From: Jeffrey Epstein <[email protected]> To: Melanie Spinella Subject: Re: FW: Leon Black Children-use of Gift and GST tax exemptions Date: Fri, 14 Dec 2012 18:58:25 +0000 Yes please On Friday, December 14, 2012, Melanie Spinella wrote: Jeffrey - do you want me to print this for Leon -r? From: Jeffrey Epstein [mailtoleevacationegmail.com] Sent: Friday, December 14, 2012 1:23 PM To: Melanie Spinella Subject: Fwd: FW: Leon Black Children-use of Gift and GST tax exemptions Forwarded message From: Eileen Alexanderson Date: Fri, Dec 14, 2012 at 1:21 PM Subject: FW: Leon Black Children-use of Gift and GST tax exemptions To: Jeffrey Epstein <[email protected]> Are you good with this as a plan? From: Clapp, Ada [mailto: Sent: Friday, December 14, 2012 1:09 PM To: Kirschner, Elyse; Eileen Alexanderson Subject: RE: Leon Black Children-use of Gift and GST tax exemptions Hi Eileen and Elyse, Thanks for the email, Elyse. I know how pressed you are with year end planning. Eileen should confirm but my understanding is that the children do not have $5 million of assets in their own names (Ben has the IOU from the 1992 Trust and Josh could get one too I suppose). Given that fact, it sounds like McDermott is not recommending the LLC (so we do not need to discuss it). Please correct me if I am wrong but it sounds like you EFTA00949944