EFTA Document EFTA01301097

From: To: CC: Sent: Subject: Jeffrey Epstein < evacation mail.com> Jes Staley < :Erdoes. Mary r < Boris Nikolic > 7/28/2011 12:41:41 AM outline Private Foundation gates /jpm Fair Market Value Fair Market Value 50% for cash, 30% for appreciated assets Valuation for charitable deduction: closely held stock s corp or c corp. or real estate„ Cost Basis Fair Market Value 30% for cash, 20% for appreciated assets Valuation of publicly traded securities Income tax deduction -