Financial Truk( Compam, Inc. memorandum To: Janet, JP Morgan Paul Barret, JP Morgan Flom: Jeffrey Epstein November 9, 20)2 Re: Account 44: Financial Trust C Inc.

ons" shall have the nuramng set forth in Treasury 'Regulation Sccl ton I . 742 te) The amount of any liabinies of the Member that are assumed by Compam SECTION TV ALLOCATION AND DIN! RIM I I IONS A. Al'Aicalons. For purposes of maintaining each Mereber's Capital Account all of it* Crwripany4s ne