<table><tr><th>From: </th><th>Jeffrey Epstein &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent: </td><td>Saturday, January 26, 2013 1:58 PM</td></tr><tr><td>To: </td><td></td></tr><tr><td>Subject: </td><td>happy new year</td></tr></table>

if i excahnge art held in his own name for stock held in the trst , do i=have a sales tax. it is not a purchase-- as it is under a right of s=bstituion of collateral provision, it is a defe gran trust so to capita= gain„ if i put it in a partnership with wife first and excahnge part=interests,? no sales tax?

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