From: Thomas Turin <i> To: jeffrey E. <jeevacation@gmail.com> Subject: gift tax Date: Thu, 13 Apr 2017 12:35:30 +0000 Attachments: GIFT _TAX RETURN -_2016.pdf Jeffrey, The password is in next email. | have the gift tax return ready to go. I had sent the draft on March 8". Attached is the final version with trusts attached. If you have any questions, let me know. Thanks, Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 (ext 404) HE (Direct line) a (2x) a (el!) — Website: http://www.rem-co.com/ From: Thomas Turrin Sent: Wednesday, March 08, 2017 1:55 PM To: ‘jeffrey E." Subject: Draft - gift tax Jeffrey, Draft of gift tax return attached. Password in next email. | reconciled the trust bank account for 2016. What is reported on the gift tax return is the gift to the trust. Per the family office, there were no new GRATS in 2016. EFTA00696483

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Let me know if you have any questions. Tom EFTA00696484