<table><tr><th>From:</th><th>Richard Kahn &lt;</th></tr><tr><td>Sent:</td><td>Thursday, December 7, 2017 9:57 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>Fwd: 2016 tax payments</td></tr></table>

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
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Begin forwarded message:

From: =/b>Deborah Pechet Quinan <████████>

Subject: =/b>RE: FW: 2016 tax =ayments

Date: =/b>December 7, 2017 at 3:25:29 PM =ST

To: =/b>Noam Chomsky <████████████>

Cc: "Valeria Chomsky (██████████████████████████████████████>, "Richard Kahn
███████████)" <███████████████>

Thanks Noam.
________________________________________
Deborah Pechet Quinan, Esq. =L.M.
Shareholder
Chair, Trusts & Estates =roup
255 State Street, 7th Floor | Boston, MA =2109
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From: Noam Chomsky (mailto
Sent: Thursday, December 07, 2017 2:44 PM
=To: Deborah Pechet Quinan
Cc: Valeria Chomsky ); Richard Kahn
Subject: Re: FW: 2016 tax payments

Richard's advice seems to me =ound. Please proceed as he suggests.

Noam

On Thu, Dec 7, 2017 at 12:22 PM, =eborah Pechet Quinan <███████████ <mailto:███████████> > wrote:

Dear Noam,

Richard has requested that I request =rom Max $150,000 for 2017 estimated federal tax payments. He has not provided me with a Massachusetts figure that he wants me to =equest. Nick Nichols has advised that if the estimates for 2017 =re paid from your IRA, four figure tax penalties may be avoided. =f course a distribution from the IRA will incur a tax itself; therefore Nick also advises that he should calculate the =alance between the IRA and non-IRA assets (i.e. the marital trust) to =ay the estimates. Please see Nick's email of 12/5/17 at 1:11 =.m.

Please confirm that you want me to =ollow Richard's instruction that a $150,000 distribution should be taken from the marital trusts to pay your 2017 estimates, and that =ou do not want to follow Nick's advice that the estimate be =aken from your IRA and the marital trust in some proportion that Nick =eeds to calculate to avoid penalties and minimize income taxes. If =ou do want to follow Nick's advice I will follow-up with =im.

Richard has requested that Max =istribute an amount to you from the trusts of the amounts paid for your 2016 income taxes from your IRA and for the penalties your =ncurred for tax year 2016. According to the information I have =eceived from Matthew Mazotas this amount is $109,271. Please confirm that you want me to request this =istribution from the trust from Max.

Please note that you and Valeria are my =lients, and I cannot take direction from Richard with respect to your personal income tax matters without confirming the action with =ou first. I am working as fast as I can within the parameters of =y duty to you which is paramount in all matters.

I appreciate your earliest convenient =esponse and am available to speak by phone if that would be easier.

Many thanks,
Deborah
Deborah Pechet Quinan, Esq. =L.M.
Shareholder
Chair, Trusts & Estates =roup
255 =tate Street, 7th Floor | Boston,= MA 02109
| www.riw.com | BIO

From: Richard Kahn (mailt Sent: Thursday, December 07, 2017 12:16 PM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments

deborah,

i have =sked for 2017 estimates you asked for 2016

please do =o immediatly

thank =ou

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th Floor
New York, NY 10022
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On Dec 7, =017, at 11:54 AM, Deborah Pechet Quinan <████████████ <mailto:███████████> > wrote:

Richard,

Please review the emails from Nick and =e over the last couple of days re 2017 estimates.

Please respond to the email I sent you =esterday at 1:56 p.m.

Perhaps we should speak in order clear =his up. I can proceed to email Max when I have the guidance I need from you and then confirmation from Noam.

Please let me know a convenient time to =peak this afternoon after 2:00 p.m. and I will proceed to email Max from that call.

Deborah

Deborah Pechet Quinan is a Shareholder and the Chair of Trusts & Estates group.
Website: www.riw.com.

From: Richard Kahn imailto Sent: Thursday, December 07, 2017 10:38 AM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments

4

what is the =stimate for 2017?

you should remand both years

as i said =esterday, 150k will be used as a credit if too much...

every day =oes by and so far no results at all...

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

Key information from the image:

*   **Email Exchange:** On Dec 6, 2017, at 2:03 PM, an email was sent from Deborah Pechet Quinan. The email included a message of gratitude: "Thank you Matthew."
*   **Sender Information:** Deborah Pechet Quinan, Esq. LL.M., Shareholder, Chair of Trusts & Estates group, 255 State Street, 7th Floor, Boston, MA 02109.
*   **Website:** www.riw.com

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Key information from the email:

*   **From:** Matthew Mazotas
*   **Sent:** Wednesday, December 06, 2017 9:18 AM
*   **To:** Deborah Echet Quinan, Nick Nichols
*   **Cc:** Richard Ahn, Noam Chomsky, Valeria Chomsky
*   **Subject:** RE: 016 tax payments

Hi Deborah,

Below is the 2016 information you =equested.

Federal:
Q2 Estimate- $43,000- Amount was distributed from IRA =n 6/15/16 to make payment.
Q4 Estimate in Jan- $60,000- Amount was distributed =rom IRA around 1/5/17 to make

Q4 Estimate in Jan- $60,000- Amount was distributed =rom IRA around 1/5/17 to make payment.

Extension Payment- $175,000- Electronically withdrawn =rom BoA around 4/18/17.

2015 Overpayment Applied to 2016 Tax- =74,059

2016 Estimated Tax Penalty- $204 (reduced the 2016 =arryforward)

Massachusetts:

Q2 Estimate- $6,000- Amount was distributed from IRA =n 6/15/16 to make payment.

Q4 Estimate- $12,000- Paid in December 2016 by =aleria from Bank of America account.

Extension Payment- $25,000- Electronically withdrawn =rom BoA around 4/18/17.

2015 Overpayment Applied to 2016 Tax- =42,411

2016 Underpayment of Estimated Tax Penalty- $67 =reduced the 2016 carryforward)

If you have any questions, please let me =now.

Regards,

Matthew Mazotas

Supervisor

Abrams Little-Gill Loberfeld =C

CPAs & Business =dvisors

1330 Boylston Street Suite 510

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Web: www.all-cpas.com

Member of MSI Global Alliance: www.msiglobal.org

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From: Deborah Pechet Quinan imailto <mailto >1
Sent: Tuesday, =ecember 5, 2017 5:50 PM
To: Nick =ichols

Email:
*   Subject: 2016 =ax payments
*   Cc: Richard =ahn (richardkahn12@gmail.com), Noam Chomsky, aleria Chomsky, Matthew Mazotas

Dear Nick,

Could you or Matthew please send me all amounts and =ates of tax payments and penalties that Noam made for the 2016 tax year for both fed and MA purposes at your very earliest =onvenience.

Key entities in the image:

*   Deborah Pechet =uinan, Esq. LL.M. (Shareholder, Chair, Trusts & Estates =roup)
*   Website: www.riw.com

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NOTICE: This email with its attachments, if any, is intended solely for =ermitted use by authorized recipients. If you are not an authorized =ecipient of this email, your retention, transmission, disclosure, or =se of this email is prohibited. If you received this email in error, please notify the sender and delete this email and =ts attachments from your devices and systems.