<table><tr><th>From:</th><th>Richard Joslin</th><th></th></tr><tr><td>Sent:</td><td>Saturday, October 4, 2014 1:05 PM</td><td></td></tr><tr><td>To:</td><td>Alan S Halperin; jeffrey E.; Heather Gray</td><td></td></tr><tr><td>Subject:</td><td>NYTimes: A Potential Game Changer for Estate Taxes on</td><td>Art</td></tr></table>