www.riw.com I BIO From: Noam Chomsky (mailto Sent: Thursday, December 07, 2017 2:44 PM =To: Deborah Pechet Quinan Cc: Valeria Chomsky Subject: Re: FW: 2016 tax payments ); Richard Kahn Richard's advice seems to me =ound. Please proceed as he suggests. Noam On Thu, Dec 7, 2017 at 12:22 PM, =eborah Pechet Quinan < <mailto > wrote: Dear Noam, Richard has requested that I request =rom Max $150,000 for 2017 estimated federal tax payments. He has not provided me with a Massachusetts figure that he wants me to =equest. Nick Nichols has advised that if the estimates for 2017 =re paid from your IRA, four figure tax penalties may be avoided. =f course a distribution from the IRA will incur a tax itself; therefore Nick also advises that he should calculate the =alance between the IRA and non-IRA assets (i.e. the marital trust) to =ay the estimates. Please see Nick's email of 12/5/17 at 1:11 =.m. Please confirm that you want me to =ollow Richard's instruction that a $150,000 distribution should be taken from the marital trusts to pay your 2017 estimates, and that =ou do not want to follow Nick's advice that the estimate be =aken from your IRA and the marital trust in some proportion that Nick =eeds to calculate to avoid penalties and minimize income taxes. If =ou do want to follow Nick's advice I will follow-up with =im. Richard has requested that Max =istribute an amount to you from the trusts of the amounts paid for your 2016 income taxes from your IRA and for the penalties your =ncurred for tax year 2016. According to the information I have =eceived from Matthew Mazotas this amount is $109,271. Please confirm that you want me to request this =istribution from the trust from Max. Please note that you and Valeria are my =lients, and I cannot take direction from Richard with respect to your personal income tax matters without confirming the action with =ou first. I am working as fast as I can within the parameters of =y duty to you which is paramount in all matters. 2 EFTA_R1_01706731 EFTA02550902