<table><tr><th>From:</th><th>Mark L. Epstein</th></tr><tr><td>Sent:</td><td>Monday, September 29, 2014 12:00 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>RE: hey</td></tr></table>

Even though =andam is part of Dara, Anthony knows that he has no ownership interest =n it.

We just =aven't gotten to dividing it off on paper. Didn't =ant to raise any flags since we did the exchange of properties years =go. It is time to rectify that now. That's =ne of the reasons I need a good creative person to figure out the best =ay. We can split the 301 condos, and still manage it all the same =ay, and I'd transfer them to the kids when they turn 18 =ome how. Or 'sell' them to them for what I paid, =f that could fly. Would be worth the transfer fees =tc.

I am planning to tear down spring st in =bout 4-5 years and put up a condo tower. (they recently changed the =oning to allow for that) Hence the ridiculous offers coming =n. Prior it was only good for a hotel development. =C2 We can just split the condos then, or sell them off and split the =ash. (I'll keep the top floors for me, move in, and then =o the same thing to Vandam). I'm waiting for the leases =o expire, plus every other site in the area that can be converted to =esidential or add residential on top (if air rights exist) is taking =lace. Every time another property is developed the value of =pring st. only goes up. It is a great location. (assuming there =s no major crash, and even if there is a crash I can still do better =eveloping it myself as opposed to selling it to a =eveloper). If I sell it to a developer now for $100mm they =ill build the condos and make $100mm profit at the end of the =ay. If I do it myself I figure I will make at least $60mm =rofit (on top of the $100mm for the land) The big =evelopers are better at it and can make more money than I could but who =ares. I'm looking for something to =o. I'm not going to eat any =ifferently. I'll just be donating less =hen I drop dead.

From: jeffrey =. (mailto:jeevacation@gmail.com]
Sent: Monday, September 29, =014 7:15 AM
To: Mark Epstein
Subject: Re: =ey

██████████████████████████████████████ . re anthony you could merely =igquidate the
partnershipl giving him 66 and keeping spring =an dam/ etc/ but he and you might want to involve =ids in the transfer
if they are the receipients =ventually

On Mon, =ep 29, 2014 at 7:11 AM, Mark L. Epstein <████████████████████> =rote:

So far I put =ogether a will I have small trust accounts for the kids. An aunt =nd uncle on Joyce's side is are the trustees. I have =ther people from my side to execute the will.

Anthony and = have started to talk about planning for the future. =aven't done anything yet. Have to talk to someone who really know the best way to handle it, of course with an eye to =aximized results, if you know what I mean. =ecently turned down $100mm on the spring st building. It =as become real money. Who would have =uessed.

From: Jeffrey =. (mailto:jeevacation@gmail.com <mailto:jeevacation@gmail.com> ) Sent: Monday, =eptember 29, 2014 6:22 AM

To: Mark Epstein

Subject: =e: hey

<o:p></o:p>

im in =arib. who are the childrens guardians? did you =eave them money in trust. trustees? joyce? if you left them =roperty, estate tax and admin? who decides? =aybe consider dividing assets now with anthony to protect probate.? =0:p>

<=o:p>

On Mon, Sep =9, 2014 at 3:16 AM, Mark L. Epstein =rote:

Last week I was trying to =o through a lot of crap in my safes. There were some old bonds =hat P&S had. I went to cash them in because bonds =nly pay interest for 30 years and these bonds were from the =0's. I had the death certificates, power of =ttorney from Paula (which turns out is moot after one dies) will, and a =igned and notarized delegation from you. Some bank moron in the =egal department could get his head around this, so the branch manager =ust bypassed him by getting a green light for you. =/span>

Trying to get rid of a lot =f stuff so that Jason and Serena don't have to go through this =ame ordeal in years to come.

Linda Eisenstein is coming =o NY this week. Do you have any interest in seeing =er?

=

&nb=p;

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please =ote

The information contained =n this communication is confidential, may be attorney-client =rivileged, may constitute inside information, and is intended only =or the use of the addressee. It is the property =f JEE Unauthorized use, disclosure or copying of =his communication or any part thereof is strictly prohibited and =ay be unlawful. If you have received this communication in error, =lease notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com, and destroy this =ommunication and all copies thereof, including all attachments. =opyright -all rights =eserved