB 9 EFTA_R1_01792947 EFTA02603607 Download Attachments <https://urldefense.proofpoint.com/v2/url?u=https-3A_all-2Dcpa=.sharefile.com_d- 2Dsa2d1510178d4db79&d=DwMFaQ&creuGZstcaTDIlvi=EN8b7jXrwq0f- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwoMjKOpl_pRPAfsfw=oov- Q&m=ryulinVwb14kg2CY16u0PUyvTSRnyu4eTb-toBqcfA&s=-TdzkO7w=ZnbH8V2HiHMNYFGaqqvIdfVnPelQ9otAbg&e=> Matthe= Mazotas uses ShareFile to share documents securely. Learn=C2 More. <https://urldefense.proofpoint.com/v2/urI?u=https-3A_ww=.sharefile.com_-3Fsrc-3Dsystem-2DemaiI- 2DoutIookpIugin-2Dnew-26amp-3Butm-5=medium-3Dsystem-2DemaiI-26amp-3Butm-5Fsource-3Doutlookplugin- 2Dnew&d=3DDwMFaQ&c=euGZstcaTDlIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHkc4=tzEvqQzoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2CY16uOPUyvTSR=yu4eTb- toBqcfA&s=GfwXp5z3F1Cj7wERzqa9xi2RyM1ofVWXzcZbkzNooSg&e=3D> Hi All, Max, attached please find the requested 2017 Q4 Fede=al Estimated Tax Voucher for the Chomksy's. Please be aware that in raising cash to make this pa=ment from the trust, it may create income that might be taxed to Noam due =o the trust distribution. A state estimated tax payment should be made in 2017=to take advantage of the deduction for state tax payments. This deduction =ill be severely limited if the new tax bill is enacted. Please advise on an amount that the Chomsky's would like to pay in=order to take advantage of this deduction. We had recommended $30,000 when=we prepared their 2016 return, based on safe harbor amounts.=/p> Regards, Matthew Mazotas Supervisor ALL CPAs Tax — Account=ng — Advisory 1330 Boylston Street Suite 510 <https://urldefense.proofpoint.com/v2/url?==https- 3A maps.google.com_-3Fq-301330-2BBoylston-2BStreet-2BSuite-2B510=250D-2BChestnut-2BHill-2C-2BMA-2B02467- 26amp-3Bentry-3Dgmail-26amp-3Bsourc=-3Dg&d=DwMFaQ&c=euGZstcaTDIlvimEN8b7jXrwq0f- 10 EFTA_R1_01792948 EFTA02603608 v5A_CdpgnVfiiMM&am=w=HHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2CY=6uOPUyvTSRnyu4eTb-toBqcfA&s=hAl-j_SpZlz2F3Hn4CaoxkdUyqHxZuSlMvOqN_ne=ss&e=> Chestnut Hill, MA 02467 <https://urldefense.proofpoint.com/v2/url?==https-3A_maps.google.com_- 3Fq-3D1.330-28Boylston-28Street-2BSuite-2851.0=250D-28Chestnut-2BHill-2C-28MA-2802467-26amp-3Bentry-3Dgmail- 26amp-3Bsourc=-3Dg&d=DwMFaCt&c=euGZstcaTOIlvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&am=;r=HHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLillVwb14kg2CY=6uOPUyvTSRnyu4eTb-toBqcfA&s=hAl-j_SpZlz2F3Hn4CaoxkdUyqHxZuSlMvOqN_ne=ss&e=> Tel.: Fax: Ema Web: www.all-cpas.com <https://urIdefense.proofpoint.com/v2/urI?u=http-3A_www=all- 2Dcpas.com_&d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5A_Cdp=nVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZ=Vwb14kg2CY16uOPUyvTSRnyu4eTb-to8qcfA&s=LI0kIL0pRcLSj-Q9mIFHQZH3ik1hm=juCVt2QLSMWKo&e=> <=u> Member of MSI Global Alliance: www.msiglobal.org <https://urIdefense.proofpoint.com/v2/urI?u=http- 3A_www=msigIobaI.org_&d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5A_Cdpg=VfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ryuLiZ.I=wb14kg2CY16uOPUyvTSRnyu4eTb- toBqcfA&s=Q230W6D9TGdmu29OwWyoprH2dXLGe4=yiEHZDvK2fRE&e=> Click here <https://urldefense.proofpoint.com/v2/url?