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the prior Overview was inaccurate because their program was not updated and calculated the tax using the 35% rate in effect for 2012. The attached Overview reflects the 45% tax rate currently in effect. Items to highlight (noted with the last version): • The Overview illustrates the 1997 Trust and the
will remain frozen at the discounted value. • The Overview assumes that Debra has transferred title to all residences to Leon. Leon's new Will and Revocable Trust are drafted as if Leon owns all residences individually. In fact, all but two parcels are owned jointly by Debra and Leon. Unless she transfer her t
the prior Overview was inaccurate because their program was not updated and calculated the tax using the 35% rate in effect for 2012. The attached Overview reflects the 45% tax rate currently in effect. Items to highlight (noted with the last version): • The Overview illustrates the 1997 Trust and the
e will remain frozen at the discounted value. • The Overview assumes that Debra has transferred title to a0 residences to Leon. Leon's new Will and Revocable Trust are drafted as if Leon owns all residences individually. In fact, all but two parcels are owned jointly by Debra and Leon. Unless she transfer her
es AGM shares, the discounts will =disappear". Assuming no principal repayments, the note value =ill remain frozen at the discounted value. • The Overview assumes that Debra =as transferred title to all residences to Leon. =nbsp; Leon's new Will and Revocable Trust are drafted as if Leon =wns all resid
ain frozen at the discounted value. • The Overview assumes that Debra =as transferred title to all residences to Leon. =nbsp; Leon's new Will and Revocable Trust are drafted as if Leon =wns all residences individually. In fact, all but two parcels are =wned jointly by Debra and Leon. Unless she transfer =er t
Entities connected to both Overview and Revocable Trust

Jeffrey Epstein
PERSONDebra
PERSONAda Clapp
PERSONLeon Black
PERSONEileen Alexanderson
PERSONUS Trust
ORGANIZATIONthe Estate Overview
ORGANIZATIONDebra's Marital Trust
ORGANIZATIONthe Heritage Trust
ORGANIZATIONthe Marital Trust
ORGANIZATIONLegacy Trust
ORGANIZATIONBlack Family Partners
ORGANIZATION
Alan Dershowitz
PERSONthe Legacy Trusts
ORGANIZATIONEstate Planning Overview
ORGANIZATION