EFTA01127743Set 9
2006-12-2127p7,638w
MADE TO THE
JUDAH INVESTMENTS TRUSTS (A THRU K) - DEC 21, 2006
GRANTOR RETAINED ANNUITY TRUSTS
December 2006 (6.8%) year annuity Percent annuity amount
1 49.5683% $ 290,175,433.68
TOTAL ... TOTAL
Judah Investment Trust A
December 2006 (5.8%)
year annuity percent annuity amount
1 49.5683% $ 228,014.15
2 59.4820% $ 273,616.98
99.9900% $ 459 954.00
460,000.00 initial FMV of trust ... MADE TO THE
JUDAH INVESTMENTS TRUSTS (A THRU K) - DEC 21, 2006
GRANTOR RETAINED ANNUITY TRUSTS (CONTINUED) PG 2 OF 6
Judah Investment Trust B
December 2006 (5.8%)
year annuity
https://www.justice.gov/epstein/files/DataSet%209/EFTA01127743.pdf
EFTA02700566Set 11
2006-12-2127p7,671w
MADE TO THE
JUDAH INVESTMENTS TRUSTS (A THRU K) - DEC 21, 2006
GRANTOR RETAINED ANNUITY TRUSTS
December 2006 (6.8%) year annuity Percent annuity amount
1 49.5683% $ 290,175,433.68
TOTAL ... TOTAL
Judah Investment Trust A
December 2006 (5.8%)
year annu' y percent annuity amount
1 49.5683% $ 228,014.15
2 59.4820% $ 273.616.98
99.9900% $ 459,954.00
460,000.00 initial FMV of trust ... MADE TO THE
JUDAH INVESTMENTS TRUSTS (A THRU K) - DEC 21, 2006
GRANTOR RETAINED ANNUITY TRUSTS (CONTINUED) PG 2 OF 6
Judah Investment Trust B
December 2006 (5.8%)
year annuity
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02700566.pdf
EFTA01128194Set 9
2007-06-0612p2,840w
John Hannan, as trustees (the
"Trust Agreement"). The Trust is a grantor-retained annuity trust in which the Taxpayer
retained a Qualified Interest, as defined ... Agreement is attached as Exhibit 2b.
Under the terms of the Trust Agreement, an annuity is payable from the Trust to the
Taxpayer (or, if the Taxpayer is not living ... Creation Date during the Trust's 2-year term. The value of the first
annuity is equal to such percent of the fair market value of the trust fund
https://www.justice.gov/epstein/files/DataSet%209/EFTA01128194.pdf
EFTA01109111Set 9
59p16,047w
Grantor.
7
Dock USI:9304045v3
EFTA01109117
(B) (1) The Trustees shall purchase an annuity that shall
pay to JUDY the fixed annual sum of Five Hundred Thousand Dollars ... balance of her life.
(2) JUDY shall receive the first payment under such
annuity no later than the first (Pt) anniversary of the Grantor's death.
(3) The Trustees shall ... have discretion in selecting the
company issuing the annuity and negotiating the proper terms, including cost, associated
with the purchase of the annuity.
(4) If the Trustees, in their discretion
https://www.justice.gov/epstein/files/DataSet%209/EFTA01109111.pdf
EFTA00590719Set 9
2014-01-243p807w
KIND 62,808,497 53,808,497 73,908,497 98,108,497
Annuity Payments - Year 1 439,233,988 TOTAL ... KIND 111,556,087 116,756,087 128,076,087 84,160,649
Annuity Payments - Year 2 527,024,348 TOTAL ... FAIL
Total Annuity Payments 966,258,336
8FP %PAID WITH ANNUITY 2.5808% 2.4038% 3.5009% 5.2864% 5.6222% 6.2891% 7.1266% 4.9403%
8FP %AFTER EACH ANNUITY DATE
https://www.justice.gov/epstein/files/DataSet%209/EFTA00590719.pdf
EFTA01104587Set 9
42p20,799w
timing of the trust's receipt of income
from a partnership or a deferred annuity contract to take advantage of the difference between
trust income under §643(b) and income ... example, in PLR
9825001, the IRS ruled that a NIMCRUT funded with a deferred annuity contract did not
adversely affect the trust's qualification as a charitable remainder unitrust ... self-dealing under §4941 even though the annuity arrangement allowed the beneficiary to defer
income.
If Sam made a gift of the Class C interest to his descendants, the value
https://www.justice.gov/epstein/files/DataSet%209/EFTA01104587.pdf
EFTA01091832Set 9
2004-11-1967p15,221w
exemption
equivalent, and to minimize any gift tax liability actually incurred. A grantor
retained annuity trust (a "GRAT"), an installment sale to a defective grantor trust
and a partnership freeze ... Those rates differ for each technique, as do other
planning considerations.
1. Grantor Retained Annuity Trust. A GRAT is a trust under the terms of
which the donor retains ... right to receive annual fixed payments (the
"annuity") from the trust for some period of time, after which any
remaining trust property is distributed to (or continues to be held
https://www.justice.gov/epstein/files/DataSet%209/EFTA01091832.pdf
EFTA01123914Set 9
2015-12-157p4,443w
provided by U.S. Trust, a division of Bank of America.... Member FDIC. Insurance and annuity products are offered through Merrill Lynch Life Agency Inc.. a licensed insurance agency.
