EFTA Document EFTA01918326

To: Cc: Jeffrey E.Oeevacation mail.com Eileen Alexanderso ; lawrence delson wrence delson Sent: Tue 6/17/2014 2:47:28 PM Subject: Recalculation of lump sum needed to fund Jon and Judy's annuities Hi Jeffrey, At our last meeting you asked that the principal needed to fund Jon and Judy's $500,000 lifetime annuity payments be recalculated based on a 4.4% after tax return (the current estate flow is based on a 2.2% rate). Please see below: Judy Principal needed at 2.2% Principal needed at 4.4% $8,020,093 $6,560,694 Jon Principal needed at 2.2% Principal needed at 4.4% $7,696,535 $6,349,365 Ada Clapp Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 EFTA_R1_00359136 EFTA01918326 Fax: Emai 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. EFTA_R1_00359137 EFTA01918327