To: Jeffrey Epstein[jeeyacation©gmail.com] From: Erika Kellerhals Sent: Wed 10/27/2010 2:49:25 PM Subject: QDOT This allows for deferral of taxes by allowing unlimited marital deduction. Erika A. Kellerhals, P.C. 4142 Kongens Gade P.O. Box 608 St. Thomas, VI 00804 (office) (888) 316-9269 (fax) Notice: This communication may contain privileged or other confidential information. If you are 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 the sender that you have received this e-mail in error, and delete the copy you received. Thank you. Required by the IRS: Any tax advice in this email (including any attachments) is not intended to be used, and cannot he used, for the purpose of avoiding penalties under the Internal Revenue Code or promoting, marketing, or recommending to another party any transaction or matter presented herein. From: Jeffrey Epstein [mailto:jeevacation@gmail.com] Sent: Frida Jul 16 2010 2:29 PM To: Jeffrey Epstein Subject: EFTA_R1_01482215 EFTA02417398 ci Loin \larital-Deduction-Trusts.lunil ************* 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 pan 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 jecvacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. EFTA_R1_01482216 EFTA02417399