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x on distributions received from the trust to the extent of his or her share of the distributed income. As part of its effort to curb tax shelters, the Internal Revenue Service has issued regulations that impose sanctions on attorneys who provide informal written tax advice without prominently disclosing that the advice ca
like us to prepare a formal tax opinion on which you may rely for penalty relief, please let us know, and we can discuss the cost of preparing one. Internal Revenue Service Circular 230 Notice: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. tax advice contained in thi
al with future circumstances. Tax Consequences A. Gift Tax Any gift you make to the trust will be a taxable gift and will need to be reported to the Internal Revenue Service on a gift tax return. . B. Generation-Skipping Transfer Tax The generation-skipping transfer ("GST") tax generally is imposed, in addition to any
like us to prepare a formal tax opinion on which you may rely for penalty relief, please let us know, and we can discuss the cost of preparing one. Internal Revenue Service Circular 230 Notice: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. tax advice contained in thi
e tax purposes, the trust may use Debra's social security number as its taxpayer identification number. As part of its effort to curb tax shelters, the Internal Revenue Service has issued regulations that impose sanctions on attorneys who provide informal written tax advice without prominently disclosing that the advice ca
like us to prepare a formal tax opinion on which you may rely for penalty relief, please let us know, and we can discuss the cost of preparing one. Internal Revenue Service Circular 230 Notice: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. tax advice contained in thi
Entities connected to both the Internal Revenue Service and Internal Revenue Service Circular

Jeffrey Epstein
PERSONLeon Black
PERSONEileen Alexanderson
PERSONDebra
PERSONElyse G. Kirschner
PERSONthe Primary Beneficiary's
ORGANIZATIONMcDermott Will & Emery LLP
ORGANIZATION
Joshua
PERSONFamily Trust
ORGANIZATIONliving,2
ORGANIZATIONRichard Ressler
PERSONDM US
ORGANIZATION