<table><tr><th>From:</th><th>Yvonne Berger on behalf of Brad Wechsler</th></tr><tr><td>Sent:</td><td>Thursday, March 19, 2015 10:37 PM</td></tr><tr><td>To:</td><td>Melanie Spinella</td></tr><tr><td>Cc:</td><td>Jeffrey Epstein (jeevacation@gmail.com); Thomas Turrin
Richard Joslin</td></tr></table>

MEMORANDUM

<table><tr><th>TO=</th><th>Leon Bl=ck</th><th>=nbsp;</th><th>&amp;nb=p;</th><th>=nbsp;</th><th>Cc: =</th><th>Jeffrey Epstein</th></tr><tr><td>&amp;n=sp;</td><td>=</td><td>&amp;n=sp; =</td><td>&amp;n=sp;</td><td>=</td><td>&amp;n=sp;</td><td>Cc: &amp;=bsp; Tom Turrin</td></tr><tr><td>&amp;n=sp;</td><td>=</td><td>&amp;n=sp; =</td><td>&amp;n=sp;</td><td>=</td><td>&amp;n=sp;</td><td>Cc: &amp;=bsp; Rich Joslin</td></tr></table>

FR=M: Brad Wechsler

DA=E: March 19, 2015

I =ust completed my tax meeting with Tom and Rich. There were three key issue=: (i) who does what (i.e., who prepares the returns de novo and who reviews, all in the context of Tom signing th= returns); (ii) the mechanics of data preparation and sharing (in the cont=xt's of Rich's belief that you get a higher degree of output a=curacy if you disaggregate different categories of income of expense that software often combines); and (iii) establishing=a time line that meets Rich's, Tom's, Alan D's and Jeffr=y's needs.

1. Rich will prepare, Tom will review.

3. Tom will spend weekend of 3/28, 3/29 reviewing and =hen conferring with Rich on 3/30 and 3/31.

4. Materials will be delivered to Alan D by 4/3, which=should give adequate time for review by Alan and Jeffrey.

Re=ember this is all in the context of filing for an extension. This means we=will use our best estimates for 2014 and insert a buffer to make certain w= are 100% paid-in. We will also be paying 2015 O1estimates.

On=a different note, Tom believes he has forwarded to Jeffrey 2014 final gift=tax returns and Rich and Tom will also have completed final returns for th= children by 4/15.

Jeffrey, please comment if anything appears problema=ic to you.