EFTA01959270

To: Jeffrey Epsteirteevall Cc: Eileen Alexanderson From: Ada Clapp Sent Wed 8/21/2013 7:52:58 PM Subject: Wills for the Black Children Hi Jeffrey, Eileen mentioned that you would prefer that the children use separate counsel from Leon to prepare their Wills. Since Ben will now be working at S&C, he may not want his estate planning done by Jib Black. If that is the case, I would recommend you consider Jeffrey Schwartz at Davis Polk & Wardwell. I worked closely with Jeffrey when I was an associate at Davis Polk and we have been in a discussion group together for more than 10 years (he is a bit like E.F. Hutton-- when Jeffrey speaks, the whole group listens). He is one of the smartest T&E lawyers you will ever meet (and I don't throw that compliment around lightly--he may even be sharper than Carlyn...) and has a nice, low key personality. He is also relatively young and so will be a better age fit for the kids. Please let me know if you would like me to make an introduction. Best regards, Ada Clapp Black Family Partners O0 Apollo Management 9 W 57th Street Now York NY 10019 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. Jeffrey N. Schwartz PARTNER As a member of Davis Polk's Trusts and Estates Department, Mr. Schwartz counsels individuals, professional fiduciaries and financial institutions on matters relating to estate planning, charitable giving and the administration of trusts and estates. In addition to advising high-net worth individuals on tax matters, the operation of private foundations and estate planning in general, including in connection with the formation of private investment funds and the gifting of "carried EFTA_R1_004 32247 EFTA01959270 interests" in such funds, Mr. Schwartz also advises financial institutions such as JPMorgan Chase in connection with their personal trust services businesses. AT A GLANCE NEWS, RESOURCES & EVENTS Of Note CURRENT MEMBERSHIP Member, Trusts, Estates and Surrogate's Courts Committee, New York City Bar, 2011-present PAST MEMBERSHIP Co-Chair, Tax Section's Committee on Estates and Trusts, New York State Bar Association, 2002-2010 Member, Trusts, Estates and Surrogate's Courts Committee, New York City Bar, 2004-2007 Professional History Partner, 2000-present Associate, 1991-2000 SUBSCRIBE 7O THIS FEED CONTACT Nen York 4501 exineim Avemi: Van York. NY 10017 RELATED PRACTICES 'frosts and Estates BAR ADMISSIONS State of New York EDUCATION University of Michigan, I9SS with high distinction ID., Harvard Law School, 1991 magna cum !mac EFTA_R1_00432248 EFTA01959271