To: Erika Kellerhals[ From: Jeffrey Epstein Sent: Tue 2/19/2013 3:40:07 PM Subject: Re: not sure if the trust is a v.i. trust On Inc, Feb 19, 2013 at 10:00 AM, Erika Kellerhals < Look to underlying assets I believe — us source. Erika A. Kellerhala 0 Partner Kolkirhals Fe uson Fletcher Kroblin LLP SI. Thomas. U.S. Virgin Islands 00802 Office: Fax: > wrote: Notice: This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print. copy, re-transmit, disseminate. or othenvise use this information. Also. please indicate to the sender that you have received this e-mail in error. and delete the copy you received. Thank you. Circular 230: To ensure compliance with the requirements imposed by the IRS. we inform you that any tax advice contained in our communication (including any attachments) was not intended or written to be used. and cannot be used, for the purpose of (i) avoiding any tax penalty or (it) promoting. Marketing or recommending to another party any transaction or matter addressed herein. From: Jeffrey Epstein [email protected]> Date: Sunday, February 17, 2013 1:29 PM To: Erika Kellerhals Subject: <no subject> a crt formed in the V.I. ? income from the nimcrut or crt u.s. source,? even if the corpus of the trust is us dividends? The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein EFTA_R1_00334368 EFTA01903488