<table><tr><th>From:</th><th>Richard Kahn</th></tr><tr><td>Sent:
To:</td><td>Tuesday, December 5, 2017 8:32 PM
Jeffrey E.</td></tr><tr><td>Subject:</td><td>Fwd: Income tax payments due</td></tr></table>

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
tel 2████████████████
fax █████████████████
cell ████████████████

This is a forwarded email.
*   **From:** Deborah Pechet Quinan
*   **Subject:** RE: Income tax payments due
*   **Date:** December 5, 2017, 3:34:48 PM EST
*   **To:** Richard Kahn
*   **Cc:** Noam Chomsky, Valeria Chomsky

Richard,

Thank you for your emails below.

When the =rust made the tax payments for 2015 I sent Max the estimated tax =ouchers and he remitted them with payment directly from the trust to =he taxing authorities. Since Nick does not have all of the =nformation he needs to calculate the 2017 tax and prepare the vouchers, =ow should this be handled? Please let me know what to ask Nick =or in this regard.

Can you =lease clarify what you mean below by "the =eimbursement".

In addition, please confirm that by "extra tax =or last year" you mean that I should be asking for a =istribution to Noam of 100% of his and Valeria's 2016 tax =iability that was paid from Noam's IRA.

I =ppreciate the clarifications.

Thanks,

Deborah

Deborah Pechet Quinan, Esq. LL.M.
Shareholder
Chair, Trusts & Estates =roup
255 State Street, 7th Floor | Boston, MA 02109
Direct:  | Cell: 
Assistant - =ayne Mahoney: 
Office:  | Fax: 
e-mail:

| www.riw.com <http://www.riw.com/> | BIO

From: Richard Kahn [mailto Sent: Tuesday, December 05, 2017 =:58 PM To: Deborah Pechet Quinan Subject: Re: Income tax payments =ue

Tell max that he can pay to treasuries with Noam's =ritten approval

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
tel: 
fax: 
cel:

On Dec 5, 2017, at 1:49 =M, Richard Kahn <mailto:  > wrote:

Deborah ask for 150k for this year and =he reimbursement plus extra tax for last year that nick should

give =ou

Richard Kahn
HBRK =ssociates Inc.
575 Lexington Avenue 4th =loor

New York, NY 10022
tel ███████████
fax ███████████
cell ███████████

wrote:

On Dec 5, =017, at 1:27 PM, Deborah Pechet Quinan c <mailtcr

Dear Richard,

Further to my previous =esponse to Nick's email, please let me know your thoughts =egarding the discussed email to Max with the demand for tax payments, =s it appears that we do not have an accurate figure yet. =nbsp;

In =ddition, Nick's suggestion that he calculate a split for the =ayments between the IRA (to avoid penalties) and other resources (i.e. =he marital trusts) seems reasonable to me but incurs taxable income for =he IRA distribution, instead of paying the liability 100% from the =arital trusts. I think we can better assess his suggestion =hen we have some numbers to work with.

I look forward to your =houghts and am available for another call today except between 2:00 and =:00 this afternoon.

Deborah

Deborah =echet Quinan, Esq. LL.M.
Shareholder
Chair, =rusts & Estates Group
255 State Street, =th Floor | Boston, MA 02109
Direct:  | Cell: 
Assistant - =ayne Mahoney: 
Office:  | Fax: 
e-mail:  <mailto: > | www.riw.com <http://www.riw.com/> | BIO <image001.gif>

From: Nick Nichols [mailto: ]
Sent: Tuesday, December 05, 2017 =:11 PM
To: Deborah Pechet Quinan
Cc: Noam Chomsky (noamchomsky@gmail.com); =aleria Chomsky (  )
Subject: RE: Income tax payments =ue

<mailto:

Dear Deborah,

If I send you something today, it would be with the major =aveat that we don't have nearly enough information to calculate = Q4 payment with accuracy.

And more importantly, I've =uggested several times since August/September and as recently within =he past week, that I recommend that we make an additional IRA =istribution that is applied 100% to tax withholding. And I =mphasized that we need to do that before 12/31. Of course I =an't quantify the saving precisely, but it would save a =-figure federal underpayment penalty. A quarterly payment now =ould only "stop the clock" going forward on the penalty =alculation; but withholdings are deemed to be prorata throughout the =ear, hence no penalty and the hoped for cash savings.

We =on't have an estimate of their royalty incomes for 2017 (they =ere greater in 2016 than in 2015), Noam's income from teaching =n Arizona, etc, etc. Hopefully we will get some more information =horny and we can update the projections.

I am not aware of any other significant =ources of cash to be able to make Q4 estimated payments. Noam =amp; Valeria, if you have some available cash that can be set =side to be applied as Q4 estimated payments so that we don't =ave to incur more taxable income with an IRA distribution, it would be =elpful. Let us know how much is available, and we can calculate =he ideal balance of IRA distribution (more taxable income) and other =esources (without additional taxable income).

Do you =now if the accounts have moved from Bainco yet? The last we knew =n September, they had not. If not we will want to coordinate the =ax payment/distribution with Bainco.

| Field | Value |
|---|---|
| Greeting | "Dear [REDACTED]" |
| From | [REDACTED name] <[REDACTED email]> |
| Sent | Tuesday, December 5, 2017 — 2:27 PM |
| To | [REDACTED recipient] <[REDACTED email]> |
| Cc | Multiple recipients (several names/emails redacted) |
| Subject | Income tax payments due |
| Importance | High |

Dear Nick,

Could you please send me, at your very earliest convenience, =he estimated tax vouchers and payment amounts for Noam and Valeria, for =he tax payments that are currently due?

Best,
Deborah

Deborah =echet Quinan, Esq. LL.M.
Shareholder
Chair, =rusts & Estates Group
255 State Street, =th Floor | Boston, MA 02109
Direct:  | Cell: 
Assistant - Jayne Mahoney: 
Office:  | Fax:

4

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