From: jeffrey E. <jeevacation@gmail.com> Sent: Tuesday, December 5, 2017 10:31 PM To: Richard Kahn Subject: Re: Income tax payments due

noam had to take money from his IRA plus pay a penalty for=the taking. max should immediately reimburse thant money= in addition make out the check to us treasury for 150k = any balance can be carrried forward, this should be don= ASAP thx did you send the memo to noam. i d=like to see it as well if you are ok with that

On Tue, Dec 5, 2017 at 3:31PM, Ric=ard Kahn > wrote:

Richard Kahn
HBRK Associates Inc.
575 Lexington
<https://maps.google.com/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&e=try=gmail&source=g> Avenue 4th Floor
<https://maps=google.com/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A01002=&entry=gmail&source=g>
New York, NY 10022

Begin forwarded message:

From: Deborah Pechet Quinan <=a href

Subject: RE: Income tax payments due

Date: December 5, 2017 at 3:34:48 PM =ST

To: =span style="font-family:-webkit-system-font,Helvetica Neue,Helvetica,san=-serif">Richard Kahn

Cc: "Noam Chomsky
>, "Valeria Chomsky ' «=
href="mailt•

Richard,<=u>

<=>:

=hank you for your emails below.

=span style="color:rgb(31,73,125)">When the trust made the tax payments f=r 2015 I sent Max the estimated tax vouchers and he remitted them with pay=ent directly from the trust to the taxing authorities. Since Nick do=s not have all of the information he needs to calculate the 2017 tax and p=epare the vouchers, how should this be handled? Please let me know w=at to ask Nick for in this regard. <=span> =1u> Can you ple=se clarify what you mean below by "the reimbursement". =A0

In addition, please confirm that by "extra tax for last year=E2 you mean that I should be asking for a distribution to Noam of 10=% of his and Valeria's 2016 tax liability that was paid from Noam=E2 s IRA.

I appreciate the clarifications.

Thanks,
Deborah=u>
=C2

Deborah Pechet Quinan, Esq. LL.M.=/b>
Shareholder
Chair, Trusts & Estates Group
25= State Street, 7th Floor
<https://maps.google.com/?q=255+State+Street,+7t=+Floor%C2%A0%7C%C2%A0Boston,+MA+02109&entry=gmail&source=g>  |
<https://maps.google.com/?q=255+State+Str=et,+7th+Floor%C2%A0%7C%C2%A0Boston,+MA+02109&entry=gmail&source=3Dg> Boston, MA 02109
<https://=maps.google.com/?q=255+State+Street,+7th+Floor%C2%A0%7C%C2%A0Boston,+MA+=2109&entry=gmail&source=g>

=span style="font-size:10.5pt;color:rgb(252,187,49)">| Cell:

Assistant - Jayne Mahoney: 
Office:  
Fax: 
e-mail:  =a href="http://www.riw.com/" style="color:purple;text-decoration:under=ine" target="_blank">www.riw.com | BIO <http://www.riw.com/attorney/debora=-pechet-quinan/>

From: Richard Kahn
Sent: Tuesday, Decembe= 05, 2017 1:58 PM
To: Deborah Pechet Quinan
Subject: Re: Inc=me tax payments due

Tell max that he can pay to treasuries with N=am's written approval =A0

Richard Kahn
HBRK Associate= Inc.
5=5 Lexington

<https://maps.google.com/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&entry=gmail&source=g> Avenue 4th Floor

<https://maps.google.com/?q=575+Lexington=C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&entry=gmail&source=3Dg>

New York, NY

<https://maps.google.com/?q=575+L=xington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&entry=gmail&am=;source=g> 10022

<https://maps.google.com/?q=3D575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&entry==mail&source=g>

tel
fax </=>

cell

On Dec 5, 2017, at 1:49 PM, Richard Kahn &=

<mailto r > wrote=

Deborah ask for 150k for this year and the reimbursement plus extra=tax for last year that nick should

give you

Richard Ka=n

HBRK Associates Inc.

