<table><tr><th>From:</th><th>9 la</th></tr><tr><td>Sent:</td><td>Sunday, March 15, 2015 2:50 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>RE: Answer to the question you posed yesterday...</td></tr></table>

Couldn’t they “purchase” the stock to avoid =he gift tax?

From:=/b> =effrey E. [mailto:jeevacation@gmail.com]
Sent: Sunday, March =5, 2015 10:48 AM
To: g
Subject: Re: Answer to the =uestion you posed yesterday...

the =onsideration would have to be to gift tax. you could not gift =our son the value of over 5million . without paying 60 percent of the =ransfer value at the moment of transfer.. your wife could =et it, but you would never be able to get it back if she decided to =eave you

On Sun, =ar 15, 2015 at 10:09 AM, g <█████████████████> =rote:

Jeffrey,

<=o:p>

Attached =re my thoughts from the question you posed to me =esterday.

<=o:p>

Obviously =his will not work for all your clients, but maybe a few could benefit =rom the idea.

I would =ove your feedback.

<=o:p>

Good =alking with you yesterday.

<=o:p>

See you =oon.

<=o:p>

Gerry</=:p>

-- =0:p>

please =ote

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