EFTA02720223

To: jeevacationegmail.comijeevacation©gmail.cont Jeffrey Epsteinbeevacation©gmail corn] From: Alan S Halperin Sent Thur 2/21/2013 1:32:41 PM Subject Re: Jeffrey, this assumes the swap is superior to the freeze LLC. As you know. I have a different view. Alan IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Alan S. I lalperin I Partner W•ss www.paulweiss.com From: "Jeffrey Epstein" [[email protected]] Sent: 02/21/2013 08:21 AM EST To: Alan Halperin lets take the nec steps to qualify under the ny rules. . add additinoal investments? other holders. ? have arms length transcations. I want to make sure that if in two years , we transfer , the structure meets all your requiements. if not now. 88888888888888888888888888888888888888888888888888888888888 The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved This message is intended only for the use of the Addressee and may contain information that is privileged and confidential. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication EFTA_R1_02203375 EFTA02720223 in error, please erase all copies of the message and its attachments and notify us immediately. EFTA_R1_02203376 EFTA02720224