From: Joshua Schmell <

From: Joshua Schmell < › To: Jeffrey E. <jeevacation(kgmail.com>, Peggy Siegal ‹ > Subject: RE: Date: Mon, 23 May 2016 16:42:50 +0000 Peggy — as discussed, please note that both Frank and I will be trustees of the trust. L. Joshua Schmell, ALTMAN, GREENFIELD & SELVAGGI Certified Public Accountants This message (including any attachments) is confidential and privileged information. If you have received it by mistake please notify the sender by return e-mail and delete this message from your system. Any unauthorized use or dissemination of this message in whole or in part is strictly prohibited. Although this e-mail and any attachments are believed to be free of any virus or other defect that might affect any computer system into which it is received or opened, it is the responsibility of the recipient to ensure that it is virus free and no responsibility is accepted by Altman Greenfield & Selvaggi LIP, for any loss or damage arising in any way from its use. We need to inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written by us, and cannot be used by you, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another person any transaction or matter addressed herein. From: Joshua Schmell Sent: Monday, May 23, 2016 9:53 AM To: 'jeffrey E.' <[email protected]>; Peggy Siegal ‹ > Subject: RE: Peggy — please see the attached. L. Joshua Schmell, C.P.A. ALTMAN, GREENFIELD & SELVAGGI Certified Public Accountants This message (including any attachments) is confidential and privileged information. If you have received it by mistake please notify the sender by return e-mail and delete this message from your system. Any unauthorized use or dissemination of this message in whole or in part is strictly prohibited. Although this e-mail and any attachments are believed to be free of any virus or other defect that might affect any computer system into which it is received or opened, it is the responsibility of the recipient to ensure that it is virus free and no responsibility is accepted by Altman Greenfield & Selvaggi LIP, for any loss or damage arising in any way from its use. We need to inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written by us, and cannot be used by you, for the purpose of (i) avoiding penalties under the Internal Revenue EFTA00685368 Code or (ii) promoting, marketing or recommending to another person any transaction or matter addressed herein. From: jeffrey E. [email protected]) Sent: Friday, May 20, 2016 7:47 AM To: Joshua Schmell < M>; Peggy Siegal Subject: josh, I think there should be a summary letter of what you are doing in plain english for peggy to see and approve please note 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 JEE 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 EFTA00685369