==https-3A_all-2Dcpas.sharefile.com_r- 2Drc078fccfed745c9a&d=DwMFaQ=amp;c=euGZstcaTDIlvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzo=pi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZlVwb14kg2CY16uOPUyvISRnyu4eTb-t=8qcfA&s=liwg6VoP8QW4E-xUjKuRew_TOgoLodxKrK_Ctvlv6IY&e=> to upload files securely.<=p> aspan> <https://urldefense.proofpoint.com/v2/url?==https- 3A www.facebook.com_allcpas&d=DwMFaQ&c=euGZstcaTDIlv=mEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9C6wDMjKOpl_pRPAfsf=coov- &m=r uLiZJVwb14kg2CY16uOPUyvTSRnyu4eTb-toBgcfA&s=Ocvf8SN=DFSs2kxgNiSjRSbghUdMUOVufv_ghdh7NEl&e=> ; Matthew Mazota Cc: Noam Chomsky Valeria Chomsky IMMIEMMEMINE ;>; Richard Kahn Subject: Estimated Tax Payment Voucher Needed Importance: High 11 EFTA_R1_01792949 EFTA02603609  Dear Nick and Matt, Richard Kahn has advised, and Noam has agreed, that = $150,000 federal estimated tax payment needs to be made asap. Max K=hlenberg has agreed to make this tax payment from the marital trust(s). Therefore, please prepare an estimated tax voucher=reflecting this and please send it directly to Max at your earliest conven=ence, copying myself, Noam, Valeria and Richard on your transmission.</=> Max's email address is contact information i= as follows: Please let me know if you have any questions.=u> Thank you, Deborah Deborah Pechet Qui=an, Esq. LL.M. =AO Shareholder Chair, Trusts & E=tates Group 255 State Street, 7th Floor <https://urIdefense.proofpoint.com/v2/urI?u=https-3A_ma=s.googIe.com_- 3Fq-3D255-2BState-2BStreet-2C-2B7th-2BFIoor-25C2-25A0-257C-2=C2-25A0Boston-2C-2BMA-2B02109-26amp-3Bentry- 3DgmaiI-26amp-3Bsource-3Dg&=d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHk=42tzEvqQzoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2CY16uOPUyvT=Rnyu4eTb- toBqcfA&s=eKAVUG2zY5MJQChQhxvo2_dr042re8tGfzjYDhUEL0&e=3D> 1=/a> <https://urIdefense.proofpoint.com/v2/urI?u=h=tps-3A_maps.googIe.com_-3Fq-3D255-2BState-2BStreet-2C-2B7th- 2BFloor-25C2-=SA0-257C-25C2-25A0Boston-2C-2BMA-2B02109-26amp-3Bentry-3Dgmail-26amp-3Bsou=ce- 3Dg&d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM&=mp;r=HHkc42tzEvqQzoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2=Y16uOPUyvTSRnyu4eTb-toBqcfA&s=eKAVUG2zY5MJQChQhxvo2_dr042re8tGfzjYD=UEL0&e=> Boston, MA 02109 Direct: <tel =a href="https://maps.google.com/?q=255% + a e+ ree,+ h+Floor%C2%A=%7C+%3Chttps://urldefense.proofpoint.c om/v2/url?u%3Dhttps-3A_maps.google.