From: Ada Clapp <1

From: Ada Clapp <1 To: Jeffrey Epstein <[email protected]> Subject: RE: Re-GRATing to APO1 GRAT No. 3 Date: Thu, 27 Feb 2014 21:13:46 +0000 Thanks. Is he re-GRAT-ing all the BFP interests from BOTH annuity payments? 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. From: Jeffrey Epstein [mailto:[email protected]] Sent: Thursday, February 27, 2014 3:25 PM To: Ada Clapp Subject: Re: Re-GRATing to APO1 GRAT No. 3 he s ready for the 3rd or 4th On Thu, Feb 27, 2014 at 4:23 PM, Ada Clapp > wrote: Hi Jeffrey, Have you discussed with Leon the re-GRATing of all the BFP interests he received January 24th and those he will receive on Monday? Or, shall I reach out to him? Alan needs to prepare the assignment form and the new GRAT—and the plan was for Leon to sign on Tuesday. As you know, there is no magic to re-GRATing on Tuesday other than to coordinate the annuity payments. Leon could instead take longer to decide and sign a new GRAT later in March if he likes. Please let us know. Thanks. Ada Clapp Elysium Management LLC 445 Park Avenue EFTA00984741 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. 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 EFTA00984742