From: Ada Clapp Sent: Wednesday, July 2, 2014 12:01 PM To: jeffrey E. Cc: Eileen Alexanderson; Richard Joslin Subject: Re: I don't think it is so simple have the contract price set the estate t=x value. As with buy sell agreements there are a few hoops to jump through=before the Service recognizes the contract price as the estate tax value o= the asset being acquired Sent from my iPad On Jul 2, 2014, at 6:44 AM, "jeffrey E." <jeevacation@gmail.com <mailto:je=vacation@gmail.com» wrote: single life. for house. , painting woudl be va=ued by contract price, as fair market is third party buyer with all =he info 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 <mailto:jeevacation@gmail.com> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA_R1_01369637 EFTA02369469