From: Noam Chomsky Sent: Sunday, October 15, 2017 2:57 PM To: Jeffrey E. Subject: Fwd: 2016 NOAM AND VALERIA CHOMSKY BUSINESS EXPENSES Could you let us know whether this makes any sense?. Especially about no withdrawals until '23. Impossible to l=ve under that condition. Noam <=div> Forwarded message -br>From: Nick Nichols >=br>Date: Sat, Oct 14, 2017 at 2:28 PM Subject: RE: 2016 NOAM AND VALERI= CHOMSKY BUSINESS EXPENSES To: Valeria Chomsk Mazotas Valeria, <maiitc = "Noam Chomsk Matthew Thank you; yes this is very helpful.4> But it is not as advantageous as I had hoped to find. See my summary schedule below. It would be very difficult to assert that you =eft MA permanently in January with this fact pattern.=/p> If Arizona remains your permanent residence in=2018, at best we can do a part year MA residency until 10/22, and then AZ =or the remainder of the year. If AZ is not going to =e permanent, we will likely leave you as a full year MA resident for 2017.=u> Therefore it would still be more advantageous =ot to take any more IRA withdrawals until after 10/23! And it still remains that the best solution to covering your 2017 ta= obligations on the withdrawals you've already made is to make an =dditional distribution that is completely applied as Federal and MA tax wi=hholdings. And then all future distributions should have an appropriate amount =f tax withholding. EFTA_R1_01387774 EFTA02377341

Matt will be updating your 2016 tax return for=the additional information that you provided last night, and we will get b=ck to you on Monday with an update and a plan for getting your returns filed =n the nick of time! Let me know if you have any questions.<=> Nick Chomsky 2017 Residency Days MA AZ Other 1/1/17 - 1/24 24 1/25-3/18 53 3/19-10/22 161 70 365 123 Subject: 2016 NOAM AND VALERIA CHOMSKY BUSINESS EXPENSES</=> Please find attached the following files:<=u> 2 EFTA_R1_01387775 EFTA02377342