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EFTA00589534

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DOCUMENT SUMMARY To: Leon D. Black From: Ada Clapp Date: April 12, 2013 cc: Eileen Alexanderson, Jeffrey Epstein Re: Your Will and the Leon D. Black 1997 Revocable Trust Following is a summary of your Last Will and Testament (your "Will") and the agreement (the "Trust Agreement") creating The Leon D. Black 1997 Revocable Trust (your "Revocable Trust") both dated September 30, 1997. Carlyn McCaffrey and Elyse Kirschner of McDermott Will & Emery LLP prepared these documents for you. Your estate plan uses a combination Will/Revocable Trust structure to take advantage of the greater administrative flexibility afforded trusts created under lifetime instruments. For example, trusts created under lifetime instruments are generally not subject to the court supervision required for many actions involving trusts created under a Will, such as the appointment, removal and resignation of trustees, and changing the situs of a trust should that become advisable (for example, to reduce State income taxes). Funding the Revocable Trust with a portion of your assets (such as art or interests in Black Family Partners) during your lifetime should not result in any tax consequences or significant administrative burdens, with the result that: (i) at your death, the Trustees would be free to continue to manage and invest the trust assets without the delay of probate, and (ii) during your lifetime, if you were to become incapacitated, the Trustees could continue to manage and invest the trust assets and make distributions to Debra and your descendants. Your Will Article I. Family. You recite that you are married to Debra and that you have four children, Benjamin, Joshua, Alexander and Victoria. Article III. Debts and Expenses. You direct your Executors to pay your debts and all funeral and administration expenses. Article IV. Residuary Estate. The balance of your estate (your "residuary estate") held in your name at your death (i.e., those assets you did

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