k, NY 10176 Tel: Fax: MEMORANDUM TO: Ms. Peggy Siegal CC: Joshua Schmell, CPA FROM: Noam C. Smlovitz RE: Estate Planning DATE: May23,2016 BARRY KESSLER FRANKLIN H. JULIE CAROLINE BUCCI NOAM C. SROLOVITZ Writer's Email The purpose of this memorandum is to summarize and explain the drafts of your es