<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Sunday, March 15, 2015 2:53 PM</td></tr><tr><td>To: </td><td>g</td></tr><tr><td>Subject:</td><td>Re: Answer to the question you posed yesterday...</td></tr></table>

they would have to have real funds. a note from a f=mnily member is difficult

<u>On Sun, Mar 15, 2015 at 10:49 AM,</u>

> wrote:

Couldn't they "purchase" the=stock to avoid the gift tax?

From: jeffrey E. [mailto:jeevacation@gmail.col Sent: Sunday, March 15, 2015 10:48 AM To: g =b>Subject: Re: Answer to the question you posed yesterday...=/u>

the consideration would have to be to gift tax. you co=ld not gift your son the value of over 5million . without paying 60 percen= of the transfer value at the moment of transfer.. your wife =ould get it, but you would never be able to get it back if she decided to =eave you

<=>:

On Sun, Mar 15, 2015 at 10:09 AM ██████████████████████████ > wrote:
Jeffrey,

Attached are my thoughts from the question you pose= to me yesterday.
=/u>
Obviously this will not work for all your cl=ents, but maybe a few could benefit from the idea.
I would love your feedback.

Good talking with =ou yesterday.
=/p>

See you soon.

Gerry

<=u>

=C2�>>

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</=iv>

=A0 please note

The information contained in this communicati=n is confidential, may be attorney-client privileged, may constitute=inside information, and is intended only for the use of the addressee. =t is the property of JEE

Unauthorized use, disclosure or copying of =his communication or any part thereof is strictly prohibited and may=be unlawful. If you have received this communication in error, please n=tify us immediately by return e-mail or by e-mail to jeevacation@gmail.com <mailto:=eevacation@gmail.com> , and =estroy this communication and all copies thereof, including all attachm=nts. copyright -all rights reserved