575 Lexington

<https://maps.google.com/?q==75+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A0010022&entry=gma=la&source=g> Avenue 4th Floor

<https://maps.google.co=/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A0010022&entr==gmail&source=g>

## New York, NY

<https://maps.gogle.com/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A010022&=mp;entry=gmail&source=g> 10022

<https://=aps.google.com/?q=575+Lexington%C2%A0Avenue+4th+Floor+New+York,+NY%C2%A00022&entry=gmail&source=g>

<=u>

On Dec 5, 2017, at 1:27 PM= Deborah Pechet Quinan

wrote:=u>

Dear Richard,<=u>

## New York, NY (cont.)

Further to my =revious response to Nick's email, please let me know your thoughts=regarding the discussed email to Max with the demand for tax payments, as =t appears that we do not have an accurate figure yet. </=pan>

=A0

I look forward to your thoughts and am availabl= for another call today except between 2:00 and 3:00 this afternoon.

<=span>
De=orah

BIO <http://www.riw.com/attorney=deborah-pechet-quinan/>
<image001.=if>

| =C2 www.riw.com <http://www.riw.com/> |

p=yments due

From: Nick Nichols [mailto: RE: Income tax

## Dear Deborah,

<=>>

If I send you something today, it would be with th= major caveat that we don't have nearly enough information to calc=late a Q4 payment with accuracy.

=u>

And more importantly, I've suggested =everal times since August/September and as recently within the past week, =hat I recommend that we make an additional IRA distribution that is applie= 100% to tax withholding. And I emphasized that we need to do that b=fore 12/31. Of course I can't quantify the saving precisely,=but it would save a 4-figure federal underpayment penalty. A quarter=y payment now would only "stop the clock" going forward on=the penalty calculation; but withholdings are deemed to be prorata through=ut the year, hence no penalty and the hoped for cash savings.

We don't have =n estimate of their royalty incomes for 2017 (they were greater in 2016 th=n in 2015), Noam's income from teaching in Arizona, etc, etc. =AO Hopefully we will get some more information shortly and we can update t=e projections.

I am not aware of any other significant sources of cash to be able to=make Q4 estimated payments. Noam & Valeria, if you have so=e available cash that can be set aside to be applied as Q4 estimated payme=ts so that we don't have to incur more taxable income with an IRA =istribution, it would be helpful. Let us know how much is available,=and we can calculate the ideal balance of IRA distribution (more taxable i=come) and other resources (without additional taxable income).</=>

Do you know if the ac=ounts have moved from Bainco yet? The last we knew in September, the= had not. If not we will want to coordinate the tax payment/distribu=ion with Bainco.

Thanks,
Nick
<=div>

From: Deborah Pechet Quinan [mailto:dq@riw.comj Sent: Tuesday, December 5, 2017 12:27 PMTo: =A0Nick Nichols

## Dear Deborah, (cont.)

Cc: Noam Chomsky, Valeria Chomsky, Richard Kahn.

Subject: Income tax payments due
Importance:=span class="m_-2607119848746688525Apple-converted-space"> Hi=h

Dear Nick,

Could you please send me, at your very earliest convenience, the esti=ated tax vouchers and payment amounts for Noam and Valeria, for the tax pa=ments that are currently due?

=/u>
Best,
Deborah

<pan style="font-size:10.5pt;color:rgb(0,112,192)">Deborah Pechet Quinan, Esq. LL.M.=C2
Shareholder
Chair, Trusts & Estates Group
255=State Street, 7th Floor
https://maps.google.com/?q=255+State+Street,+7th=Floor%C2%A0%7C%C2%A0Boston,+MA+02109&entry=mail&source=g> | Boston, MA 02109
https://maps.google.com/?q=255+State+Street,+7th+Floor%C2%A0%7C%=2%A0Boston,+MA+02109&entry=mail&source=g>

rce=g>
Direct: 
Assistant - Jayne Mahoney: 
Office: 
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## Dear Deborah, (cont.)

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