From: Ada Clapp

From: Ada Clapp To: Thomas Turrin <=I > CC: Richard Joslin < , Eileen Alexanderson jeevacationggmail.com" <jeevacationggmail.com> Subject: Reporting Gifts to GRATs Date: Fri, 21 Feb 2014 18:19:27 +0000 Attachments: GRAT-Gilltax_SAMPLE.doc; SAMPLE Gifl tax return attaehment_for_gift_to_GRAT.pdf Hi Tom, I don't know what you have used in the past to report gifts Leon makes to his GRATs but I thought I would attach a couple of 709 attachments I have used in the past in case you find it helpful. Best regards, Ada Clapp Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 Direct Dial: Fax: Email: 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 purposes of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) proposing, 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. Thank you. EFTA00984213