EFTA01455484.pdf

From: Michael Liebeskind Sent: 9/10/2014 6:02:52 PM To: Richard Kahn CC: Paul Morris Brian Gartner Subject: Private Placement Variable Annuity (PPVA) Investment Account Rich, I don't recall hearing back from you. Is your Principal interested in pursuing the possibility of utilizing a PPVA Investment Account to shield charitable legacy assets from income taxes? 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 [figia] 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. New York, NY 10022 tel CONFIDENTIAL — PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0 114266 CONFIDENTIAL SDNY_GM_00260450 EFTA01455484