<table><tr><th>From:</th><th>Richard Joslin</th></tr><tr><td>Sent:</td><td>Wednesday, December 31, 2014 3:14 PM</td></tr><tr><td>To:</td><td>jeffrey E.</td></tr><tr><td>Subject:</td><td>Fwd: Audit of Ben's 2012 Gift Tax Return</td></tr></table>

Fyi

Begin forwarded message:

| Field | Value |
|---|---|
| From | Ada Clapp |
| Date | December 31, 2014 at 9:37:37 AM EST |
| To | Richard Joslin (email/address redacted) |
| Cc | Eileen Alexanderson (redacted), "Bradley J. Wechsler" |
| Subject | Audit of Ben's 2012 Gift Tax Return |

Several email addresses/parts are redacted (black bars) in the image.

Hi Rich,

After you told me yesterday that Ben's 2012 gi=t tax return was being audited I spoke briefly to Alan. He mentioned=that you forwarded to him several emails going back to July regarding the =udit of Ben's gift tax return. Would you kindly forward those emails to me along with any responses and attachments you/To= sent to the IRS agent. As discussed, with regard to the agent'=s letter request for information due January 15th that yo= gave me yesterday, I will prepare a draft response for Tom Turrin to send and will run it by Brad and Jeffrey.

Thank you.

Ada Clapp

Chief Legal Officer

Elysium Management LLC

445 Park Avenue

Suite 1401

New York, New York 10022

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This communication and any attachment is for the =ntended recipient(s) only and may contain information that is privileged, =onfidential and/or proprietary. If you are not the intended reci=ient, you are hereby notified that further dissemination of this communication and its attachments is prohibited.&nbs=; Please delete all copies of this communication and its attachments and n=tify me immediately that you have received them in error. Thank you.=nbsp;