From: Barry J. Cohen 4111011110.11.11 Sent: Monday, September 18, 2017 12:51 PM To: Jeffrey E. Subject: Art valuation date Did I understand you to say that art is not eligible=for the alternative valuation date (6 months after death) and must be valu=d on the date of death? I thought that we had the option to value it=at (a) date of death, (b) 6 months after or (c) at the sale price if sold within 6 months after death.</=> Barry J. Cohen = Elysium Management,=LLC 445 Park Avenue Suite 1401 New York, NY 10022&=bsp; 1 EFTA_R1_01815268 EFTA02615575