From: "Morris, Paul V" 4

From: "Morris, Paul V" 4 > To: "Jeffrey E." <[email protected]> Subject: FW: Webinar Replay: A Look at Opportunity Zones Webinar Date: Mon, 26 Nov 2018 14:04:17 +0000 Inline-Images: image001.jpg; image002.gif; image003.gif; image004.png; image005.png Pretty good presentation, client replay info down below From: GWIM Chief Investment Office Sent: Wednesday, November 21, 2018 11:10 AM Subject: Webinar Replay: A Look at Opportunity Zones Webinar LetiPBIG logo We're better when we're connected REPLAY: Webinar from November 15: "A Look at Qualified Opportunity Zones" To: Private Banking and Investment Group employees In our webinar on November 15 our speakers discussed a new tax provision in the Tax Cuts and Jobs Act and how it may open the door around possibilities regarding capital gains. A replay of the webinar is now available. To invite clients, please use the invitation email on eCommunications Center in the "Client Call" category. This discussion featured: • Niladri Mukherjee, Head of CIO Portfolio Strategy for the Chief Investment Office within Global Wealth and Investment Management, Private Banking and Investment Group PO: Webinar Registration Access the webinar online The replay will be available until December 13. Dial-in information Employees Clients EFTA01015559 • Mitch Drossman, Head of National Wealth Planning Strategies, Chief Investment Office with Global Wealth and Investment Management supporting U.S. Trust • Jackie VanderBrug, Managing Director and Head of Sustainable & Impact Investment Strategy for the Chief Investment Office within Global Wealth and Investment Management • Ariel M. Beliak, Senior Vice President of Community Development Banking for Bank of America Merrill Lynch To learn more about qualified opportunity zones, please read this article, Deferring Capital Gains: Qualified Opportunity Zones. 1 This new provision is contained at new Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code. Neither Merrill Lynch, U.S. Trust, Bank of America Merrill Lynch nor any of their affiliates or advisors provide legal, tax or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions. Qualified Opportunity investing, is a relatively new and evolving investment opportunity in an Opportunity Zone program, which is highly speculative and involves a high degree of risk, as well as limited liquidity. An investor could lose all or a substantial amount of their investment. 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