Chair, Trusts & Estates Group 255 State Street, 7th Floor I Boston, M= 02109 Direct: <tel: > I Cell: Assistant - Jayne Mahoney: Office: <tel: > I Fax: = e-mail: From: Valeria Chomsky [mailto Sent: Tuesday, February 14, 2017 1:10 PM To: Deborah Pechet Quinan; Gene Tandy Cc: Noam Chomsky; Valeria Chomsky Subject: Clarifications Deborah, > www.riw.com I <tel: >1 I would like to have things even clearer and l=think the nomenclature we use is extremely important to establish the trut= of the facts and not give false ideas and illusions to anyone, including =urselves (Noam and me) in our communication. So I would like if you could review the files and let us know about these =ssues. First, I think we need to refer to the IRA acc=unts by their identification numbers, not as the "large" or &quo=;smaller", even because the one that is larger it had been used for o=her family members (distributions, taxes, Wellfleet, medical expenses, etc) and might become the "smaller,", even because it =eep being used for our living costs and other expenses (mortgage, lawyers,=accountant, etc). DPQ: Thi= is a good idea. By "identification numbers" do you =ean the account numbers at Bainco (which will change when you change managers) or =ome other numbers? Noam's estate (even when he is not</=> making use of it, has no access to it, or has transferred it to his c=ildren), as far as I know, involves the following: 1) IRA Accounts (Bainco has listed at least three different Ac=ount numbers when sending the "IRA/ESA Distribution Request" For=s, so I am not sure how many there are for sure, but the Account numbers t=at have appeared in Bainco's forms are the following ABA500094, ABA950422, ABA950307. These Accounts were recently renamed as &=uot;A2A" replacing the "ABA", but maintaining their followi=g respective numbers. 2 EFTA_R1_01697539 EFTA02544721

2) Noam Chomsky Revocable Trust=/u> 3) Carol Chomsky Non-Exempt Trust 4) Carol Chomsky Exempt Trust=/u> 5) Gull Haven Lane <=p> 6) Lexington house 7) Noam's Intellectual Property<=u> 8) Cambridge Apartment (subject to a mo=tgage and a loan to Carol Trust) Items (2), (3), (4), (5) and (6) already have =oam's children as the beneficiaries. From these assets Noam has designated one of t=e IRAs to me. So, it is NOT correct to say that "Valeria receives the totality of Noam's estate&quo=; -- as you wrote. DPQ: We are speaking from two different per=pectives, I as a lawyer for whom the term "estate" technic=lly means everything passing from Noam at his death. This would be Noam's IRAs, the Cambridge home (in his name currently), his intel=ectual property, and his tangible personal property. I don't=think he has rights to change the disposition of Carol's trusts or=Gull Haven Lane at his death. I will check. You are receiving the totality of the assets that Noam can pass to another at his death, exc=pt for what is in his revocable trust (until the trust is revised after we=meet in March) and possibly the smaller of the two IRAs (I do not have the=beneficiary designation yet). You receive these under the terms of his new Will. Does this help? l=am happy to use the terminology you are most comfortable with, and I am gl=d that you raised this issue. Thank you. When Bainco s=nds us the forms for the IRA distribution, they do not always include the =RA account from which the withdrawal is being made. Noam used to sig= the forms without having the information filled in. But considering the amount that was available in the larger IRA in 2015 an= the one that is there now, it seems that most, if not ALL the major distributions are being made from therIRA account that Noam has designated me as the beneficiary. Our livi=g expenses, taxes, Wellfleet rent, distribution to 10 family members seeme= to have been withdrawn from this one IRA though this is now not being done. So if something is left from this IRA, I will =e entitled to receive whatever is left there. DPQ: Yes. This is my understanding a= well. I believe you can also be named the beneficiary of the smaller IRA if Noam would like that. I will check on this and on the=current designation when I receive the documents from Bainco. We wil= 3 EFTA_R1_01697540 EFTA02544722