From: "Jeffrey E." <[email protected]> To: Thomas Turrin Subject: Re: FBARS - DRAFTS - Question as to "consolidated" FBAR Date: Tue, 09 Jun 2015 14:53:54 +0000 Inline-Images: image003.png; image002jpg; image001.png great) do the trustees or the kids need to file. ? what about the fatca filing? same question. what about eileen if she had signing authority? what about a BE-I0 filing On Tue, Jun 9, 2015 at 10:42 AM, Thomas Turrin Jeffrey, wrote: We maintain our position with respect to Leon's individual FBAR. An individual is not permitted to file a consolidated FBAR. The consolidated filing option is only available to entities (corporations, LLC's). I consulted with my partner, Lisa Goldman, one of our international tax partners who works heavily in this area. In addition, Lisa consulted with Melissa Gillespie, an attorney/CPA who wrote the book on FBAR compliance — FBAR Compliance Guide. I'm available to discuss anytime. Best, Tom About the Author EFTA00854940

Melissa S. Gillespie, CPA, JD, MST, worked with Arthur Andersen, the Goldman Sachs Family Office, and Skadden, Arps, Slate, Meagher and Flom practicing in the field of international taxation including estate and global wealth planning for high net worth non-residents with investments in the U.S., non-U.S. individuals working in the U.S., and U.S. citizens working abroad. Her current practice also focuses on U.S. estate planning. She is Vice Chair of the New York State Society of CPA's International Tax Committee, a member of the AICPA, the American Bar Association, and the New York State Bar Association, New York City Bar and Suffolk County Bar Associations. Admitted to practice in New York and the Law Society of England and Wales. THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 Website: www.rem-co.com From: jeffrey E. [mailto:jeevacationegmail.com] Sent: Monday, June 08, 2015 6:20 PM To: Thomas Turrin Subject: Re: FBARS - DRAFTS - ATTACHED EFTA00854941

i belive a consolidated FBAR is the way to go. please get advice On Mon, Jun 8, 2015 at 12:16 PM, Thomas Turrin < wrote: Jeffrey, I will send you the password in the next email. The drafts of the FBARS are attached. I'm available if you have any questions. Best, Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 NN ebsite: n‘Lrein-co.com EFTA00854942

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