EFTA02694879.pdf

From: Halperin, Alan S Sent: Saturday, September 26, 2015 10:41 AM To: Jeffrey E. Subject: Re: An annuity paid on the anniversary date is an annual annuity (and probably =he last annuity payment on other types of payment schedules). Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison =LP 1285 Avenue of the Americas I = •NlY 10019-6064 Direct Phone) Direct Fax■ www.paulweiss.com From: jeffrey E. Sent: Saturday, September 26, 2015 1:09 AM To: Halperin, Alan S Subject: https://www.law.cornell.edu/cfr/text/26/25.2702-3 <https://www.law.cornell.edu/cfr/text/26/25.2702=3> =i only see the limitation of the 105 day look back to be based on annivers=ry date. i dont see the annual min req that you mentioned. please note 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 JEE 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 [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved This message is intended only fo= the use of the Addressee and may contain information that is privileged arc! confidential. If you are not the intended recipient, you are hereby not=fied that any dissemination of this communication is strictly prohibited. =lf you have received this communication in error, please erase all copies =f the message and its attachments and notify us immediately. date-last-viewed 0 date-received 1443264068 flags 8590195717 gmail-label-ids 7 27 remote-id 546507 EFTA_R1_02043870 EFTA02694879