From: jeffrey E. <[email protected]> Sent: Saturday, September 26, 2015 11:38 AM To: Halperin, Alan Subject: Re: <=iv class="gmail_quote">On Sat, Sep 26, 2015 at 6:51 AM, Halperin, Alan S=< <mailto > wrote: The annuity payment must be paid within the specified window (that is withi= 105 days of the anniversary date or calendar year). There is no express a=thority of how to apply this rule (providing administrative convenience) w=en the annuity is payable multiple times a year. Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison =LP 1285 Avenue of the Americas I New York,=C2 NY 10019.6064 <http://www.paulweiss.com> From: jeffrey E. Sent: Saturday, September 26, 2015 6:45 AM To: Halperin, Alan S Subject: Re: why is not semi annual payments with the last paymen= on the anniversary date qualify, it was only the choice of an=versary or tax year? On Sat, Sep 26, 2015 at 6:41 AM, Halperin, Alan = < <mailto > wrote: An annuity paid on the anniversary date is an annual annuity (and probably =he last annuity payment on other types of payment schedules). Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison =LP 1285 Avenue of the Americas I New York,=C2 NY 10019-6064 <http://www.paulweiss.com> From: jeffrey E. Sent: Saturday, September 26, 2015 1:09 AM To: Halperin, Alan S 1 EFTA_R1_01605668 EFTA02486619