To: Jeffrey Epsteir -
From: Rich Kahn
Sent Wed 4/14/2010 2:50:58 PM
Subject:  re: life insurance

Not sure if you have made a decision yet however I wanted to remind you of the deadline of 4-20- 2010

Premiums = 108,225

Gift Tax -45% = 48,701

Total Cost = 156,926

Life Insurance Proceeds: 75,000,000

Rich Kahn

HBRK Associates Inc.