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EFTA00313088

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THE CHOCOLATE CHARITABLE REMAINDER UNITRUST On this December 28, 2012, I, JEFFREY E. EPSTEIN, a resident of the U.S. Virgin Islands (the "Senior"), desiring to establish a charitable remainder unitrust within the meaning of § 4 of Rev. Proc. 2005-52 and § 664(dX2) and (3) of the Internal Revenue Code (the "Code"), hereby create the Chocolate Charitable Remainder Unitrust and designate Darren K. Indyke and Erika A. Kellerhals as the initial Trustees. ARTICLE ONE. FUNDING OF TRUST The Senior transfers to the Trustees the property described in Schedule A and the Trustees accept such property and agree to hold, manage, and distribute such property of the Trust under the terms set forth in this Trust instrument. ARTICLE TWO. PAYMENT OF UNITRUST AMOUNT 2.1. ANNUAL PAYMENT. In each taxable year of the Trust, the Trustees shall pay to Jeffrey E. Epstein (the "Recipient") during the Recipient's life, a unitrust amount equal to the lesser of (a) the Trust income for the taxable year, as defined in 26 U.S.C.A. § 643(b) and corresponding regulations; and (b) 12% of the net fair market value of the assets of the Trust valued as of the first day of each taxable year of the Trust (the "valuation date"). The unitrust amount for any year shall also include any amount of Trust income for such year that is in excess of the amount required to be distributed under (b) (above) to the extent that the aggregate of the amounts paid in prior years was less than the aggregate of the amounts computed as 12 % of the net fair market value of the Trust assets on the valuation dates. 2.2. EXCESS INCOME. The unitrust amount shall be paid in annual installments. Any income of the Trust for a taxable year in excess of the unitrust amount shall be added to principal. If for any year the net fair market value of the Trust assets is incorrectly determined, then within a reasonable period after the value is finally determined for federal tax purposes, the Trustees shall pay to th

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