<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:
To:</td><td>Thursday, April 5, 2018 4:24 PM
Richard Kahn</td></tr><tr><td>Subject:</td><td>Re: Max</td></tr></table>

the first issue is the amount that the children will claim=belongs to them. . lets get that out the way. =AO I hae taken
you at your word as you said that was definitely not the ho=d up as they only wanted to make sure the assets were
there for noam= lifetime. . the annuity can be custom structured for a guara=teed 5 year 8 or 10 year . payout, for
noam and his esta=e . the trust could buy the policy, no violation o= mass law. I expect noam to receive 2 million
doll=rs of the 2,5 and the children can have the balance . we=will need to deal with the 500k note. . Beth will join t=e
litigation if need be , so no advice for the moment.

On Thu, Apr 5, 2018 at 4:2= PM, Richard Kahn < <> wrote:

Richard Kahn
HBRK Associates Inc.
575 Lexington
<https://maps.google.com/?q=575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=gma=il&source=g>
Avenue 4th Floor
<https://maps.google.co=/?q=575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=gmail&=mp;source=g>
New York, NY
<https://maps.google.com/=q=575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=gmail&am=;source=g>
10022
<https://maps.google.com/?q=3D575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=gmail&=ource=g>

tel

cell

Begin forwarded message:

From: Max Kohlenberg <MKohlenberg@hekblaw.c=m>

Subject:=RE:

Date: April 5, 2018 at 10:28:02 AM EDT

To: 'Richard Kahn' < <mailto:

Rich-

I will definitely be in touch with any questions (today if=l can). But a resolution today will not be possible. Harry is =onsidering the alternatives you've suggested, as am I. I will al=o want to review the alternatives with Noam's daughters. (As I h=ve noted, although they are not trustees they remain essential parties to =ny settlement.)

In addition to the substantive pros and cons=of each approach, I will also need to consider the tax implications of the=various alternatives that have been suggested (annuity, unitrust or divisi=n/distribution), since we don't want any resolution to constitute an i=permissible disposition of a marital trust, as that would trigger very sub=tantial Massachusetts and federal estate taxes, interest and penalties, ba=ed on the retroactive disallowance of the marital deduction taken at the t=me of Carol Chomsky's death. With respect to this aspect, if Bet= Tractenberg is already familiar with this case, perhaps we could have the=benefit of her insight on these issues? I would be grateful for that=

With respect to the annuity alternative, I'm not entirely sure=l understand the materials provided by Jarad Minsky. In particular it'= not clear to me whether the annuity illustration shows a five year payout= with no further payments even if Noam is still living in 2023, or whether=it illustrates a minimum five year payout (even if Noam dies during that t=me period). Would you have any objection to my speaking with Jarad directl= to clear up that question (and perhaps others)?

Thanks,

Max=br>

A. Max Kohlenberg
Howland Evangelista Kohlenberg Burnett, LL=
One Financial Plaza – Suite 1600
Providence, Rhode Island 0-903
Direct: 401.283.1239
www.hekblaw.com <http://www.hekblaw.com>

This email and any attachments=thereto are intended only for use by the addressee(s) named herein and may=contain legally privileged and/or confidential information. If you a=e not the intended recipient of this email, you are hereby notified that a=y dissemination, distribution or copying of this email, and any attachment= thereto, is strictly prohibited. If you have received this email in=error, please immediately notify me by return email and permanently delete=the original and any copy of this message or attachment. Thank you.<=r>

-----Original Message-----
From: Richard Kahn [REDACTED]
Sent: Thursday, April 05, 2018 9:26 AM
To: Max Kohl=nerberg
Subject:

I'm hoping for a resolution today . If y=u have any questions please lets set a time to speak. Thank you <=r>

<https://maps.google.com/?q=575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=3Dgmail&source=g>
New York, NY 10022

On Apr 4, 2018, at 9:09 AM, Max Kohlenberg <███████████████████████████████> wrote:

Thanks for this Rich. I will review it (a=d the prior email with attachments). I will get back to you ASAP wit= any questions.

A. Max Kohlenberg
Howland Evangelista Kohlen=erg Burnett, LLP One Financial Plaza - Suite 1600 Providence, Rhode Is=and 02903
www.hekblaw.com <http://www.hekblaw.co=>:

This email and any atta=hments thereto are intended only for use by the addressee(s) named herein =nd may contain legally privileged and/or confidential information. 1= you are not the intended recipient of this email, you are hereby notified-that any dissemination, distribution or copying of this email, and any att=chments thereto, is strictly prohibited. If you have received this e=ail in error, please immediately notify me by return email and permanently=delete the original and any copy of this message or attachment. Than= you.

-----Original Message-----
From: Richard Kahn = <mailto:  > ]
Sent: Tuesday, April 03, 2018 5:15 PM
To:=Max Kohlenberg
Subject:

max:

without noams approval: =A0which i would undertake to get - we can do a guaranteed 5 year payout fo= the 2 million leave the balance for harry and sisters. if noam =asses the balance of the 5 year goes to his estate... easy

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th Floor
<https://maps.google.com/?q=575+Lexington+Avenue+4th+Floor+New+York,+NY+10022&entry=3Dgmail&source=g>
New York, NY 10022
██████████████████████████

<Alockquote>

=br>

=AO please note

The information contained in this communicati=n is confidential, may be attorney-client privileged, may constitute=inside information, and is intended only for the use of the addressee. =t is the property of JEE Unauthorized use, disclosure or copying of =his communication or any part thereof is strictly prohibited and may=be unlawful. If you have received this communication in error, please n=tify us immediately by return e-mail or by e-mail to jeevacation@gmail.com <mailto:=eevacation@gmail.com> , and =estroy this communication and all copies thereof, including all attachm=nts. copyright -all rights reserved

--001a114bbafad7edf305691c5e3a-- conversation-id 10458 date-last-viewed 0 date-received 1522945454 flags 8590195713 gmail-label-ids 7 remote-id 810200

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