EFTA01455476.pdf

From: Michael Liebeskind Sent: 9/10/2014 5:45:58 PM To: Paul Morris CC: Brian Gartner Subject: Richard Kahn: Private Placement Variable Annuity (PPVA) Investment Account Paul, I don't recall hearing back from Richard Kahn. Should I reach out to him for a status report? Michael From: Michael Liebeskind Sent: Tuesday, June 10, 2014 1:24 PM To: 'Richard Kahn' Cc: Brian Gartner Subject: RE: Private Placement Variable Annuity (PPVA) Investment Account Hi Rich, How did the meeting with your Principal go? Michael From: Michael Liebeskind Sent: Friday, June 06, 2014 1:34 PM To: 'Richard Kahn' Cc: Brian Gartner Subject: RE: Private Placement Variable Annuity (PPVA) Investment Account There will be no estate taxes. The value of the PPVA Investment Account is included in the taxable estate, but there is a dollar-for-dollar estate charitable tax deduction. From: Richard Kahn [a Sent: Friday, June 06, 2014 1:30 PM To: Michael Liebeskind Cc: Brian Gartner Subject: Re: Private Placement Variable Annuity (PPVA) Investment Account i do remember if we spoke about estate taxes if at death funds are going to charity are they out of your estate assume they are includable if individual has in his name at death please advise thank you Richard Kahn HBRK Associates Inc. CONFIDENTIAL — PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0 114252 CONFIDENTIAL SDNY_GM_00260436 EFTA01455476