Epstein Files Search

EFTA00596397Set 9

49p11,093w

only seven countries. • Human insulin was used more widely than animal insulin. • The AFR region reported the most problems with regards to access to syringes, with the main one being ... with a price at USD42 per 10m1 vial in Turkey. • In the AFR Region the maximum price for insulin in the public sector was USD34 per 10m1 vial ... limited resources for healthcare. List of countries that participated in the 2006 survey Africa (AFR): Congo, Cote Democratic Republic of Congo, Madagascar, Mali, Nigeria, Senegal, Seychelles*, Togo and Uganda*. Eastern

https://www.justice.gov/epstein/files/DataSet%209/EFTA00596397.pdf

EFTA00753606Set 9

49p11,069w

only seven countries. • Human insulin was used more widely than animal insulin. • The AFR region reported the most problems with regards to access to syringes, with the main one being ... with a price at USD42 per 10m1 vial in Turkey. • In the AFR Region the maximum price for insulin in the public sector was USD34 per 10m1 vial ... limited resources for healthcare. List of countries that participated in the 2006 survey Africa (AFR): Congo, C8te d'Ivoire, Democratic Republic of Congo, Madagascar, Mali, Nigeria, Senegal, Seychelles*, Togo

https://www.justice.gov/epstein/files/DataSet%209/EFTA00753606.pdf

EFTA00796740Set 9

1p105w

TABLE 1 Applicable Federal Rates (AFR) for September 2014 Period for Compounding Annual Semiannual Quarterly Monthly Short-term AFR .36% .36% .36% .36% 110°/O AFR ... AFR .43% .43% .43% .43% 130°/O AFR .47% .47% .47% .47% Mid-term AFR 1.86% 1.85% 1.85% 1.84% 110°/O AFR 2.05% 2.04% 2.03% 2.03% 120°/O AFR ... AFR 2.42% 2.41% 2.40% 2.40% 150°/O AFR 2.80% 2.78% 2.77% 2.76% 175°/O AFR 3.27% 3.24% 3.23% 3.22% Long-term AFR 2.97% 2.95% 2.94% 2.93% 110°/O AFR

https://www.justice.gov/epstein/files/DataSet%209/EFTA00796740.pdf

EFTA00593136Set 9

1p105w

TABLE 1 Applicable Federal Rates (AFR) for September 2014 Period for Compounding Annual Semiannual Quarterly Monthly Short-term AFR .36% .36% .36% .36% 110°/O AFR ... AFR .43% .43% .43% .43% 130°/O AFR .47% .47% .47% .47% Mid-term AFR 1.86% 1.85% 1.85% 1.84% 110°/O AFR 2.05% 2.04% 2.03% 2.03% 120°/O AFR ... AFR 2.42% 2.41% 2.40% 2.40% 150°/O AFR 2.80% 2.78% 2.77% 2.76% 175°/O AFR 3.27% 3.24% 3.23% 3.22% Lona-term AFR 2.97% 2.95% 2.94% 2.93% 110°/O AFR

https://www.justice.gov/epstein/files/DataSet%209/EFTA00593136.pdf

EFTA00706909Set 9

2014-06-138p3,239w

concern). We all operate under the assumption that a Note charging interest at the AFR has a fair market value equal to its face amount and will be respected ... service is starting to challenge this assumption. I agree that a loan at the AFR is not a "commercial loan" but there are PLRs which support that no gift results ... when the AFR is used. Being a "commercial loan' is not really the benchmark, as you note. Rather the practice is to set up intra-family transactions, to the extent

https://www.justice.gov/epstein/files/DataSet%209/EFTA00706909.pdf

EFTA01106478Set 9

2009-11-03146p28,159w

Table 1 II:11O:11:GG 00000O4400 - Applicable Federal Rates (AFR) for August 2009 8/18/08 Bank of America Wire PRODG 000441 Carl A Pavano's BOA account ... Table 1- PRODG 000486 Applicable Federal Rates (AFR) for February 2009 2/14/09 Security Agreement - PRODG 000487 Between Pavano Dynasty Trust dated 6/13/07 Banyon 1030-32, LLC Thru 000506 Sparveri ... Receipt Trustee Rev. Rul. 2009-22 Table 1 PRODG 000536 - Applicable Federal Rates (AFR) for August 2009 8/20/08 Bank of America Wire PRODG 000537 Carl A Pavano's BOA account

