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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
f this. • The Overview assumes Leon selects $200 million of art from his estate and $100 million from the Heritage Trust to be held in each child's Legacy Trust. Leon's selection of what passes to the Legacy Trusts will dramatically influence the estate tax calculation. The greater the amount of includible a
ution. 4. Legal Bills for Children's Will Preparation. Should Paul Weiss send each of the children a bill for legal services to prepare the Will, Revocable Trust, power of attorney, health care prosy and living will? On Leon's last bill, Paul Weiss removed the time charges for Ben's Will. However, there are
son Re: Questions for your Meeting with Leon on 4.7.14 1. Heritage Trust. See attached Memorandum outlining possible changes to the Heritage and Legacy Trust Agreement. What are Leon's thoughts on these issues and what is the status of the list of art for each child's Legacy Trust? I have not yet given
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
f this. • The Overview assumes Leon selects $200 million of art from his estate and $100 million from the Heritage Trust to be held in each child's Legacy Trust. Leon's selection of what passes to the Legacy Trusts will dramatically influence the estate tax calculation. The greater the amount of includible
Entities connected to both Revocable Trust and Legacy Trust

Jeffrey Epstein
PERSONLeon Black
PERSONDebra
PERSONAda Clapp
PERSONEileen Alexanderson
PERSONthe Marital Trust
ORGANIZATION
Barry Diller
PERSONthe Heritage Trust
ORGANIZATION
Michael Cohen
PERSONBlack Family Partners
ORGANIZATIONDebra's Marital Trust
ORGANIZATION
Heritage
ORGANIZATIONJohn Hannan
PERSON
Alan Dershowitz
PERSONOverview
ORGANIZATIONUS Trust
ORGANIZATIONBarry Cohen
PERSONthe Estate Overview
ORGANIZATIONthe Legacy Trusts
ORGANIZATIONEstate Planning Overview
ORGANIZATION