<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:
To:</td><td>Monday, March 9, 2015 5:01 PM
Melanie Spinella</td></tr><tr><td>Subject:</td><td>Fwd: FW: Ben's 2012 Gift Tax Return</td></tr></table>

Tweedle dum and dee still in loop

--------=Forwarded message --------
From: Ada Clapp <A>
Date: Monday, March 9,=2015
Subject: FW: Ben's 2012 Gift Tax Return
To: "jeffrey E=" <jeevacation@gmail.com<=a>>
Cc: Brad Wechsler <  >

FYI

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</=pan>

From: Ada Clapp Sent: Monday, March 09, 2015 12:03 PM To: Thomas Turrin; Richard loslin Cc: Halperin, Alan 5; Brad Wechsler; Eileen Alexanderson Subject: RE: Ben's 2012 Gift Tax Return

Michael Shenker called=Alan today in connection with the IRS's audit of Ben's gif= tax return. Michael wanted Alan to confirm for him that he understo=d the facts surrounding the Note and the gift. After Alan did so, Michael indicated that he wanted to think about it further but was=inclined toward a "no change" determination.

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Alan will keep us post=d if he hears anything further. We would appreciate it if you would =o the same.

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Thanks!<=span>

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Ada Clapp=/u>

Chief Legal Officer=/u>

- Company: Elysium Management LLC=u>
- Address:
  - 445 Park Avenue=u>
  - Suite 1401</=>
  - New York, New York 100=2
- Two redacted fields: one large black box (left) and one smaller black box inline (right)
- Visible HTML/JS fragments: "avascript:_e(%7B%7D,'cvml...');= target=> =/u>" and "</span>"

This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you.

</=pan>

</=pan>

From: Thomas Turrin (ma=ltc ');> Sent: Wednesday, February 04, 2015 6:40 PM To: Ada Clapp Cc: Halperin, Alan S; Richard Joslin; Eileen Alexanderson; Brad Wech=ler Subject: Re: Ben's 2012 Gift Tax Return

I agree...I normally let them get =ack to me. If we had not responded, he most likely would have =ontacted me.

Sent from my Verizon Wireless 4= LTE DROID

Ada Clapp <AClapp@elysllc.com <javascript:_e("%7B%7D",'cvml','AC=app@elysllc.com');> > wrote:

No need (unless you th=nk it advantageous to do so). Just wondered. Thanks.

Ada Clapp

Chief Legal Officer

Elysium Management LLC=/span>

445 Park Avenue=u>

Suite 1401</=>>

## New York, New York 100=2

The image contains the Javascript code snippet: `javascript:_e(%7B%7D, 'cvml', [redacted]);= target=>`


This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you.

From: Thomas Turrin (ma=lto

Sent: Wednesday, February 04, 2015 6:20 PM To: Ada Clapp Cc: Halperin, Alan 5; Richard Joslin; Eileen Alexanderson; Brad Wech=ler Subject: RE: Ben's 2012 Gift Tax Return

');>]

Ada,<=u>

I have not heard from =he agent.

I will follow up tomor=ow.

Tom<=>>

## New York, New York 100=2 (cont.)

THOMAS TURRIN, CPA

Partner

Raich Ende Malter & Co. LLP

1375 Broadway

The image shows contact information for a business located in New York, New York. It includes the website www.rem-co.com, and an email address, which is blacked out. There is a large black rectangle in the upper left portion of the image.

From: Ada Clapp [mailto:AClapp@elysllc.com]
Sent: Wednesday, February 04, 2015 6:12 PM
To: Thomas Turrin
Cc: Halperin, Alan S; Richard Joslin; Eileen Alexanderson; Brad Wech=ler
Subject: RE: Ben's 2012 Gift Tax Return

Hi Tom,<=>

Hope you are well. =A0 Any response from the auditor?

## New York, New York 100=2 (cont.)

Ada Clapp

Chief Legal Officer

Elysium Management LLC=/span>

445 Park Avenue=u>

Suite 1401</=>>

New York, New York 100=2



<javascript:_e("%7B%7D",'cvml'),

');= target=>

This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you.

From: Thomas Turrin [ma=lto Sent: Thursday, January 08, 2015 12:49 PM To: Ada Clapp Cc: Halperin, Alan 5; Richard Joslin; Eileen Alexanderson Subject: RE: Ben's 2012 Gift Tax Return

>]

Ada,<=u>

Attached is copy of co=plete response — the original is being mailed today via<=u>

certified mail. =C2

The password to the pd= is my office zip code. ..below.

## New York, New York 100=2 (cont.)

Tom</=>:

## THOMAS TURRIN, CPA

Partner

Raich Ende Malter & Co. LLP

1375 Broadway

- Address: 1375 Broadway; New York, New York (zip shown as “=0018”, likely 10018)
- Logo/image: large black/redacted square
- Email: blacked-out (redacted)
- Website: www.rem-co.com (http://www.rem-co.com)
- Surrounding email header: From: Ada Clapp; Sent: Thu Jan 08, 2015 11:08 AM; To: Thomas Turrin; Cc: Alan S. Halperin; Richard Joslin; Eileen Alexanderson; Subject: RE: Ben's 2012 Gift Tax Return

From: Ada Clapp [mailtri l Sent: Thursday, January 08, 2015 11:08 AM To: Thomas Turrin Cc: Halperin, Alan S; Richard Joslin; Eileen Alexanderson Subject: RE: Ben's 2012 Gift Tax Return

Thank you!</=>

Ada Clapp

## THOMAS TURRIN, CPA (cont.)

Chief Legal Officer

Elysium Management LLC=/span>

445 Park Avenue=u>

Suite 1401</=>>

## New York, New York 100=2

Key entities: Javascript code snippet.
The code snippet has placeholders.