https://www.justice.gov/epstein/files/DataSet%209/EFTA01106478.pdf

EFTA00024175Set 8

45p35,453w

mean rig Co ect ve case study 17 Afr can Amer can CSA onset was arge y between the ages 5 One of few stud es to focus Afr ... ever ta ked to them about exc us ye y on Afr can Amer can women make of the r narrat ve wad t on between ... pred spored to dent fy ng three ssues: (I) To techn ques nc uded Afr can Amer can. I emot ona read ness. and shame); (2) barr

https://www.justice.gov/epstein/files/DataSet%208/EFTA00024175.pdf

EFTA01127467Set 9

2007-07-135p1,864w

interest amount is $240,680. This amount was calculated using the Applicable Federal Rate ("AFR") which applied to the term of the installment sale on the date of the sale ... July 13, 2007). The AFR rate was 5.15%. Other Considerations The Internal Revenue Service (IRS) could challenge any additional tax depreciation and amortization deductions or other tax benefits (including deductions ... instalment sale interest that is taxable on the tax return the Applicable Federal Rate (AFR) that applies to the term of the installment sale on the date of the sale

https://www.justice.gov/epstein/files/DataSet%209/EFTA01127467.pdf

EFTA00621089Set 9

2010-04-197p2,032w

This amount was calculated using the Applicable Federal Rate ("AFR") which applied to the term of the installment sale on the date of the sale (July 13, 2007). The AFR ... installment sale interest that is taxable on the tax return the Applicable Federal Rate (AFR) that applies to the term of the installment sale on the date of the sale ... July 13. 2007) was used The AFR was 515% (2) The present value of the Tax Benefit Paymerd is calculated using the following formula Amount of Future Payment

https://www.justice.gov/epstein/files/DataSet%209/EFTA00621089.pdf

EFTA01128267Set 9

2010-11-0312p3,795w

calculation of the annual art rental payment: Calculation has been based on the S/T AFR rate that would be paid on a demand note with the thesis that the trust ... market" to check for an `appropriate' rental rate. Several clients also pay the S/T AFR, a couple pay 4% which was set sometime in history. They happen also to have ... Eileen Alexanderson Cc: McCaffrey. Carlyn Subject: RE: art rent It was calculated using the AFR (applicable federal rate) in effect in December 2009 for demand loans (i.e., the short-term

https://www.justice.gov/epstein/files/DataSet%209/EFTA01128267.pdf

EFTA00624765Set 9

2012-12-316p727w

Imputed Interest (installment sale rules) 7,611,137 Section 483 Interest Rate (5.15%) • LT AFR Present Value of Tax Benefit Payment from April 12, 2013 to July 14, 2007 = Total ... installment sale interest that is taxable on the tax retum the Applicable Federal Rate (AFR) that applies to the term of the installment sale on the date of the sale ... July 13, 2007) was used. The AFR was 5.15%. (2) The present value of the Tax Benefit Payment is calculated using the following formula: Amount of Future Payment

https://www.justice.gov/epstein/files/DataSet%209/EFTA00624765.pdf

EFTA02478687Set 11

2015-12-102p259w

Clapp < <mailto » wrote: This morning you changed 7 year note (midterm AFR) t= a 10 year note (long term AFR). That makes 2 notes at the long term=AFR ... want to make smaller note a 9 year note (midterm AFR)? Ada Clapp Chief Legal Officer Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 Direct

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02478687.pdf

EFTA02478678Set 11

2015-12-101p154w

Subject: Interest rate Importance: High This morning you changed 7 year note (midterm AFR) t= a 10 year note (long term AFR). That makes 2 notes at the long term ... AFR. Do you want to make smaller note a 9 year note (midterm AFR)? Ada Clapp Chief Legal Officer Elysium Management LLC 445 Park Avenue Suite 1401 New York

