EFTA01921889

To: jeffrey Elieeyacation mail.com Cc: Eileen A From: Ada Clapp Sent Thur 5/29/2014 3:26:47 PM Subject: APO1 GRAT No. 4 GRAT Annuity Payment Chart 5.29.14.docx Calculation of GRAT annuity Payments 5.29.14.docx ; Richard Joslin lawre (lawrence delson Idelsonadelsonintl.co To coordinate annuity payments, the APOI GRAT No. 4 should be signed on June 4th (see attached Chart). Also attached is a schedule showing tentative annuity payment amounts and which annuity payments were or will be re-GRATed. Once we know what the cash distribution from BFP to the GRATs will be (tomorrow), we will get a better feel for what percentage of BFP will be gifted to the APOI GRAT No. 4. Ada Clapp Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 Direct Dial Fax Email: 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 purposes of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) proposing, 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 arc 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 EFTA_R1_00365684 EFTA01921889 and notify me immediately that you have received them in error. Thank you. EFTA_R1_00365685 EFTA01921890