To: Jeffrey Epsteitevacationagmail.com]

From: Erika Kellerhals

Sent Wed 10/27/2010 3:21:02 PM

Subject: If you are willing to withstand the dispute

You may just get an unlimited marital deduction and zero estate tax for non US situs assets on death of spouse.

I'm in office for 40 more minutes if you want to chat.

Erika A. Kellerhals, P.C.

41-42 Kongens Gade

P.O. Box 608

St. Thomas, VI 00804

(888) 316-9269 (fax)

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