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02478678.pdf

EFTA01076062Set 9

2011-02-266p710w

Imputed Interest (installment sale rules) 43.025.537 (1) Section 483 Interest Rale (5.15%) LT AFR Present Value of Tax Benefit Payment from April 5. 2011 to July 14.2007 - Total Sales Proceeds ... installment sale interest that Is taxable on the tax return the Appicable Federal Rale (AFR) that applies to the term of the installment sale on the date of the sale ... July 13. 2007) was used. The AFR was 5.15%. (2) The present value of the Tax Benefit Payment O calculated using the following formula: Amount Cl Future Payment

https://www.justice.gov/epstein/files/DataSet%209/EFTA01076062.pdf

EFTA02353963Set 11

2015-12-133p1,169w

plus; we wanted to make sure that the amount w=s no less than AFR; we wanted a cap in case LIBOR rose significantly; and you instructed us to remove ... enforcement action. "Interest Rate". Why is it the greater of the Long Ter= AFR or LIBOR plus .25%. Why not just the long Term AFR? "Note Obligations" includes "any indemnification

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02353963.pdf

EFTA01103621Set 9

2009-12-1545p26,187w

Blattmachr et al., "How Low Can You Go? Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note," 109 J. OF TAXIN 22 (2008). B. Sale ... note. Remember, it is the growth in excess of the purchase price (plus the AFR on any part of the deferred purchase price) that ultimately lands in the dynasty trust

https://www.justice.gov/epstein/files/DataSet%209/EFTA01103621.pdf

EFTA01110636Set 9

2011-12-316p736w

invited Interest (installment sate rules) 4.568.454 (1) Section 483 Interest Rate (5.15%) LT AFR Present Value of Tax Benefit Payment from Apra 13. 2012 to July 14.2007 - Total Sales Proceeds ... instaltrnent sate interest that is taxable on the tax return the Apptable Federal Rate (AFR) that applies to the term of the installment sale on the date of the safe ... July 13. 2007) was used. The AFR was 5.15%. (2) The present value 01 the Tax Benefit Payment is calculated using the hallowing formula: Amount of allure Payment

https://www.justice.gov/epstein/files/DataSet%209/EFTA01110636.pdf

EFTA00616944Set 9

2014-12-3110p1,906w

installment sale rules) 8.720.113 (1) 8.667.208 50.928 1,978 Section 483 Interest Rate - LT AFR Present Vale of Tax Benefit Payment • Total Sales Proceeds ... instalment sale interest Mat H taxable on the tax return the Applicable Federal Rate (AFR) that apples to the term of he installment sale on the date of the sale ... used. The AFR was 5.15%, 2.60%, and 3.37% respectively for the 2007, May 2013, and November 2013 exchanges. (2) The peserit value of the Tax Benefit Payment is calculated using

https://www.justice.gov/epstein/files/DataSet%209/EFTA00616944.pdf

EFTA02479620Set 11

2015-12-133p1,242w

plus; we wanted to make sure that the amount w=s no less than AFR; we wanted a cap in case LIBOR rose significantly; and you instructed us to remove ... EFTA02479620 "Interest Rate". Why is it the greater of the Long Ter= AFR or LIBOR plus .25%. Why not just the Long Term AFR? "Note Obligations" includes "any indemnificati

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02479620.pdf

EFTA00591793Set 9

2017-07-1214p3,903w

trusts in exchange for a promissory note bearing interest at the applicable federal rate ("AFR"). The GST-exempt trust's purchase money financing would be supported by the initial equity ... returns and appreciation in value on the purchased assets in excess of the AFR would be captured by the GST-exempt trust. Value accumulating in the GST-exempt trust could ... that is a guarantor of such Note. -7- EFTA00591799 PRIVILEGED AND CONFIDENTIAL trusts for AFR notes. Over time, such planning has the potential to shift substantial value from

https://www.justice.gov/epstein/files/DataSet%209/EFTA00591793.pdf