From: Lesley Groff

From: Lesley Groff To: Peggy Siegal Subject: Fwd: Estate of Annette Siegal/11104255 Date: Wed, 17 Apr 2013 20:25:51 +0000 Attachments: 96099488_1.pdf Below from Jeffrey re this email: and that doesn't include the money that gary authorized the mother to take from the trust Begin forwarded message: From: "Michaels, Philip J." < Subject: FW: Estate of Annette Siegal/11104255 Date: A ril 17, 2013 4:03:14 PM EDT To: , Cc: "Lesley Groff ( )" < Peggy Attached is our analysis of the "statements" that the cpa's sent over. I have a number of questions. I have a call into Neil O'Reilly and I hope to hear from him before we speak on Friday. Thanks Phil Philip J. Michaels, Partner Ft 1.BRIGHT & Jan otski L.L.P. • T: • F: From: Klingel, John Sent: Wednesday, April 17, 2013 3:58 PM To: Michaels, Philip J. Subject: Estate of Annette Siegal/11104255 Revised as discussed New York 10103-3198 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 any party any transaction or tax-related matter's]. Fulbright 8 Jaworski L.L.P. will join forces with Norton Rose on June 1, 2013, offering significant depth of experience across Africa, Asia, Australia, Canada, Central Asia, Europe, Latin America, the Middle East, and the United States. This email message and any attachments are for the sole use of the intended recipient(s). Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, EFTA00391948 please contact the sender by reply email and destroy all copies of the original message and any attachments. To reply to our email administrator directly, send an email to EFTA00391949