This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you.

From: Thomas Turrin (ma=lto Sent: Thursday, January 08, 2015 10:56 AM To: Ada Clapp Cc: Halperin, Alan 5; Richard Joslin; Eileen Alexanderson Subject: RE: Ben's 2012 Gift Tax Return

');>]

Ada,<=u>

I think the response i= fine as is. Will include cc to Ben on letter.

Rich is sending POA to=ay...just got his email.

I will forward complet= copy to you for your file.

Tom<=>>

THOMAS TURRIN, CPA

## New York, New York 100=2 (cont.)

Partner

Raich Ende Malter & Co. LLP

1375 Broadway

New York, New York =0018

- Location/text: "New York, New York =0018"
- Website: "www.rem-co.com" (link shown as http://www.rem-co.com)
- Visible HTML/JS fragment: "span> <javascript:_e(%7B%7D,'cvml'," + [REDACTED black rectangle] + "#39;);>"
- Visual elements: large black square (image placeholder/blocked) at left; smaller black bar redacting text at bottom-right.

Website: www.rem-co.com <http://www.rem-co.com>

From: Ada Clapp [mailto: ]
Sent: Thursday, January 08, 2015 10:48 AM
To: Thomas Turrin
Cc: Halperin, Alan S; Richard Joslin; Eileen Alexanderson
Subject: RE: Ben's 2012 Gift Tax Return

Hi Tom,<=>

Just checking in to se= if you would like any changes to the audit response letter (as a reminder= I am out next week). Also, would you kindly add Ben as a "c=" to the letter. I would be grateful if you would also send me a copy of the final letter, with attachments for our files.=C2

Do you now have the Fo=m 2848?

## New York, New York 100=2 (cont.)

Best regards,

Ada Clapp

Chief Legal Officer

Elysium Management LLC=/span>

445 Park Avenue=u>

Suite 1401<=>>

- Context: appears to be part of an email signature block.
- Street/city line (as visible): "New York, New York 100=2" (likely OCR/artifact around the zip code)
- Suite: "Suite 1401" (from surrounding text)
- Redacted graphic: large black rectangle (likely a logo or image)
- Visible code/link snippet: "avascript:_e(%7B%7D,'cvml', '████████');= target=>" (middle portion redacted in image)
- Confidentiality notice present: standard privileged/confidential disclosure instructing unintended recipients to delete and notify sender.

This communication =nd any attachment is for the intended recipient(s) only and may contain in=ormation that is privileged, confidential and/or proprietary. If you are not the intended recipient, you are hereby notified that further dissemina=ion of this communication and its attachments is prohibited. Please =elete all copies of this communication and its attachments and notify me i=mediately that you have received them in error. Thank you.

From: Ada Clapp
Sent: Tuesday, January 06, 2015 11:09 AM
To: CPA Thomas Turrin (tturrin@rem-co.com <javascript:_e(%78%7D,scvml'=,1tturrin@rem-co.com.);> )=br> Cc:
Halperin, Alan S
Subject: Ben's 2012 Gift Tax Return
Importance: High

Hi Tom,

Happy new year! We haven’t spoken in a=while and I hope that you have been well.

## New York, New York 100=2 (cont.)

I just left you a voicemail regarding the audit of B=n's 2012 Gift Tax Return. Attached is a proposed response to=Michael Shenker's most recent request for information. As yo= know, our reply is due by January 15th. Alan and I prepared the attached letter for your signature=(that is, if you approve of it, of course). As you can see, the prop=sed reply is as brief as possible while still being responsive to Mr. Shenker's requests. Given the comple= series of steps involved in the issuance of the $5.12 million note, Alan =nd I are pretty certain Shenker will have additional questions and ask for=additional documents. I just wanted to be sure that you were familiar with all the background.

I am available =his week (but out of the country all next week), should you wish to discus= or to have me make changes to the letter. In my absence, please spe=k with Alan.

Rich J. is getting Ben to sign the IRS power of atto=ney in favor of you and Alan. I assume you will need to send that with the attached letter, so I h=ve referenced it therein. Please follow up with Rich to obtain=he 2848.

Ada Clapp is the Chief Legal Officer at Elysium Management LLC. The company's address is 445 Park Avenue, Suite 1401, New York, New York 10022.

This communication and any attachment is for the =ntended recipient(s) only and may contain information that is privileged, =onfidential and/or proprietary. If you are not the intended reci=ient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. =AO Please delete all copies of this communication and its attachments and =otify me immediately that you have received them in error. Thank you=

## New York, New York 100=2 (cont.)

CONFIDENTIALITY STATEMENT: The information contained in this electronic communication, including any and all attachments and enclo=ures, may be privileged and is strictly confidential, intended solely for =he use of the person(s) identified above to receive this communication. If=you are not the person(s) identified above to receive this communication, you are hereby notified that you may =ot disclose print, copy, disseminate, or otherwise use the information con=ained herein. If you are an employee or agent of the person(s) identified =bove to receive this communication and, as such, you have been authorized to deliver this communication to su=h person(s), you may disclose, print, copy, disseminate, or otherwise use =he information contained in this communication solely for the purpose of s=ch delivery. Unauthorized interception and/or use of this communication are/is strictly prohibited and may be pun=shable by law. If you have received this communication in error, please re=ly and notify the sender (only) of that fact and delete the communication,=including any and all attachments and enclosures, from your computer or other electronic device on which you=may have received this communication.

=AO please note

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