EFTA02612031

From: Richard Kahn Sent: Wednesday, December 20, 2017 6:26 PM To: jeffrey E. Subject: Fwd: Estimated Tax Payment Voucher Needed Importance: High Richard Kahn HBRK Associates Inc. 575 =exington Avenue 4th Floor New York, NY 10022 cell Begin forwarded message: From: =/b>Matthew Mazotas Subject: =/b>RE: Estimated Tax =ayment Voucher Needed Date: =/b>December 20, 2017 at 1:04:18 PM =ST To: =/b>Deborah Pechet Quinan "Richard Kahn <mailto Cc: "Noam Chomsky "Valeria Chomsky Hello all, Has there =een a decision made about the state estimated tax payment? <mailto 'Nick Nichols" Since the =ew tax bill has just passed, the federal deduction for state income tax =nd real estate tax payments will be limited to $10,000. An estimated =tate tax payment should be made in 2017 to capture this valuable =ederal deduction while it is still available. This payment needs to be =ade before December 31st! Based on =ough projections, a $30,000 estimated payment to Massachusetts would =ave about $10,000 in 2017 federal tax. EFTA_R1_01807871 EFTA02612031 <mailto <mailto Subject: RE: Estimated Tax Payment =oucher Needed Please let me know immediately and I =an prepare a voucher to be paid. Regards, Matt =azotas ALL CPAs Tax — =ccountin — Advisor Tel From: Matthew Mazotas Sent: Monday, December 18, 2017 =1:40 AM To: 'Deborah Pechet Quinan' =ltA <mailto >; =ichard Kahn =aleria Chomsky ShareFile Attachments Expires June 16, 2018 2017 Q4 Fed Est- Chomsky.pdf 209.1 KB Download Attachments <https://all-cpas.sharefile.com/d-sa2d1510178d4db79> Matthew =azotas uses ShareFile to share documents securely. Learn More. =/table> ;=Nick Nichols Hi All, Max, attached please find the requested 2017 Q4 Federal =stimated Tax Voucher for the Chomksy's. Please be =ware that in raising cash to make this payment from the trust, it may =reate income that might be taxed to Noam due to the trust =istribution. A state estimated tax payment should be made in 2017 to take =dvantage of the deduction for state tax payments. This deduction will =e severely limited if the new tax bill is enacted. Please advise on an =mount that the Chomsky's would like to pay in order to take =dvantage of this deduction. We had recommended $30,000 when we prepared =heir 2016 return, based on safe harbor amounts. Regards, Matthew Mazotas Supervisor ALL =PAs Tax =E2 Accounting — Advisory 1330=Boylston Street Suite 510 Chestnut Hill, MA 02467 Tel.: 2 EFTA_R1_01807872 EFTA02612032 Fax: Email: Web: www.all-cpas.com Member of MSI Global Alliance: www.msiglobal.org Click =ere to upload =iles securely. From: Deborah Pechet Quinan (mailto Sent: Friday, December 15, 2017 =1:06 AM To: Nick Nichols ; =atthew Mazotas <mailto Cc: Noam =homsky =aleria Chomsky =Richard Kahn Subject: Estimated Tax Payment =oucher Needed Importance: High Dear Nick and Matt, Richard Kahn has advised, and Noam has =greed, that a $150,000 federal estimated tax payment needs to be made =sap. Max Kohlenberg has agreed to make this tax payment from the =arital trust(s). Therefore, please prepare an estimated tax =oucher reflecting this and please send it directly to Max at your =arliest convenience, copying myself, Noam, Valeria and Richard on your =ransmission. Max's email address is contact information is as =ollows: Please let me know if you have any =uestions. Thank you, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street, 7th Floor I Boston, MA 02109 Direct: Cell: Assistant = Jayne Mahoney: Office: Fax: e-mail: I www.riw.com I BIO NOTICE: This email with its attachments, if any, is intended =olely for permitted use by authorized recipients. If you are not an =uthorized recipient of this email, your retention, transmission, =isclosure, or use of this email is prohibited. If you received this =mail in error, please notify the sender and delete this email and its =ttachments from your devices and =ystems. 3 EFTA_R1_01807873 EFTA02612033 4 EFTA_R1_01807874 EFTA02612034