From: Martin W Siow To: "Jeffrey Epstein ([email protected])" <[email protected]> Cc: Paul V Morris , Jeffrey M Matusow , Thomas McGraw , "Janine A. Racanelli" Subject: Preferred Partnership Estate Freeze Date: Tue, 13 Jul 2010 14:17:52 +0000 Attachments: Preferred_Partnership_Freeze_Jul_10-pdlzip; Freeze_Entity_Valuation_Considerations_May_2009_.pdf; Features of Delaware_Statutory_Trusts_(Final).pdf; Sample_DST_Agreement-pdlzip; Income Thax_Aspects_v2-DOC.zip; Transfer_Tax_Aspects_v2-DOC.zip; FAQ_v2-DOC.zip; Voting_Requirement_final-DOC.zip Jeffrey - Following your conversation with Tom yesterday, please find attached material on Preferred Partnership Estate Freeze. 1.) Presentation on Preferred Partnership Freeze 2.) Valuation whitepaper 3.) Features of Delaware Statutory Trust 4.) Sample trust agreement 5.) Income Tax Aspects 6.) Transfer Tax Aspects 7.) FAQ 8.) Voting requirements Regards, Martin Martin Siow J.P. Morgan Analyst 270 Park Ave.. 26th Floor I New York. NY 10017 EFTA00742407

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