<table><tr><th>From:</th><th>Richard Kahn &lt;</th></tr><tr><td>Sent:</td><td>Friday, April 13, 2018 12:12 PM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>Fwd: Working to resolution</td></tr></table>

Max just called my cell phone after receivi=g this email. I did not answer call..

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue, 4th Floor
=ew York, NY 10022

Phone
Fax
Phone

Fax
Cell

On Apr 13, 2018, at 7:54 AM, Max Kohlenberg < > wrote=

Good morning Rich 40=93

I've had several further exchanges with=Harry and have reached out to Avi and Diane in hopes that I can set up a ca=l with them on Sunday (or early next week at the latest). I appreciate your=eagerness (and Noam's) to get this resolved. I can assure you that yo=r eagerness cannot be any greater than mine. As soon as I speak with A=i and Diane I will get back to you.

Thanks=

Max

A. Max Kohlenberg

Howland Evangelista Kohlenber= Burnett, LLP

One Financial Plaza — Suite 1600

Providence, Rhode Island 02903

Direct:

Main:

Fax: &nbs=;

<mailto:

<http://www.hekblaw.com>

This e=ail and any attachments thereto are intended only for use by the addressee(=) named herein and may contain legally privileged and/or confidential infor=ation. If you are not the intended recipient of this email, you are h=reby notified that any dissemination, distribution or copying of this email= and any attachments thereto, is strictly

prohibited. If you have rec=ived this email in error, please immediately notify me by return email and p=rmanently delete the original and any copy of this message or attachment.&n=sp; Thank you.

## -----Original Message-----

From: Ric=ard Kahn [mailto <mailto >1 Sent: Thursday, April 12, 2018 3:57 PM=br>To: Max Kohlenberg Subject: Re: Working to resolut=on

## tomorrow?

=span>l am sincerely trying to be understanding of the time delay..

Richard Kahn
HBRK A=sociates Inc.
575 Lexington Avenue 4th Floor
New York, NY 10022
tel: 
fax: 
cell:

<u>On A r 11, 2018, at</u> 10:51AM, Richard K=hn < <1=» wrote:
<mailto:

## =br>

As im sure you realize. &nb=p;l took you at your word that the concern was for Noam not depleting the t=ust in his lifetime. and NOT a money grab by the children. &nbs=; As you and I can now craft a bullet proof solution to the form=r . i am very concerned that my fears are coming to fruition in the latter.=

Richard Kahn

HBRK Associates Inc.

## 575 Lexington Avenue 4th Floor

## 575 Lexington Avenue 4th Floor (cont.)

New York, NY 10022

| Field | Value |
|---|---|
| Address | New York, NY 10022 |
| tel | [redacted — black bar] |
| fax | [redacted — black bar] |
| cell | [redacted — black bar] |
| Other text | =span>

cell

<=span>

<=span>

On Apr 11, 20=8, at 9:09 AM, Max Kohlenberg <Max

## 575 Lexington Avenue 4th Floor (cont.)

<mailto:███████████████████████=>████████████████████████████</a>>
wrote:</span><br></blockquote></blockquote></blockquote><blockquote type=>

=br>

<=blockquote>

A. Max Kohlenberg

</=lockquote>

=blockquote type="cite">Howland Evangelista Kohlenberg Burnett, LLP O=e

Financial Plaza –

Suite 1600 Providence, Rhode Island 02903

=/blockquote>

=/blockquote>

This email and any attachments thereto are inte=ded only for use by the
addressee(s) named herein and may contain legally p=ivileged and/or confidential information. If you are not the
intended=recipient of this email, you are hereby notified that any dissemination, di=tribution or copying of this email,
and any attachments thereto, is strictl= prohibited. If you have received this email in error, please immedia=ely notify
me by return email and permanently delete the original and any c=py of this message or attachment. Thank you.

<=blockquote>

=/blockquote>
can we resolve this today? &n=sp;

Richard Kahn

4

## 575 Lexington Avenue 4th Floor (cont.)

HBRK Associates Inc.

## =/blockquote>

On Apr 6, 2018, at 1:54 PM, Max Kohlenberg <mailto:  > wrote: <mailto: >

=blockquote type="cite">

Subject: Re= Working to resolution

=blockquote type="cite">

Richard Kahn

<=blockquote>

HBRK Associates Inc.
=/blockquote>

=/blockquote>

=/blockquote>

Ric= -

</=lockquote>

## =/blockquote> (cont.)

I'm afraid I don't agree that=negotiating the amount the children will receive needs to be gotten out of t=e way first. I think the first step is to figure out which of the thr=e alternatives that we've discussed are actually viable. I am not con=erned about Mass. law, but if a "carve off" for the children can't be accom=lished without triggering a retroactive estate tax (with interest and penal=ies) then it may be that the unitrust (at some agreed rate) will be the onl= alternative worth considering. I am looking into that (as I said) an= I will also calculate the tax cost if we do follow a course that results i= loss of the marital deduction, in case that cost turns out to be little en=ugh not to dissuade us from an approach that triggers it. If my conce=ns turn out to be unfounded that will be great, of course, but some review o= this issue at your end (whether by Beth Tractenberg or some other attorney=trusted by Noam) would be helpful.

As noted, given the children's concern that the money doesn't run out dur=ng Noam's lifetime, I'd really like to see what the annuity figures might b= for a life annuity (as opposed to a fixed term annuity). That c=uld be run assuming funding with $2M. The result would provide us wit= a baseline which we could scale from depending on what amount might actual=y end up being allocated to the children.

