From: Ada Clapp IM=>

From: Ada Clapp IM=> To: "jeevacation®gmail.com" <jeevacation®gmail.com> Subject: Planning Options to Enhance the Value of an Art Collection Date: Mon, 10 Mar 2014 13:14:31 +0000 Attachments: Planning_Options_to_Enhance_the_Value_of an_Art_Collection.rtf Morning Jeffrey, Attached article is pretty basic but thought you might like to see it. Ada Clapp Elysium Management Lit 445 Park Avenue Suite 1401 New York, New York 10022 Direct Dial: 646-589-0303 Fax: 646-589-0330 Email: [email protected] 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. EFTA01192009