<table><tr><th>From:</th><th>Halperin, Alan 5 &lt;</th></tr><tr><td>Sent:</td><td>Wednesday, December 24, 2014 3:23 PM</td></tr><tr><td>To:</td><td>Richard Joslin; Thomas Turrin</td></tr><tr><td>Cc:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>RE: Ben Black gift tax audit letter</td></tr></table>