From: jeffrey E. <[email protected]> Sent: Monday, January 2, 2017 4:04 PM To: Halperin, Alan S Subject: Re: i was fixated on the Qtip trust , under my virigin islands=tax law. I trying to decide if the entire property put in , which y=u and I agree is then subject to my spouses estate tax. if giv=n out before her death, is it a gift from her or from me. usi=g the agent argument. On Mon, Jan 2, 2017 at 11:58 AM, Halperin, Alan S wrote: Fun? Ha! Have you been to Allentown, PA.? Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison=C2 LLP 1285 Avenue of the Americas I New Y=rk, NY 10019-6064 www.paulweiss.com chttp://www.paulweiss.com> From: jeffrey E. Sent: Monday, January 2, 2017 10:55 AM To: Halperin, Alan S Subject: Re: nothing urgent talk tomorw. have fun On Mon, Jan 2, 2017 at 11:53 AM, Halperin, Alan rote: I am driving to PA with my wife to visit my Mom. What's up? Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison=C2 LIP 1285 Avenue of the Americas I New Y=rk, NY 10019-6064 www.paulweiss.com <http://www.paulweiss.com> From: jeffrey E. Sent: Monday, January 2, 2017 10:52 AM To: Halperin, Alan S Subject: are you working today? EFTA_R1_01914467 EFTA02664541