Jeffrey, I will have the draft of Leon's income tax return ready later today. The drafts do not have complete international disclosures — still in progress.. and we are still completing the non-resident state returns. I have drafts of the gift tax returns also. Should I send to Richard Kahn at Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP lii EFTA_R1_02212289 EFTA02724939 CONFIDENTIALITY STATEMENT: The information contained in this electronic communication. including any and all attachments and enclosures. may be privileged and is strictly confidential. intended solely for the use of the person(s) identified above to receive this communication. If you are not the person(s) identified above to receive this communication, you are hereby notified that you may not disclose print. copy. disseminate. or otherwise use the information contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and. as such, you have been authorized to deliver this communication to such person(s), you may disclose, print, copy. disseminate. or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception andror use of this communication arefis strictly prohibited and may be punishable by law. If you have received this communication in error. please reply and notify the sender (only) of that fact and delete the communication, including any and all attachments and enclosures. from your computer or other electronic device on which you may have received this communication. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Revenue Service. we inform you that any tax advice contained in this communication (including any and all attachments). unless expressly stated otherwise, was not intended or written to be used and cannot be used for the purpose of (i) avoiding tax-related penalties imposed by the Internal Revenue Code or (ii) promoting, marketing. or recommending to another party any transaction(s) or tax-related matter(s) addressed herein. This communication may not be forwarded (other than to the addressee(s) identified above) without our express written consent. EFTA_R1_02212290 EFTA02724940