From: "McCaffrey, Carlyn" To: Jeffrey Epstein <[email protected]> Subject: RE: FW: Shelf GRATs Date: Thu, 13 Jun 2013 19:59:51 +0000 > Sure Carlyn S. McCaffrey I Partner McDermott Will & Emery LLP I 340 Madison Avenue, New York, NY 10173 From: Jeffrey Epstein [[email protected]] Sent: Thursday, June 13, 2013 12:42 PM To: McCaffrey, Carlyn Subject: Re: FW: Shelf GRATs great . swaps as well?? On Thu, Jun 13, 2013 at 6:04 PM, McCaffrey, Carlyn < > wrote: Options are generally good candidates for GRAT funding with one caveat. Someone has registered a patent on using options to fund a GRAT. So the options should probably be put in an LLC before the transfer is made to a GRAT. Carlyn S. McCaffrey I Partner McDermott Will & Emery LLP 1340 Madison Avenue, New York, NY 10173 From: Jeffrey Epstein [maifo:[email protected] Sent: Thursday, June 13, 2013 11:59 AM To: McCaffrey, Carlyn Subject: Re: FW: Shelf GRATs very clever. wondering if somehow options could leverage the benefit On Thu, Jun 13, 2013 at 4:21 PM, McCaffrey, Carlyn < > wrote: Dear Jeffrey, I thought you might be interested in seeing this email we recently shared with the family office of one of our clients. Best, Carlyn Carlyn S. McCaffrey I Partner McDermott Will & Emery LLP 1340 Madison Avenue, New York, NY 10173 From: McCaffrey, Carlyn Sent: Sunday, June 09, 2013 4:23 PM To: EFTA00962718