From: jeffrey E. <[email protected]> Sent: Monday, September 18, 2017 12:53 PM To: Barry J. Cohen Subject: Re: Art valuation date for the entire year last year - the entire yea= ! there were a total of 400 pieces. for approx 500 million. . they only meet twiice a year. . On Mon, Sep 18, 2017 at 8=50 AM, Barry J. Cohen < <mailto wrote: Did I understand you to say that art is not eligible=for the alternative valuation date (6 months after death) and must be valu=d on the date of death? I thought that we had the option to value it=at (a) date of death, (b) 6 months after or (c) at the sale price if sold within 6 months after death. Barry J. Cohen 1 Elysium Management,=LLC I 445 =ark Avenue Suite 1401 <https://maps.google.com/?q=445+Park+Ave=ue+Suite+1401%0D+New+York,+NY*10022&entry=gmail&source=g> New =ork, NY 10022 <https://maps.google.com/?q=445+Pa rk+Ave=ue+Suite+1401%0D+ New+York,+NY+10022&entry=gmail&source=g> 1=/u> Tel. (646) 589-0322 <tel:(646)%20589-0322> I Cell (917) 941-0270 <tel:(9=7)%20941-0270> =u> <mailtc please note The information contained i= this communication is confidential, may be attorney-client privileged =may constitute inside information, and is intended only for the use =f the addressee. It is the property of JEE Unauthorized use, disclos=re or copying of this communication or any part thereof is strictly pro=ibited and may be unlawful. If you have received this communication =n error, please notify us immediately by return e-mail or by e-mail to =a href="mailto:[email protected]" target="_blank">jeevacation@gmai=.com, and destroy this communication and all copies thereof, inc=uding all attachments. copyright -all rights reserved EFTA_R1_01816314 EFTA02616100

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