From: Thomas Turrin < To: Jeffrey Epstein <jeevacatiot*gmatil.com> Subject: ART DONATION Date: Mon, 26 Nov 2012 15:08:00 +0000 Inline-Images: rem-newlogo sm4ec5.png; primeglobal_color_blktext_tagline23db.jpg; 2012_ipa100(2)51e3.jpg Jeffrey, I prepared a memo regarding the tax effect of the 50 m art donation to a private operating foundation. I will email it shortly. I left a message for Rich Kahn to call me. I'm on my cell today. Best, Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 Email: Website: www.rem-co.com RAICH ENDE MALTER CO LLP CERTIFIED PUBU ACCOUNTANTS 6 ADVISORS DilbE7'Z'Ate2gfinting ck2 TO P Enoo MFIRMS t`4:1 PrimeGloba I Inde An Assixient Acco ation of pend unting Firms CONFIDENTIALITY STATEMENT: The information contained in this electronic communicabon, including any and all attachments and enclosures. may be privileged and is strictly confidential. intended solely for the use of the person(s) identified above to receive this communication. If you are not the person(s) identified above to receive this communication. you are hereby notified that you may not disclose print. copy. disseminate. or otherwise use the information contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and. as such. you have been authorized to deliver this communication to such person(s). you may disclose. print. copy. disseminate. or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception and/or use of this communication arefis strictly prohibited and may be punishable by law. If you have received EFTA01187307 this communication in error. please reply and notify the sender (only) of that fact and delete the communication, including any and all attachments and enclosures. from your computer or other electronic device on which you may have received this communication. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained in this communication (including any and all attachments), unless expressly stated otherwise. was not intended or written to be used and cannot be used for the purpose of (i) avoiding tax-related penalties imposed by the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction(s) or tax-related matter(s) addressed herein. This communication may not be forwarded (other than to the addressee(s) identified above) without our express written consent. EFTA01187308