Investment ... products, insurance and annuity products:
Are Not FDIC Insured I Are Not Bank Guaranteed I May Lose Value
Are Not Deposits Are Not Insured by Any Federal Government Agency ... regular basis. managed by an investment manager (i.e., where you make the investment decisions).
Annuities and life insurance products are not held in your account. Their values are listed
https://www.justice.gov/epstein/files/DataSet%209/EFTA01123914.pdf
EFTA00585626Set 9
21p6,030w
JEFFREY EPSTEIN JULY 2010 ANNUITY TRUST
THIS AGREEMENT made the day of , 2010, between
JEFFREY EPSTEIN, of St. Thomas, U.S. Virgin Islands, as Grantor (herein called the
"Grantor ... each taxable year of the Trust Term (as
hereinafter defined), an amount (the "annuity amount") equal to FIFTY TWO AND ONE
THOUSAND ONE HUNDRED FOUR TEN-THOUSANDTHS ... trust property determined as of the date of
this Agreement.
2. The annuity amount shall be paid with respect to each taxable year
of the trust in one installment
https://www.justice.gov/epstein/files/DataSet%209/EFTA00585626.pdf
EFTA01146200Set 9
2008-01-019p2,572w
illuminant of 2007 Annuity Payments
Net Annuity Payments
Name of DRAT Annuev Payment Due ) can Panclnal Due Loan Interest Due Due to Leon
1 Judah Investment Trust A
2 Judah ... Black Porde., Partners. LP Account
Weal Balance Loan kr Leon Withdrawals Net Annuity Payment Tranakr to Sc ft 1/1/2008 Balance
LBF Holencrs LLC 317557.008 (150000.000) 167,557,008
Judah 'macaw ... balance 200,457,682 balance $ 517,717,426
EFTA01146202
Summary of 2008 Annuity Payments Net Annuity Payments Payments net
Name of GRAT Annuity Payment Du Income taken Due to Leon
https://www.justice.gov/epstein/files/DataSet%209/EFTA01146200.pdf
EFTA00996017Set 9
2014-09-044p826w
GRAT Agreement (creating
APO I GRAT No. 5) and the three GRAT annuity assignment documents for Leon to sign (the annuity
payments are due today). Unfortunately Leon did not want ... planning to meet).
This poses a problem if we are to coordinate the annuity payment dates for GRAT No. 5 with the other
GRATs. To do that Leon needs ... Eileen Alexanderson; Richard Joslin; Heather Gray
Cc: Ada Clapp; Halperin, Alan S
Subject: GRAT Annuity Payments and new GRAT Agreement
Eileen, Rich and Heather,
In connection with the upcoming GRAT
https://www.justice.gov/epstein/files/DataSet%209/EFTA00996017.pdf
EFTA01204270Set 9
2014-05-2026p5,996w
Leon's presumed date of death. Because the GRATs had not terminated, the
annuity amounts still payable from the GRATs and any principal value above this amount will be included ... Leon's
estate (the "Includible Portion'). Because the annuity payments to be received by his estate ("GRAT Annuity
Receivables") exceed the date of death value of the GRATs, the Includible ... Portion will pass entirely to the Marital
Trust in satisfaction of the GRAT Annuity Receivables.
• Judy Black was born on September 27, 1948 (life expectancy of 20 years).
• Jon Ressler
https://www.justice.gov/epstein/files/DataSet%209/EFTA01204270.pdf
EFTA00601118Set 9
2013-12-042p605w
Agreement, the Assignor is
required to pay to Leon D. Black (the "Assignee") the Annuity Amount (as defined in
paragraph 3 below) as of the date hereof;
WHEREAS, in partial ... satisfaction of the Annuity Amount, the Assignor
has paid to Leon D. Black the Cash Distribution (as defined in paragraph 3 below); and
WHEREAS, the Assignor wishes to assign such ... portion of its Partnership
Interest as shall equal the In-Kind Annuity Amount (as defined in paragraph 3 below)
together with the corresponding portion of the Assignor's capital account
https://www.justice.gov/epstein/files/DataSet%209/EFTA00601118.pdf
EFTA00619439Set 9
2013-10-252p574w
Agreement, the Assignor is
required to pay to Leon D. Black (the "Assignee") the Annuity Amount (as defined in
paragraph 3 below) as of the date hereof.
WHEREAS, in partial ... satisfaction of the Annuity Amount, the Assignor
has paid to Leon D. Black the Cash Distribution (as defined in paragraph 3 below).
WHEREAS, the Assignor wishes to assign such portion ... Partnership
Interest as shall equal the In-Kind Annuity Amount (as defined in paragraph 3 below)
together with the corresponding portion of the Assignor's capital account pertaining
thereto
https://www.justice.gov/epstein/files/DataSet%209/EFTA00619439.pdf