I appreciate your earliest convenient =esponse and am available to speak by phone if that would be easier. Many thanks, Deborah Deborah Pechet Quinan, Esq. =L.M. Shareholder Chair, Trusts & Estates =roup 255 =tate Street, 7th Floor I Boston,= MA 02109 www.riw.com I BIO From: Richard Kahn (mailt Sent: Thursday, December 07, 2017 12:16 PM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments deborah, i have =sked for 2017 estimates you asked for 2016 please do =o immediatly thank =ou Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 I EFTA_R1_01706732 EFTA02550903

On Dec 7, =017, at 11:54 AM, Deborah Pechet Quinan < <mailto > wrote: Richard, Please review the emails from Nick and =e over the last couple of days re 2017 estimates. Please respond to the email I sent you =esterday at 1:56 p.m. Perhaps we should speak in order clear =his up. I can proceed to email Max when I have the guidance I need from you and then confirmation from Noam. Please let me know a convenient time to =peak this afternoon after 2:00 p.m. and I will proceed to email Max from that call. Deborah Deborah Pechet =uinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup <image001.gif> I www.riw.com I BIO From: Richard Kahn imailto Sent: Thursday, December 07, 2017 10:38 AM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments 4 EFTA_R1_01706733 EFTA02550904

what is the =stimate for 2017? you should remand both years as i said =esterday, 150k will be used as a credit if too much... every day =oes by and so far no results at all... Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 wrote: On Dec 6, =017, at 2:03 PM, Deborah Pechet Quinan < <mailto Thank you Matthew. Best, Deborah Deborah Pechet =uinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 =tate Street, 7th Floor I Boston; MA 02109 www.riw.com I BIO > > 5 EFTA_R1_01706734 EFTA02550905