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McDermott Will&Emery MEMORANDUM Date: December 19, 2012 To: Leon Black From: Elyse G. Kirschner Re: 2012 Trusts for Your Children This memorandum explains the principal provisions of the four (4) trust agreements w
MEMORANDUM Date: December 19, 2012 To: Leon Black From: Elyse G. Kirschner Re: 2012 Trusts for
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
McDermott Will&Emery Now Yolk MEMORANDUM Date: August 14, 2012 To: Leon D. Black From: Elyse G. Kirschner Re: The Amendment and Restatement of the Black Family 1997 Trust Agreement Following is an explanation of the principal
MEMORANDUM Date: August 14, 2012 To: Leon D. Black From: Elyse G. Kirschner Re: The Amendment an
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
lk Date: November 29, 2012 To: Leon and Debra Black From: Elyse G. Kirschner Re: The DRB 2012 Fam
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 Leon Black and Internal Revenue Service Circular

Jeffrey Epstein
PERSONEileen Alexanderson
PERSONDebra
PERSON
the Internal Revenue Service
ORGANIZATIONElyse G. Kirschner
PERSONRichard Ressler
PERSON
Joshua
PERSONFamily Trust
ORGANIZATIONDM US
ORGANIZATIONMcDermott Will & Emery LLP
ORGANIZATIONthe Primary Beneficiary's
ORGANIZATIONliving,2
ORGANIZATION