EFTA00854940.pdf

From: "Jeffrey E." <jeevacation@grnail.corn> To: Thomas Turrin Subject: Re: FBARS - DRAFTS - Question as to "consolidated" FBAR Date: Tue, 09 Jun 2015 14:53:54 +0000 Inline-Images: image003.png; image002jpg; image001.png great) do the trustees or the kids need to file. ? what about the fatca filing? same question. what about eileen if she had signing authority? what about a BE-I0 filing On Tue, Jun 9, 2015 at 10:42 AM, Thomas Turrin wrote: Jeffrey, We maintain our position with respect to Leon's individual FBAR. An individual is not permitted to file a consolidated FBAR. The consolidated filing option is only available to entities (corporations, LLC's). I consulted with my partner, Lisa Goldman, one of our international tax partners who works heavily in this area. In addition, Lisa consulted with Melissa Gillespie, an attorney/CPA who wrote the book on FBAR compliance — FBAR Compliance Guide. I'm available to discuss anytime. Best, Tom About the Author EFTA00854940 Melissa S. Gillespie, CPA, JD, MST, worked with Arthur Andersen, the Goldman Sachs Family Office, and Skadden, Arps, Slate, Meagher and Flom practicing in the field of international taxation including estate and global wealth planning for high net worth non-residents with investments in the U.S., non-U.S. individuals working in the U.S., and U.S. citizens working abroad. Her current practice also focuses on U.S. estate planning. She is Vice Chair of the New York State Society of CPA's International Tax Committee, a member of the AICPA, the American Bar Association, and the New York State Bar Association, New York City Bar and Suffolk County Bar Associations. Admitted to practice in New York and the Law Society of England and Wales. THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 Website: www.rem-co.com From: jeffrey E. [mailto:jeevacationegmail.com] Sent: Monday, June 08, 2015 6:20 PM To: Thomas Turrin Subject: Re: FBARS - DRAFTS - ATTACHED EFTA00854941 i belive a consolidated FBAR is the way to go. please get advice On Mon, Jun 8, 2015 at 12:16 PM, Thomas Turrin < wrote: Jeffrey, I will send you the password in the next email. The drafts of the FBARS are attached. I'm available if you have any questions. Best, Tom THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 NN ebsite: n‘Lrein-co.com EFTA00854942  CONFIDENTIALITY STATEMENT: The information contained in this electronic communication, including any and all attachments and enclosures. may be privileged and is strictly confidential, intended solely for the use of the person(s) identified above to receive this communication. If you are not the person(s) identified above to receive this communication, you are hereby notified that you may not disclose print. copy, disseminate. or otherwise use the information contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and, as such. you have been authorized to deliver this communication to such person(s), you may disclose. print, copy, disseminate, or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception andror use of this communication areils strictly prohibited and may be punishable by law. If you have received this communication in error, please reply and notify the sender (only) of that fact and delete the communication, including any and all attachments and enclosures, from your computer or other electronic device on which you may have received this communication. please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jea®gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited EFTA00854943 and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00854944