From: Thomas Turrin

From: Thomas Turrin To: jeffrey E. <[email protected]>, Richard Joslin Subject: RE: Date: Wed, 10 Jun 2015 14:32:55 +0000 Inline-Images: rem-newlogo_sm534c.png; primeglobal_color blktext_tagline455a.jpg; 2014_ipa100_web6980.png No FBAR needed for BJAV — the bank account for BJAV is with US bank (Bank of America). For FATCA (included in Leon's personal return) — BJAV is fully disclosed. From: Jeffrey E. [[email protected]] Sent: Wednesday, June 10, 2015 10:12 AM To: Thomas Turrin; Richard Joslin Subject: anyfoerign interest with respect to the boat 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 jeevacation®gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved RAICH ENDE MALTER co. LLP CERTIFIED &WU ACCOUNTANTS & ADVISORS :W INSIDEFiklucblicritin OO 8100 •FIRMS PrimeGlobal An Association of Independent Accounting Firms CONFIDENTIALITY STATEMENT: The information contained in this electronic communicabon. including any and all attachments and enclosures. may be privileged and is strictly confidential, intended solely for the use of the person(s) identified above to receive this communication. If you are not the person(s) identified above to receive this communication. you are hereby notified that you may not disclose print, copy, disseminate. or otherwise use the information EFTA01131116 contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and. as such. you have been authorized to deliver this communication to such person(s). you may disclose. print. copy. disseminate. or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception an use of this communication arefis strictly prohibited and may be punishable by law. II you have received this communication in error. please reply and notify the sender (only) of that fact and delete the communication. including any and all attachments and enclosures. from your computer or other electronic device on which you may have received this communication. EFTA01131117