To: Jeffrey Epsteitevacationagmail.com] From: Erika Kellerhals Sent Wed 10/27/2010 3:21:02 PM Subject: If you are willing to withstand the dispute You may just get an unlimited marital deduction and zero estate tax for non US situs assets on death of spouse. I'm in office for 40 more minutes if you want to chat. Erika A. Kellerhals, P.C. 41-42 Kongens Gade P.O. Box 608 St. Thomas, VI 00804 (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 be 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. EFTA_R1_0 1482349 EFTA02417480