From: Ada Clapp To: jeffrey E. <[email protected]> Subject: RE: Split Interest Purchase Date: Mon, 23 Jun 2014 12:59:07 +0000 We gave Alan their birthdates. Leon's date of birth and Debra's isM. Generally you use age at closest birthday (I can confirm with Alan) so it would be ag and age. Ada Clapp Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 Direct Dia Fax: Emai IRS Circular 230 Disclosure: Pursuant to IRS regulations, I inform you that any tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used, by any person or entity for the purposes of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) proposing, marketing or recommending to another party any transaction or matter discussed herein. I advise you to consult with an independent tax advisor on your particular tax circumstances. This communication and any attachment is for the intended recipient(s) only and may contain information that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. Please delete all copies of this communication and its attachments and notify me immediately that you have received them in error. Thank you. From: jeffrey E. [[email protected]] Sent: Monday, June 23, 2014 8:47 AM To: Ada Clapp Subject: Re: Split Interest Purchase what ages are we using , my table is a littel differnt On Mon, Jun 23, 2014 at 8:04 AM, Ada Clapp Good morning. See attached. Sent from my iPad Begin forwarded message: From: "Halperin, Alan S" Date: June 13, 2014 at 1:41:19 PM EDT To: "Ada Clapp Cc: "Hurtado, hCr pher Subject: Split Interest Purchase > wrote: EFTA00721143