From: jeffrey E. <jeevacation@gmail.com>
Sent: Monday, September 29, 2014 4:32 PM
To: Halperin, Alan S
Subject: Re:

88000?

On Mon, Sep 29, 2014 at 12:24 PM, Halperin, Alan S < < ███████████████████████████████████ > > wrote:

The GRATs are very close =o being zeroed out, but our practice is to leave a very tiny portion as a =axable gift.

Alan S. Halperin<=b> I Partner Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas I New York, NY 10019-6064

> (Direct Phone)

M> (Direct Fax) ahalperin@paul=eiss.com < | > I www.paulweiss.com <http://www.paulweiss.com>

From: jeffre= E. (mailto:jee=acation@gmail.com <mailto:jeevacation@gmail.com> )
Sent: Monday, September 29, 2014 12:22 PM
To: Halperin, Alan S
Subject:

tom tells me that the grats  don't zero out=becuse of the discounted value of the annuites?  true?

--

please no=e

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