From: Richard Joslin S> Sent: Tuesday, February 25, 2014 7:08 PM To: Ada Clapp Cc: Eileen Alexanderson; Jeffrey Epstein; Richard D'Agostino Subject: RE: Decanting the 1997 trust to APO2 Thanks for the quick response - We will get a new tax ID for this trust. Th=re has not been consistent tax reporting in the past (some file 1041 and s=me not). I will move to have uniform reporting for the grantor trusts Original Message From: Ada Clapp Sent: Tuesday, February 25, 2014 1:53 PM To: Richard Joslin Cc: Eileen Alexanderson; Jeffrey Epstein; Richard D'Agostino; ahalperin@pau=weiss.com Subject: RE: Decanting the 1997 trust to APO2 Rich-I am indifferent as to whether you report the income of grantor trusts=using Leon's tax ID number or a separate EIN you get for the trusts. I th=nk you just need to be consistent. Ada Clapp Elysium Management LLC 445 Park Avenue Suite 1401 New York, Direct Dial: Fax: 646-589-0330 Email: IRS Circular 230 Disclosure: Pursuant to IRS regulations, I inform you that=any tax advice contained in this communication (including attachments) is =ot intended or written to be used, and cannot be used, by any person or en=ity for the purposes of (i) avoiding tax related penalties imposed by any =overnmental tax authority, or (ii) proposing, marketing or recommending to=another party any transaction or matter discussed herein. I advise you to=consult with an independent tax advisor on your particular tax circumstanc=s. This communication and any attachment is for the intended recipient(s) only=and may contain information that is privileged, confidential and/or propri=tary. If you are not the intended recipient, you are hereby notified that=further dissemination of this communication and its attachments is prohibi=ed. Please delete all copies of this communication and its attachments an= notify me immediately that you have received them in error. Thank you. =20 Original Message From: Richard Joslin Sent: Tuesday, F