EFTA01193661.pdf

From: Richard Joslin -4 To: jeffrey E. <[email protected]> Subject: Fwd: FBARS IN PORTAL Date: Thu, 26 Jun 2014 23:21:17 +0000 Inline-Images: image001.png; image002.jpg; image003.jpg Research on FBAR: only PLB LLC (or first US LLC) needs to file. Confirmed with MWE - they had authored article on trust FBAR issues. No need for trust or LDB to file. I need to track down the info on Phaidon Global LLC, JMWT Acquisition LLP, JMWT Manager LLC to see which is US entity. This entity would file. Begin forwarded message: From: Thomas Turrin Date: June 26, 2014 at 4:34:08 PM EDT To: Richard Joslin • , Richard D'Agostino Cc: Abel Goce Eileen Alexanderson , Ada Clapp Subject: RE: FBARS IN PORTAL but she is a trustee of the trust. THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP Email: Website: www.rem-co.com From: Richard Joslin [maittol Sent: Thursday, June 26, 2014 4:33 PM To: Thomas Turin; Richard D'Agostino Cc: Abel Goce; Eileen Alexanderson; Ada Clapp Subject: RE: FBARS -- IN PORTAL Leon is the grantor of the 1997 trust (not Debra) under Sec 671. I think her name s/b removed from this filing. EFTA01193661 From: Thomas Turrin [mak& Sent: Thursday, June 26, 2014 3:21 PM To: Richard D'Agostino Cc: Abel Goce; Richard Joslin Subject: FBARS -- IN PORTAL Importance: High Rich, I posted all FBARS to the Leon D. & Debra Black portal. There are three sets of FBAR's: 1. Leon & Debra (joint) — Leon is Grantor of the 97 Family Trust and Debra is one of the trustees of the 97 Trust. 2. Black Family 1997 Trust — Owns more than 50% interest in PLB LLC (any trustee can sign) 3. PLB LLC -- first tier US entity owning (controlling interest) in Phaidon entities. Even though a disregarded entity, must file FBAR. (Eileen signed last year as a "manager" of PLB LLC) Included with each of the above is e-file authorization and instruction sheet. Once the FBAR's are approved for filing, the authorized signers should sign the e-file authorizations and return signed authorizations to us. We also posted the excel worksheet schedule of all the accounts. Let us know if you have any questions. Best, Tom THOMAS TURRIN, CPA Partner Raich Ende Matter & Co. LLP EFTA01193662 RAICH ENDE MALTER CO. LLP PrimeGlobal An Association of Independent Accounting Firms CERTIFIED PU8/1 ACCOUNTANTS i ADVISORS INSIDE Accounting f2TOP El 0 0 •FIRMS CONFIDENTIALITY STATEMENT: The information contained in this electronic communicabon. including any and all attachments and enclosures. may be privileged and is strictly confidential. intended solely for 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 not disclose print. copy. disseminate. or otherwise use the information contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and. as such, you have been authorized to deliver this communication to such person(s). you may disclose. print. copy. disseminate. or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception and/or use of this communication arefis strictly prohibited and may be punishable by law. If you have received this communication in error. please reply 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. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Revenue Service. we inform you that any tax advice contained in this communication (including any and all attachments), unless expressly stated otherwise, was not intended or written to be used and cannot be used for the purpose of (i) avoiding tax-related penalties imposed by the Internal Revenue Code or (ii) promoting, marketing. or recommending to another party any transaction(s) or tax-related matter(s) addressed herein. This communicabon may not be forwarded (other than to the addressee(s) identified above) without our express written consent. EFTA01193663