EFTA01959128

To: [email protected]] From: Fenn, Patrick Sent Fri 8/23/2013 3:36:52 AM Subject ESBT Hi Jeffrey. A couple of my trust and estates partners are familiar with the ESBT. Let me know if you want me to set up a call and when. Tomorrow might be difficult for them but they will be available early next week. Best regards IRS Circular 230 Notice Requirement: This communication is not given in the form of a covered opinion, within the meaning of Circular 230 issued by the United States Secretary of the Treasury. Thus, we are required to inform you that you cannot rely upon any tax advice contained in this communication for the purpose of avoiding United States federal tax penalties. In addition, any tax advice contained in this communication may not be used to promote, market or recommend a transaction to another party. The information contained in this e-mail message is intended only for the personal and confidential use of the recipient(s) named above. If you have received this communication in error, please notify us immediately by e-mail, and delete the original message. EFTA_R1_00431901 EFTA01959128