To: Jeffrey Epsteir - From: Rich Kahn Sent Wed 4/14/2010 2:50:58 PM Subject: re: life insurance Not sure if you have made a decision yet however I wanted to remind you of the deadline of 4-20- 2010 Premiums = 108,225 Gift Tax -45% = 48,701 Total Cost = 156,926 Life Insurance Proceeds: 75,000,000 Rich Kahn HBRK Associates Inc. EFTA_R1_01496690 EFTA02427497