EFTA Document EFTA01957789

To: Ada ClappMIM From: Jeffrey Epstein Sent Fri 9/20/2013 10:11:50 PM Subject: Re: Draft Advisory Opinion please use the forms i sent you for the opnion On Fri, Sep 20, 2013 at 5:53 PM, Ada Clapp <Mina wrote: Hi Jeffrey, See attached revisions to the draft Petition suggested by Alan. Alan has the same view I shared with you earlier (better not to mention grantor trust status and flag Rothstein) but noted that if you wish to highlight grantor trust status, the attached language is more appropriate. "Irrevocable defective grantor trust" is merely a term of art used by planners and is not in the tax code. Have a nice weekend. Ada Clapp Black Family Partners ore Apollo Management 9 W 57th Street Now York NY 10019 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 purpose of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) promoting, 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 immediatety that you have received them in error. 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 Jeffrey Epstein EFTA_R1_00429548 EFTA01957789 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 jeevacationegmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA_R1_00429547 EFTA01957790