=/blockquote>

I am also following up with Noam's daughters, as noted. =/blockquote>

<=lockquote type="cite">

Max

A. Max Kohlen=erg

Howland Evan=elista Kohlenberg Burnett, LLP One Financial Plaza —

Suite 1600 Providence, Rhode Is=and 02903

Direct=

## =/blockquote> (cont.)

- Main: [redacted]
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- Email (mailto): [redacted]
- Website: www.hekblaw.com

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## =/blockquote> (cont.)

the first issue is the amount that the children will claim belo=gs to them. . lets get that out the way. I ha=e taken you at your word as you said that was definitely not the hold up as=they only wanted to make sure the assets were there for noams lifetime. &nb=p; the annuity can be custom structured for a guaranteed 5 year 8 or 1= year payout, for noam and his estate. the trust could bu= the policy, no violation of mass law. I expect noam to receive 2 mil=ion dollars of the 2.5 and the children can have the balance. we will=need to deal with the 500k note. Beth will join the litigation i= need be, so no advice for the moment.

</=lockquote>

=blockquote type="cite">

575 Lexingt=n Avenue 4th Floor

New York, NY 10022

<=pan>tel █████████

<=pan>fax █████████

<=pan>cell █████████

=span>

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On Apr 5, 2018, at 10:28 AM, Max Kohlenberg <██████████████████████████████
<mailto:██████████████████████████████> > wrote:

<lockquote type="cite">

## =/blockquote> (cont.)

Rich -

<=lockquote type="cite">

=span>I will definitely be in touch with any questions (today if I can). &nb=p;

But a resolution today will not be possible. =Harry is

<=lockquote type="cite">

considering the alternatives you've suggest=d, as am I. I will

=/blockquote>

also want to review the alt=rnatives with Noam's daughters. (As

settlement.)

In addition to the substantive pros and cons of each appro=ch, I will also need to consider the tax implications of the various altern=tives that have been suggested (annuity, unitrust or division/distribution)= since we don't want any resolution to constitute an impermissible disposit=on of a marital trust, as that would trigger very substantial Massachusetts=and federal estate taxes, interest and penalties, based on the retroactive d=sallowance of the marital deduction taken at the time of Carol Chomsky's de=th. With respect to this aspect, if Beth Tractenberg is already famil=ar with this case, perhaps we could have the benefit of her insight on thes= issues? I would be grateful for that.

## =/blockquote>

With respect to the annuity alternative, I'm not entirely sure I=understand the materials provided by Jarad Minsky. In particular it's not c=ear to me whether the annuity illustration shows a five year payout, with n= further payments even if Noam is still living in 2023, or whether it illus=rates a minimum five year payout (even if Noam dies during that time period=. Would you have any objection to my speaking with Jarad directly to clear u= that question (and perhaps others)?

## =/blockquote> (cont.)

Key information from the image:

*   Name: Max
*   Address: Suite 1600 Providence, Rhode Island 0=903
*   Direct phone, email, and Fax numbers are obscured.
*   Website: www.hekblaw.com

## =/blockquote> (cont.)

=blockquote type="cite">

From: Richard Kahn [mailt=

<mailto: >]

Sent: Thursday, April 0=, 2018 9:26 AM

To: Max Kohlenberg

Subject:

<=blockquote>

=blockquote type="cite"> I'm hoping=for a resolution today . If you have any questions =/blockquote> p=ease lets set a time to speak. Thank you

=/blockquote>

<=lockquote type="cite">

## =/blockquote> (cont.)

On Apr 4, 2018, at 9:09 A=, Max Kohlenberg <

<mailto:

> > wrote:

A. Max Kohlenberg

Howland Evangelista Kohlenberg Burnett, LLP One Financial Plaza=

| Field | Value |
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| Firm | Howland Evangelista Kohlenberg Burnett, LLP |
| Address | One Financial Plaza - Suite 1600 P=ovidence, Rhode Island 02903 |
| Direct | [redacted] (black box) |
| Main | [redacted] (black box) |
| Fax | [redacted] (black box) |
| Other visible text/artifacts | "mailto" fragment; stray HTML tags: "=/blockquote>" and "<=lockquote type=\"cite\">"

<mailto

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www.hekblaw.com <http://www.hekblaw.com>

<signature> </=lockquote>

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## =/blockquote> (cont.)

This email and any attachments thereto ar= intended only for use by the addressee(s) named herein and may contain leg=lly privileged and/or confidential information. If you are not the in=ended recipient of this email, you are hereby notified that any disseminati=n, distribution or copying of this email, and any attachments thereto, is s=rictly prohibited. If you have received this email in error, please i=mediately notify me by return email and permanently delete the original and=any copy of this message or attachment. Thank you.

=/blockquote>

<=blockquote>

4=lockquote>

<lockquote type="cite">

-----Original Mes=age-----

From:=Richard Kahn [mailto:

<mailto: >]

Sent: Tuesday, April 03, 2018 5:15 PM

To: Max Kohlenberg

Subject:

=/blockquote>

<=blockquote>

max:

## =/blockquote> (cont.)

without noams=approval: which i would undertake to get - we can do a
guaranteed 5 y=ar payout for the 2 million leave the balance for harry and sisters. =/span>

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