<table><tr><th>From:</th><th>Barry J. Cohen</th></tr><tr><td>Sent:</td><td>Monday, October 2, 2017 8:23 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>RE: Plane management</td></tr></table>

Ah yes.

From: jeffrey E. [mailto:jeevacation@gmail.com] Sent: Monday, October 02, 2017 4:23 PM To: Barry J. Cohen O , Subject: Re: Plane management

new depreciation rules proposed under trump

On Mon, Oct 2, 2017 at 4:13 PM, Barry J. Cohen <████████████████████████████████████> wrote:

GV is in inspection and going well. Not sure what renovations you mean?

On depreciation, we think we cannot use accelerated due to foreign travel preponderance, and obviously can't use bonus because not new. We think we are stuck with straight-line depreciation which will be passive.

Are you saying that Jet vs. EJM could hinge on the type of plane usage? Not sure I follow that.

From: jeffrey E. [mailto:jeevacation@gmail.com <mailto:jeevacation@gmail.com> ] Sent: Monday, October 02, 2017 3:42 PM To: Barry J. Cohen ; Melanie Spinella Subject: Re: Plane management

dont you want to see what the depreciation rules are. ? it depends on what you intend to do with it/ ? where do you stand with the renovations and the sale of the S

Thinking of switching from Jet Aviation to EJM. EJM is more expensive. Do you have a point of view?

Sent from my iPhone

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The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com <mailto:jeevacation@gmail.com> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved