From: "Jeffrey E." <[email protected]>

From: "Jeffrey E." <[email protected]> To: Richard Kahn Subject: Re: Date: Mon, 21 May 2018 20:04:51 +0000 im aware of the rule. as we discussed but this is hardly a difficult issue. and certainly not a prohibition. that is nonsense. also have you calcuated the amount . as i do not know the original amounts. ? On Mon, May 21, 2018 at 9:59 PM Richard Kahn < > wrote: Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 Begin forwarded message: From: Max Kohlenberg < Subject: RE: Date: May 21, 2018 at 3:45:25 PM EDT To: 'Richard Kahn' Rich - Sony for the delay on the income distribution information. I'll try to get that for you tomorrow. I'm afraid I disagree (as does Harry's attorney) as to the existence of legal issues relating to liquidation of the trusts. As you know, the trusts avoided federal and Massachusetts estate tax at Carol's death by virtue of qualifying for the marital deduction. Unless the termination is handled properly the deferred tax could be triggered on the entire remaining balance. It's not an insurmountable problem, but it needs to be done right and Noam's attorneys and Harry's attorney and I need to be on the same page about whatever settlement is worked out (and how it's documented) or we could all be in big trouble over taxes. I really do hope that Noam can be prevailed upon to let his attorneys speak with Harry's. I'm in the middle here and whether or not I'm sued by anyone there won't be a settlement until the real "parties in interest" start communicating. A. Max Kohlenberg Howland Evangelista Kohlenberg Burnett, LLP One Financial Plaza - Suite 1600 Providence, Rhode Island 02903 EFTA01052523 This email and any attachments thereto are intended only for use by the addressee(s) named herein and may contain legally privileged and/or confidential information. If you are not the intended recipient of this email, you are hereby notified that any dissemination, distribution or copying of this email, and any attachments thereto, is strictly prohibited. If you have received this email in error, please immediately notify me by return email and permanently delete the original and any copy of this message or attachment. Thank you. Original Message----- From: Richard Kahn [mailto Sent: Monday, May 21, 2018 3:29 PM To: Max Kohlenberg Subject: max, F] you were going to provide me proof of all the income going to noams account? thx harry has stated that there are legal issues preventing him from liquidation NONSENSE if I were you i would weigh in sooner rather than in another forum.. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 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 EFTA01052524 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 EFTA01052525