From: Halperin, Alan S < Sent: Monday, September 29, 2014 4:24 PM To: Jeffrey E. Subject: RE: The GRATs are very close to being zeroed out, but our practice is to leave a very tiny portion as a taxable gift. Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas I New York, NY 10019-6064 <mailto > I www.paulweiss.com <http://www.paulweiss.com> From: Jeffrey E. [mailto:jeevacation@gmail.com] Sent: Monday, September 29, 2014 12:22 PM To: Halperin, Alan S Subject: tom tells me that the grats don't zero out becuse of the discounted value of the annuites? true? 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 This message is intended only for the use of the Addressee and may contain information that is privileged and confidential. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please erase all copies of the message and its attachments and notify us immediately. EFTA_R1_01652165 EFTA02517044