Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York =0018 • an> <javascript:_e(%7B%7D,'cvml' Website: www.rem-co.com <http://www.rem-co.com> From: Ada Clapp [mailtnill.la Sent: Thursday, January 08, 2015 10:48 AM To: Thomas Turrin Cc: Halperin, Alan 5; Richard Joslin; Eileen Alexanderson Subject: RE: Ben's 2012 Gift Tax Return Hi Tom,<=> #39;);> Just checking in to se= if you would like any changes to the audit response letter (as a reminder= I am out next week). Also, would you kindly add Ben as a "c=" to the letter. I would be grateful if you would also send me a copy of the final letter, with attachments for our files. Do you now have the Fo=m 2848? 8 EFTA_R1_01639199 EFTA02508236

Best regards, Ada Clapp Chief Legal Officer Elysium Management LLC=/span> 445 Park Avenue=u> Suite 14014=> New York, New York 100=2 ascript:_e(%7B%7D,'cvmr, );= target=> This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you. From: Ada Clapp Sent: Tuesday, January 06, 2015 11:09 AM To: CPA Thomas Turrin ([email protected] <javascript:_e(%78%7D,scvml'=,[email protected].);> )=br> Cc: Halperin, Alan S Subject: Ben's 2012 Gift Tax Return Importance: High Hi Tom, Happy new year! We haven't spoken in a=while and I hope that you have been well. 9 EFTA_R1_01639200 EFTA02508237

I just left you a voicemail regarding the audit of B=n's 2012 Gift Tax Return. Attached is a proposed response to=Michael Shenker's most recent request for information. As yo= know, our reply is due by January 15th. Alan and I prepared the attached letter for your signature=(that is, if you approve of it, of course). As you can see, the prop=sed reply is as brief as possible while still being responsive to Mr. Shenker's requests. Given the comple= series of steps involved in the issuance of the $5.12 million note, Alan =nd I are pretty certain Shenker will have additional questions and ask for=additional documents. I just wanted to be sure that you were familiar with all the background. I am available =his week (but out of the country all next week), should you wish to discus= or to have me make changes to the letter. In my absence, please spe=k with Alan. Rich J. is getting Ben to sign the IRS power of atto=ney in favor of you and Alan. I assume you will need to send that with the attached letter, so I h=ve referenced it therein. Please follow up with Rich to obtain=he 2848. Thanks! Ada Clapp Chief Legal Officer Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 "avascript:_e(%7B%7D,Icv=r, 1)7 This communication and any attachment is for the =ntended recipient(s) only and may contain information that is privileged, =onfidential and/or proprietary. If you are not the intended reci=ient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. Please delete all copies of this communication and its attachments and =otify me immediately that you have received them in error. Thank you= 10 EFTA_R1_01639201 EFTA02508238

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