To: Melanie Spinella From: jeffrey E. Sent Thur 6/5/2014 11:31:12 PM Subject house purchase Leon would purchase a life estate directly from the seller and the trust would purchase the remainder interest directly from the seller. What Leon pays would be calculated under IRS tables based on his life expectancy (about U3n° of the purchase price). The trust would pay the balance. Leon would live in the townhouse as the life tenant and pay all regular day to day maintenance expenses. Capital improvements are split between Leon and the trust based on his life expectance at the time the funds for capital improvement arc expended. please note 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 JEE 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 EFTA_R1_00367840 EFTA01923451