=om_-3Fq-3D255-2BState-2BStreet-2C-2B7th-2BFloor-25C2-25A0-257C-25C2- 25A0Bo-=ton-2C-2BMA-2B02109-26amp-3Bentry-3Dgmail-26amp-3Bsource- 3Dg%26d%3DDwMFaQ%=6c%3DeuGZstcaTDllvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM%26r%3DHHkc42tzEvqQzoVpi9C=wDMjKOpI_pRPAfsfwcoov- Q%26m%3DryuLiZJVwb14kg2CY16uOPUyvTSRnyu4eTb- toBqcfA%=6s%3DeKAVLJG2zY5MJQChQhxvo2_dr042re8tGfzjYDhUEL0%26e%3D%3E%C2%A0Boston,%0D=MA+02109+% 3Chttps://urldefense.proofpoint.com/v2/url?u%3Dhttps-3A maps.go=gle.com_-3Fq-30255-2BState-2BStreet-2C- 2B7th-28Floor-25C2-25A0-257C-25C2-2=A0Boston-2C-2BMA-2B02109-26amp-3Bentry-3Dgmail-26amp-3Bsource- 12 EFTA_R1_01792950 EFTA02603610 3Dg%26d%3DDw=FaQ%26c%3DeuGZstcaTDIlvimEN8b7jXrwq0f- v5A_CdpgnVfiiMM%26r%3DHHkc42tzEvqQ.zo=pi9C6wDMjKOpl_pRPAfsfwcoov- Q%26m%3DryuliZJVwb14kg2CY16u0PUyvTSRnyu4eTb- toB=c-fA%26s%3DeKAVUG2zY5MJQChQhxvo2_dr042re8tGfzjYDhUELO%26e%3D%3E&entry=3Dgmail&source=g"> I <https://maps.google.com/?q=255%0D+State+Street,+7th+Flo=r%C2%A0%7C+%3Chttps://urldefense.proofpoint.com/v 2/url?u%3Dhttps-3A_maps.=oogIe.com_-3Fq-3D255-2BState-2BStreet-2C-2B7th-2BFIoor-25C2-25AO-257C- 25C2=25AOBoston-2C-2BMA-2BO21O9-26amp-3Bentry-3Dgmail-26amp-3Bsource- 3Dg%26d%3D=wMFaQ%26c%3DeuGZstcaTDIIvimEN8b7jXrwqOf- v5A_CdpgnVfiiMM%26r°/o3DHHkc42tzEvqQ=oVpi9CGwDMjKOpI_pRPAfsfwcoov- Q%26m%3DryuLiZJVwb14kg2CY16uOPUyvTSRnyu4eTb- t=BqcfA%26s%3DeKAVUG2zY5MJQChQhxvo2_dr042re8tGfzjYDhUELO%26e%3D%3E%C2%AOBos=on,%OD+MA+O21O9+% 3Chttps://urldefense.proofpoint.com/v2/url?u%3Dhttps-3A_=aps.google.com_-3Fq-30255-2BState-2BStreet-2C- 2B7th-28Floor-25C2-25A0-257C=25C2-25A0Boston-2C-2BMA-2B02109-26amp-3Bentry-3Dgmail-26amp-3Bsource- 3Dg%2=d%3DDwMFaQ%26c%3DeuGZstcaTDIlvimEN8b7jXrwq0f- v5A_CdpgnVfiiMM%26r%3DHHkc42t=EvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q%26m%3DryuliZJVwb14kg2CY16u0PUyvISRnyu4=Tb- toBqcfA%26s%3DeKAVUG2zY5MJQChQhxvo2_dr042reatGfzjYDhUELO%26e%3D%3E&=entry=gmail&source=g> dpq=riw.com I =span style="font-size:10.5pt">www.riw.com <https://urldefense=proofpoint.com/v2/url?u=http- 3A www.riw.com_&d=DwMFAg&c=euG=stcaTDIlvimEN8b7jXrwq0f-v5A_CdpgnVfiiMM&r=k9W0653- A6zXlesMoIZOMEp3_n=P6VjkYgttHV4Rs00&m=Sy4B22veUtPeFuXkr8wWz18ljdqpWRyIEVIGLk7CfLY&s=3DMIgAHW4pcl 6xvgYhIV6MkX2VIOjjNJ-BmS2AUUlbdEo&e=> I =a href="https://urIdefense.proofpoint.com/v2/urI?u=http- 3A_www.riw.co=_attorney_deborah-2Dpechet-2Dquinan_&d=DwMFAg&c=euGZstcaTDIIvi=EN8b7jXrwqOf- v5A_CdpgnVfiiMM&r.=k9WO653- A6zX1esMoIZOMEp3_nYP6VjkYgttH=4Rs0O&m=Sy4B22veUtPeFuXkr8wWz18ljdqpWRylEVlGLk7CfLY&s=9TtbFl3X=dUzRq tjGMNEbszv.I1sPtHiYfUCYuTrZ8aw&e=" target="_blank">BIO =/span> <=u> NOTICE: This email with its attachments, if any, is =ntended solely for permitted use by authorized recipients. 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