From: Max Kohlenberg Sent: Thursday, December 21, 2017 =:48 AM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment =oucher Needed Deborah — Did you have the opportunity to speak with Noam and =aleria about the matter of financial disclosures (after our =onversation on Monday)? If you did, and if you were able to bring =hem around to the idea of making some level of disclosure along the =ines we discussed, then that would make it much easier for me to get =omfortable with taking care of the payment of MA estimated taxes. Thanks, Max A. Max =ohlenberg Howland =vangelista Kohlenberg Burnett, LLP One Financial Plaza — Suite 1600 Providence, Rhode Island =2903 This =mail and any attachments thereto are intended only for use by the =ddressee(s) named herein and may contain legally privileged and/or =onfidential information. If you are not the intended recipient of =his email, you are hereby notified that any dissemination, distribution =r copying of this email, and any attachments thereto, is strictly =rohibited. If you have received this email in error, please =mmediately notify me by return email and permanently delete the =riginal and any copy of this message or attachment. Thank =ou. From: Deborah Pechet Quinan Sent: Wednesday, December 20, =017 5:22 PM To: Max Kohlenberg Subject: RE: Estimated Tax Payment =oucher Needed Hi Max, 2 EFTA_R1_01795225 EFTA02605004

I'm sorry my recollection differs from yours =e the Mass estimate. I have a clear recollection of discussing it =ith you and coming away from that discussion under the distinct =mpression that if they decided to pay a Massachusetts estimate you were =menable to adding it to the current federal payment. I =ommunicated this to Noam as well. This approach made sense in our =iscussion as it is consistent to pay a Mass and fed estimate at the =ame time. I cannot speak for the lack of payments earlier this =ear but if you could see your way clear to accommodating this much =maller tax payment distribution as well under the same theory as the =ne applied to the federal estimate I would be very appreciative. Best, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street, 7th Floor I Boston, MA 02109 From: Max Kohlenberg Sent: Wednesday, December 20, =017 5:15 PM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment =oucher Needed Deborah — I am addressing this email to you alone, for =irculation as you see fit. In your prior requests and in our =onversation on Monday no mention was made of paying estimated =assachusetts taxes — only federal tax payments were =iscussed. When I received the federal tax voucher from Matt I =oted that in the comments section of the voucher he recommended to Noam =nd Valeria that they make a MA payment, but I confirmed with Matt this =orning that his message was addressed to them, not to me. I have =t no time agreed to make an estimated payment to MA and doing so would =ot be consistent with what I believe we agreed upon in our call on =onday (i.e. no further distributions of principal without some =easonable disclosure). It is dismaying to learn that no federal or MA estimated =axes were paid by Noam and Valeria in 2017, as well as to hear from =att that Noam and Valeria have not been responsive to Matt or Nick when =hey've attempted to address tax planning with Noam and Valeria =ver the course of the year. I have confirmed with Bainco that the federal voucher =nd payment were mailed to the IRS today. Max A. Max =ohlenberg Howland =vangelista Kohlenberg Burnett, LLP One Financial Plaza — Suite 1600 Providence, Rhode Island =2903 3 EFTA_R1_01795226 EFTA02605005

This =mail and any attachments thereto are intended only for use by the =ddressee(s) named herein and may contain legally privileged and/or =onfidential information. If you are not the intended recipient of =his email, you are hereby notified that any dissemination, distribution =r copying of this email, and any attachments thereto, is strictly =rohibited. If you have received this email in error, please =mmediately notify me by return email and permanently delete the =riginal and any copy of this message or attachment. Thank =ou. From: Deborah Pechet Quinan Sent: Wednesday, December 20, =017 4:41 PM To: Max Kohlenberg Cc: Noam Chomsky =atthew Mazotas; Subject: FW: Estimated Tax Payment =oucher Needed Importance: High Dear =ax, I attach = Massachusetts fourth quarter estimated tax voucher in the amount of =30,000 forwarded from Matthew Mazotas at Nick Nichols' =ffice. As we discussed on Monday, please make the payment =irectly to the MOOR, when you make the federal estimate. As you =now the Massachusetts estimate also needs to be paid before =2/31. If you could please confirm when both estimated tax =ayments have been made and provide copies to Matthew, that would be =ery helpful. Thanks, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street. 7th Floor I Boston. MA 02109 From: Matthew Mazotas Sent: Wednesday, December 20, =017 1:35 PM To: Noam Chomsky Cc: Deborah Pechet Quinan; =ichard Kahn Valeria Chomsky =ick Nichols Subject: RE: Estimated Tax Payment =oucher Needed 4 EFTA_R1_01795227 EFTA02605006

Importance: High ShareFile Attachments Expires June 18, 2018 Chomsky- 2017 Q4 MA Estimated Tax =oucher.pdf 177.6 KB Download Attachments Matthew =azotas uses ShareFile to share documents securely. Learn More. =/table> Hi Noam, Attached please find the prepared Massachusetts' =ourth quarter estimated tax voucher. It should be paid before December =1st according to the included =nstructions. Please send confirmation of payment and/or a copy of the =heck once the payment has been made. Regards, Matt Mazotas ALL CPAs Tax — =ccounting — Advisory From: Noam Chomsky Sent: Wednesday, December 20, =017 1:25 PM To: Matthew Mazotas Cc: Deborah Pechet Quina >; Richard Kahn >; =aleria Chomsky =Nick Nichols Subject: Re: Estimated Tax Payment =oucher Needed Yes, please proceed as you =ndicate. Noam On Wed, Dec 20, 2017 at 11:04 AM, =atthew Mazotas wrote: Hello =11, Has there =een a decision made about the state estimated tax payment? Since the =ew tax bill has just passed, the federal deduction for state income tax =nd real estate tax payments will be limited to $10,000. An estimated =tate tax payment should be made in 2017 to capture this valuable =ederal deduction while it is still available. This payment needs to be =ade before December 31st! Based on =ough projections, a $30,000 estimated payment to Massachusetts would =ave about $10,000 in 2017 federal tax. 5 EFTA_R1_01795228 EFTA02605007