EFTA01896107

To: Cc: [email protected]] From: Ada Clapp Sent: Tue 4/2/2013 6:13:14 PM Subject: Considerations for New Will/Revocable Trust Considerations for new Will-Trust.docx Jeffrey Hi Melanie, Would you kindly forward this email and the attached memorandum to Leon. Thank you! Hello Leon, Attached is a memorandum I prepared for Jeffrey outlining some of the decisions you may need to make in connection with your new estate plan. We thought it would be helpful to you in advance of tomorrow's meeting. Looking forward to seeing you tomorrow. So happy to be here! Best regards, Ada Clapp Black Family Partners IRS Circular 230 Disclosure: Pursuant to IRS regulations, I inform you that any tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used by any person or entity for the purpose of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) promoting, marketing or recommending to another party any transaction or matter discussed herein. I advise you to consult with an independent tax advisor on your particular tax circumstances. This communication, and any attachment, is for the intended recipient(s) only and may contain information that is privileged, confidential and/or proprietary If you are not the intended recipient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. Please delete all copies of this communication and its attachments and notify me immediately that you have received them in error. EFTA_R1_00320616 EFTA01896107