From: Richard Kahn < Sent: Wednesday, January 3, 2018 11:01 PM To: jeffrey E. Subject: Fwd: Ruberto, Israel & Weiner Trusts & Estates Alert: Estate Planning After the Enactment of the Tax Cuts and Jobs Act Richard Kahn HBRK Associates Inc. 575 =exington Avenue 4th Floor New York, NY 10022 tel fax cell Begin forwarded message: From: =/b>"Ruberto Israel & Weiner" = > > Subject: =/b>Ruberto, Israel =amp; Weiner Trusts & Estates Alert: Estate Planning After the =nactment of the Tax Cuts and Jobs Act Date: =/b>lanuary 3, 2018 at 4:02:49 PM =ST To: = Reply-To: = January =018 <=tr> Estate Planning After the Enactment of the Tax Cuts and Jobs =ct < Deborah =echet Quinan < Chair, Trusts & Estates =roup Bill Friedler < EFTA_R1_01697267 EFTA02544550