<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Sunday, December 13, 2015 10:33 AM</td></tr><tr><td>To:</td><td>Alan S Halperin; Richard J Bronstein</td></tr></table>

lets assume the art in the name of the trust is divided in=o tic interests. co tenancy agreement entered into= each child and debra get a 20 perecent interest. . on d=bras death her interest passes to leon. I see no sales tax. =AO and on her death use allowed by leon a holder of a ti= interest? . issues arise on right to sell? , =C2 issues on purchase and use tax?



=AO please note

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