EFTA00938884.pdf

From: Eileen Alexanderson To: [email protected] <[email protected]> Subject: Fw: Black - Estate Flow Date: Sat, 30 Jun 2012 15:03:58 +0000 Attachments: Black_-_Estate_Plan_Overview.pdf Hello Jeffrey, please see attached. This just came in yesterday afternoon. Looks correct but I have not yet checked completely. I am forwarding because I know you are anxious to get to work on this. I will review more thoroughly on Monday and give attention to the liquidity issues attached to paying the estate taxes and proforma for the kids. Importantly, US Trust based this on what Leon agreed to in terms of a new Will but I have not received that draft from Carlyn yet. Binder with trust dots will be messengered to you Monday-should they go to the NYC address on 71st Street? Our accountant, Tom Turrin, has finished assembling the binder with Leon's tax returns. Leon has asked him to walk you through the pertinent information from his gift tax return rather than supply you with the actual returns. Are you available to meet or speak via conference call with Tom this week? We are still working on assembling the info related to Black Family Partners-will complete this week. Best regards, Eileen From: Shamshoian, Aaron P [mato Sent: Friday, June 29, 2012 01:43 PM To: Eileen Alexanderson Cc: Clapp, Ma < Subject: RE: Black - Estate Row Eileen, Here's a PDF of the estate flow. Please let us know if you have any questions, or would like to discuss. Thanks, Aaron Aaron Shamshoian Vice President Associate Wealth Strategist U.S. Trust, Bank of America Private Wealth Management 114 West 47th St. New York, NY 10036 Phone: IRS Circular 230 Disclosure: Pursuant to IRS Regulations, we inform you that any tax advice contained in this communication (including any 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 agency, or (ii) promoting, marketing or recommending to another party any transaction or matter discussed EFTA00938884 herein. We advise you to consult with an independent tax advisor on your particular tax circumstances. From: Eileen Alexanderson [mailto:I Sent: Friday, June 29, 2012 1:38 PM To: Shamshoian, Aaron P Subject: Re: Black - Estate Flow Wonderful! Please email. Mr Epstein has a long .list of request. We may want to address some right on the flow chart but need to take a look first. From: Shamshoian, Aaron P [mailto:I Sent: Friday, June 29, 2012 01:19 PM To: Eileen Alexanderson Cc: Clapp, Ada Subject: Black - Estate Flow Eileen, We have completed the presentation detailing the flow of assets based on Leon and Debra's estate planning documents. This analysis includes the proposed changes to their wills and trust documents, and uses the asset values from the 12/31/11 Asset Summary. Would you prefer that we email the document to you as a PDF file, or should we FedEx a hard copy to you? Thanks, Aaron Aaron Shamshoian Vice President Associate Wealth Strategist U.S. Trust, Bank of America Private Wealth Management 114 West 47th St. New York, NY 10036 Phone IRS Circular 230 Disclosure: Pursuant to IRS Regulations, we inform you that any tax advice contained in this communication (including any 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 agency, or (ii) promoting, marketing or recommending to another party any transaction or matter discussed herein. We advise you to consult with an independent tax advisor on your particular tax circumstances. EFTA00938885 This message w/attachments (message) is intended solely for the use of the intended recipient(s) and may contain information that is privileged, confidential or proprietary. 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