He used $3.5 million of his GST exemption. He should just make a gift of $1.5 million to his 1997 GST exempt trust. Elyse G. Kirschner I Partner McDermott Will & Emery LLP I New York, NY 10173 > I www.mwe.com <http://www.mwe.com> From: Thomas Turrin Sent: Friday, November 16, 2012 5:34 PM To: Kirschner, Elyse Subject: RE: Leon Black - form 709 Elyse, The p/w is my office zip code. I will send Debra's on Monday. Best, Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 2 EFTA_R1_01725859 EFTA02563268