EFTA02465499.pdf

From: Thomas Turrin Sent: Thursday, April 21, 2016 1:40 PM To: Jeffrey E. Subject: FW: STATUS OF 2013 GRATS Jeffrey, Below is email chain w=th Rich J about status of 2013 grats. According Rich Joslin,=the grats failed and the corpus reverted to Leon. The auditor is asking =or documentation of the annuity payments the annuity payments=/o:p> called for turned out =o be greater than corpus....see his response below.<=p> I will look at the dis=ount factors from other years later today. I'm at a client unt=l later this afternoon. Tom<=p> From: Richard =oslin [mailto Sent: Monday, April 04, 2016 5:50 PM To: Thomas Turrin Subject: RE: STATUS OF 2013 GRATS The annuity payment=due to LDB was far in excess of the GRAT corpus. So all GRAT corpus went t= LDB, zero to APO 1 </=pan> From: Thomas Turrin [mailto mailto > Sent: Monday, April 04, 2016 5:48 PM To: Richard Joslin aa <mailt > Cc: Brad Wechsler <mailto »; John Castrucci <man > Subject: RE: STATUS OF 2013 GRATS EFTA_R1_01573487 EFTA02465499 did the grat assets (p=incipal) then revert to Leon? From: Richard =oslin [mailto =>I Sent: Monday, April 04, 2016 5:42 PM To: Thomas Turrin Cc: Brad Wechsler; John Castrucci Subject: RE: STATUS OF 2013 GRATS <mailto Correct. The =nnuity amount was greater than the assets distributed — these GRAT&#=217;s failed From: Thomas Turrin [mailto <mailto Sent: Monday, April 04, 2016 5:40 PM To: Richard Joslin e l<mailto . Cc: Brad Wechsler <mailto »; John Castrucci <mailto > Subject: STATUS OF 2013 GRATS Rich, Just a note ...so we are all on the same page wi=h respect to GRAT terminations: For 2015, there were TWO GRATS that terminated:=/o:p> 1.APO1 GRAT #2 - formed 12-04-2013 — the assets at termina=ion were to pour over to the APO1 Agreement. I saw your requests for the 2015 grat calculation= ....much appreciated. Tom 2 EFTA_R1_01573488 EFTA02465500 THOMAS TURRIN, CPAap> Partner Raich Ende Malter & =o. LLP 1375 Broadway<=o:p> New York, New York =0018 (Dire=t line) (Fax)=o:p> (Cell= Email: Website: www.rem-co.com &n=sp; &=bsp; CONFIDENTIALITY STATEMENT=/strong>: The information c=ntained in this electronic communication, including any and all attachments and en=losures, may be privileged and is strictly confidential, intended solely f=r the use of the person(s) identified above to receive this communication.=If you are not the person(s) identified above to receive this communication, you are hereby notified that you may =ot disclose print, copy, disseminate, or otherwise use the information con=ained herein. If you are an employee or agent of the person(s) identified =bove to receive this communication and, as such, you have been authorized to deliver this communication to su=h person(s), you may disclose, print, copy, disseminate, or otherwise use =he information contained in this communication solely for the purpose of s=ch delivery. Unauthorized interception and/or use of this communication are/is strictly prohibited and may be pun=shable by law. If you have received this communication in error, please re=ly and notify the sender (only) of that fact and delete the communication,=including any and all attachments and enclosures, from your computer or other electronic device on which you=may have received this communication. 3 EFTA_R1_01573489 EFTA02465501 4 EFTA_R1_01573490 EFTA02465502