EFTA01189503.pdf

From: Thomas Turrin To: Jeffrey Epstein <jeevacation@gmail.com> Subject: RE: Date: Mon, 11 Nov 2013 12:35:40 +0000 lane-Images: rem-newlogo_sm29.png; primeglobal_color_blktext_tagline4823jpg; 2013_ipatop100(2)18bejpg estate planning fees are deductible as "miscellaneous itemized deductions" ..subject to the 2% adjusted gross income limitation...also, the deductible portion of such expenses (exceeding 2% of AGI) are an AMT adjustment. if client is in an AMT position, such expenses (like state income taxes) will not yield any tax benefit. THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP 1375 Broadway New York, New York 10018 xt 404) Direct line) Fax) Cell) Email: Website: From: Jeffrey Epstein [mailto:jeevacation@gmail.com] Sent: Sunday, November 10, 2013 5:55 PM To: Thomas Turrin Subject: esate palnning fees are deductible. income producing property 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 Jeffrey Epstein 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 jeevacation®gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA01189503 RAICH ENDE MALTER CO. LLP PrimeGlobal An Association of Independent Accounting Firms GUMMI" PUSU ACCOUNTANTS 6 ADVISORS Pttlic Accounting 2TOP El 0 0 •FIRMS 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 an use of this communication arefis 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. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Revenue Service. we inform you that any tax advice contained in this communication (including any and all attachments). unless expressly stated otherwise. was not intended or written to be used and cannot be used for the purpose of (i) avoiding tax-related penalties imposed by the Internal Revenue Code or (ii) promoting. marketing. or recommending to another party any transaction(s) or tax-related matter(s) addressed herein. This communication may not be forwarded (other than to the addressee(s) identified above) without our express written consent. EFTA01189504