To: Jeffrey EpsteinUeevacationagmail.comj From: McCaffrey, Carlyn Sent Thur 1/31/2013 3:58:35 PM Subject Re: I just tried calling Carlyn McCaffrey McDermott Emery LLP 30 Madison v • • New York, NY 10173 On Jan 31, 2013, at 10:45 AM, "Jeffrey Epstein" leevacation@gmail.com> wrote: They also could not find amount ., full value , basis ,no income gain they said like contribution but I don't trust On Thursday, January 31, 2013, Jeffrey Epstein wrote: no rush„ i can't find authority for a sales tax in ny state for a settlor that substitues collateral. the nys people said no tax due as no sale event or exchange event as defined in their code. they said that ny follows fed. and contributions , substitutions no tax. ???? On Thu, Jan 31, 2013 at 10:58 AM, McCaffrey, Carlyn I'm on a conference call. Will call you when I'm done. Carlyn S. McCaffrey I Partner McDermott Will & Emery LLP 1340 Madison Avenue. New York, NY 10173 From: Jeffrey Epstein [mailto:jeevacation@gmail.com] Sent: Thursday, January 31, 2013 9:38 AM To: McCaffrey, Carlyn Subject: Re: Re: could you give me a quick call rote: EFTA_R1_00339955 EFTA01906608 On Tue, Dec 18, 2012 at 9:37 AM, McCaffrey, Carlyn wrote: It creates a level of concern that I would rather avoid. We don't have that problem if we use Debra. Carlyn S. McCaffrey Partner McDermott Will & Emery LLP 1340 Madison Avenue. New York, NY 10173 From: Jeffrey Epstein [mailtoleevacation@gmail.corn] Sent: Tuesday, December 18, 2012 8:31 AM To: McCaff ************* ********************************************** 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 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 ******IHS* ****• **NI*** if** ************ IRS Circular 230 Disclosure: To comply with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein (including any attachments), unless specifically stated otherwise, is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter herein. This message is a PRIVILEGED AND CONFIDENTIAL communication. This message and all attachments are a private communication sent by a law firm and may be confidential or protected by privilege. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or use of the information contained in or attached to this message is strictly prohibited. Please notify the sender of the delivery error by replying to this message, and then delete it from your system. Thank you. Please visit httpJ/www.mwe.com/ for more information about our Firm. EFTA_R1_00339956 EFTA01906609