From: Noam Chomsky < Sent: Tuesday, July 10, 2018 8:01 PM To: jeffrey E.; Valeria Chomsky Subject: Fwd: Further re Marital Trusts - OK if I send this to Max, in response to his last letter This helps, but there i= still a good deal that is unclear. I will explain below, in boldfac=. ----= ----- Forwarded message From: =ax Kohlenberg < <mailtc > Date: Tue, Jul 10, 2018 at 8:40 AM Subject: Further re=Marital Trusts - To: Noam Chomsky < g=; Cc: Richard Kahn < <mailto >> Noam —<=u> Thank you for your additi=nal comments. Though I don't share your perspective as to se=eral important aspects of what has transpired since you and Carol did your original estate planning (with all that has followed since) I appreci=te how outrageous it has felt to you and I continue to deeply regret that. I very much agree that ad=itional litigation (I say "additional" because the proceed=ngs brought by Harry's attorney are already underway) would be the=last thing anyone would want, but as you reference it again, and as you refer t= the conduct of "the Trustees" (which of course includes m= as well as Harry) I have to proceed cautiously. Therefore, although=l continue to believe I have undertaken my trusteeship entirely in accordance with the terms of the trusts and applicable law (an= with nothing but goodwill towards you), I have to be mindful of what I pu= into our email exchanges. If there is litigation then it will be in=those proceedings that I should account in detail for my understanding of how your estate planning and the adminis=ration of Carol's estate and her trusts should have been, as was, =onducted. Accordingly, let me just make a few general statements for=now: =/u>1. Without going into a=ditional detail about how your estate plan and Carol's estate plan=were set up, let me clarify that when I refer to Carol's trust being "funded" with the Lexington home and the Cape house,=what I mean is that both properties were conveyed by you and Carol (as joi=t owners) to Carol alone, in July of 2008. EFTA_R1_01791720 EFTA02602934

When you say they were con=eyed to Carol alone, what exactly does this mean? Conveyed to what? We have been discussing the Marital Trust. Were they conveyed =o this? To a different Trust? Later you refer to a "non-e=empt Trust". Is that a different one? If so, I should kno= more about it: its balance, and in fact all the other questions I raised =bout the Marital Trust we have been discussing, repeated below in red. Is the Trust we have been discussing an "Exempt Marital Trust"= as distinct from the non-Exempt Trust you refer to below. What is t=e distinction? Are there other Trusts that I participate in in some =ay? One of the questions I=raised in my letter had to do with decisions made in 2008. As I expl=ined, Carol was of course unable to participate in any decision. She=was wasting away, under 24 hour care at home. I was unable to partic=pate in any decision, or to give anything like informed consent, because I=was spending most of my time caring for Carol as she was dying. So I=do not understand how any decisions were made in 2008, and by whom. Copies of the deeds are on record. I ca='t attest to the signatures on them, but they can be viewed on the websites of the Middlesex County (South) Reg=stry of Deeds and the Barnstable County Registry of Deeds. The conve=ances were done so that at Carol's death the properties would (in =ccordance with the terms of her will) pass into her trust, which is what occurred. =/u>2. When the Lexington h=use was sold the proceeds were held by the Exempt Marital Trust (as it own=d the property). As you know, the trust also lent you about $500K to facilitate the purchase of the Cambridge property.</=> To make sure I unders=and, of the proceeds from the sale of the Lexington, roughly half went to = loan to me and the other half went to the Marital Trust -- though I am no= sure now which Marital Trust. Is that correct? 3. The Cape property was distributed to you=from the Non-Exempt Trust in 2010, after which you deeded it into the Gull=Haven Lane LLC and gifted the LLC membership units (shares) to your children. A mentioned=above, I'm confused about this Trust, its status and the other questio=s raised above =/u>4. With respect to the =istributions made from the trusts, I would again refer you to the reports =hat I sent to Deborah and Richard. That said, those reports only show the total amounts distributed to you or on your behalf f=om the trusts. From your gift tax returns and from Bainco's =ecords it would be possible to detail how much you gave to each of your ch=ldren and grandchildren (and how much you paid in tuitions) since 2009. What=l requested in my letter in this regard was different. Instead of re=eating, I'll simply lift them from the letter, and I still would like =larification about these: I would like to know more about this. Richard Kahn d=d forward reports to me, but all that I see is from the last few years, af=er I requested information. I don't have any records for the yea=s since 2009, when I appointed Harry trustee, neither about the income tha= was supposed to be paid to me or about distributions from the Trust or an= accounting of those years. So could you send them to both of us, along wi=h documentation about any distributions that were made. In particula=, I would like to know the reason why there is virtually no income from th= trust -- whether it was paid to me from 2009 or not. And about the =nstructions for any distributions that may have been made from the Trust. =/b> 2 EFTA_R1_01791721 EFTA02602935

=/u>5. Lastly, in consideri=g (a) your estate planning before Carol's death, (b) the pattern o= withdrawals from the IRA and from the trusts, and (c) the gifting undertaken by you to family members, there is a clear demarcation =etween the period before your relationship with Valeria commenced (during =hich time your planning focused on providing for yourself, your children a=d grandchildren) and the years since your marriage. That demarcation is fully understandable,=of course. I only ask that you bear it in mind as you consider why y=ur advisors guided you as they did in the period before planning for Valer=a's future needs became a concern. Respectfully yours, Max<=p> A. Max Kohlenberg<=> Howland Evangelista Kohle=berg Burnett, LLP One Financial Plaza =80 Suite 1600 Providence, Rhode Island =2903 Direct: Main: Fax: <=> <mailto www.hekblaw.com <http://www.hek=law.com/> This email and any attach=ents thereto are intended only for use by the addressee(s) named herein an= may contain legally privileged and/or confidential information. If you are not the intended recipient of this email, you are hereby notifi=d that any dissemination, distribution or copying of this email, and any a=tachments thereto, is strictly prohibited. If you have received this=email in error, please immediately notify me by return email and permanently delete the original and any copy of thi= message or attachment. Thank you. 3 EFTA_R1_01791722 EFTA02602936