EFTA01789644

From: Thomas Turrin Sent: Monday, November 11, 2013 12:36 PM To: Jeffrey Epstein Subject: RE: estate planning fees are =eductible as "miscellaneous itemized deductions" ..subject to =he 2% adjusted gross income limitation...also, the deductible portion of=such expenses (exceeding 2% of AGI) are an AMT adjustment. =f client is in an AMT position, such expenses (like state income taxes) will not yi=ld any tax benefit. <=p> <=p> <=p> THOMAS TURRIN, CPA<=o:p> Partner Raich Ende Malter & Co. LLP New York, New York 100=8 EFTA_R1_00116346 EFTA01789644 From: Jeffrey =pstein (mailto:jeevacation@gmailcom] Sent: Sunday, November 10, 2013 5:55 PM To: Thomas Turrin Subject: esate palnning fees are deductible. income pro=ucing property 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 Jeffrey Epstein 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 [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved &n=sp; &n=sp; CONFIDENTIALITY STATEMENT: The information contained in this elect=onic communication, including any and all attachments and enclosures, may be privileged and is strictly confidential, intended s=lely for the use of the person(s) identified above to receive this communi=ation. If you are not the person(s) identified above to receive this commu=ication, you are hereby notified that you may not disclose print, copy, disseminate, or otherwise use the i=formation contained herein. If you are an employee or agent of the person(=) identified above to receive this communication and, as such, you have be=n authorized to deliver this communication to such person(s), you may disclose, print, copy, disseminate, or otherwis= use the information contained in this communication solely for the purpos= of such delivery. Unauthorized interception and/or use of this communicat=on are/is 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 com=unication, including any and all attachments and enclosures, from your com=uter or other electronic device on which you may have received this communication. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Reven=e Service, we inform you that any tax advice contained in this communication (including any and all attachments), unles= expressly stated otherwise, was not intended or written to be used and ca=not be used for the purpose of (i) avoiding tax-related penalties imposed =y the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transactio=(s) or tax-related matter(s) addressed herein. This communication may not =e forwarded (other than to the addressee(s) identified above) without our =xpress written consent. 2 EFTA_R1_00116347 EFTA01789645