To: Jeffrey EpsteinDeevacation©gmail.comj Fran: Erika Kellerhals Sent Tue 2/19/2013 3:00:25 PM Subject Re: Look to underlying assets I believe — us source. Erika A. Kellerhals .,,,a..,....s if ir.Aoti—n4 il.t•C•tte • kUlt•f.. , • Partner Kollerhals Ferguson Fletcher Kroblin LLP 9100 Port of Sale Mall Suite 15 St. Thomas. U.S. Virgin Islands 00802 Office: Fax 888.316.9269 Notice. This communication may contain privileged or other confidential information. If you aro not the intended recipient. or believe that you have received this communication in error. please do not print. copy. re-transmit. disseminate. or otherwise use this information. Also. please indicate to tho sender that you have received this e-mail in error. and delete the copy you received. Thank you. Circular 230: To ensure compliance with the requirements imposed by the IRS. we inform you that any tax advice contained in our communication (including any attachments) was not intended or written to be used. and cannot be used. for the purpose of (I) avoiding any tax penalty or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. From: Jeffrey Epstein <jeeyacation@gmail.com> Date: Sunday, February 17, 2013 1:29 PM To: Erika Kellerhals Subject: <no subject> a crt formed in the V.I. ? income from the nimcrut or crt u.s. source,? even if the corpus of the trust is us dividends? The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this EFTA_R1_00333723 EFTA01903110 communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA_R1_00333724 EFTA01903111