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
EFTA01087531Set 9
28p7,306w
forth in this Agreement. This trust shall be
known as the APO1 GRAT.
FIRST: ANNUITY TRUST
The Property shall be held by the Trustees IN TRUST for the Trust Term ... Grantor, or the Grantor's estate if the Grantor is not then living, the annuity amount set
forth in the succeeding paragraph (B) of this Clause FIRST. The annuity amount ... shall be
paid in quarterly installments, on the Annuity Date (as defined in Clause SEVENTH),
with the first such installment due upon the expiration of the three-month period
following
https://www.justice.gov/epstein/files/DataSet%209/EFTA01087531.pdf
EFTA01088542Set 9
62p16,155w
MELANIE SPINELLA, if she survives the Grantor.
(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 (1St) 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/EFTA01088542.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
EFTA01145985Set 9
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Trust, (2) the percentage or method to be used to establish the Initial Annuity
Payment and each subsequent annuity payment applicable to such Trust, and (3) the day on
which ... forth in the Schedule
applicable to such Trust.
(B) Annuity. (1) During the period running from the Trust Creation Date to
the day before the first (1St) anniversary ... Date, the Trustees shall pay to the
Senior an amount equal to the Initial Annuity Payment applicable to the Trust in such
installments as may be convenient to the Trustees
https://www.justice.gov/epstein/files/DataSet%209/EFTA01145985.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
EFTA01192507Set 9
2013-10-251p376w
GRAT 1, 2, 3 ANNUITIES DETAIL OF CURRENT ANNUITY APR 30 2014
APO GRAT IS 1 10/25/2013 10/25/2013 10/25/2013 4/30/2014 4/30/2014 4/30/2014
Date of GRAT ... Annuity Payments - Year 1 %of initial FMV 46.727020% 448,579,392 224,289,696
Annuity Payments - Year 2 %of initial ... Excess of GRAT Annuity to Discounted BFP LP Interest @ Inception 26,817,024 26,817,024
Amortization of Discount - Quarterly Year 1 (3,047,567) Amortization
https://www.justice.gov/epstein/files/DataSet%209/EFTA01192507.pdf
EFTA01266434Set 10
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survives me, Two Million Dollars
$2 000 000 plus an annuity to be purchased by my Trustees for the benefit of
om a reputable financial institution in the amount ... Five Million Dollars
($5,000,000), which annuity shall be payable monthly for the life of with a
lump sum in the amount of the then remaining principal balance payable ... survives me, Two Million Dollars
$2,000,000 , lus an annuity to be purchased by my Trustees for the benefit of
m a reputable financial institution in the amount
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01266434.pdf
EFTA01131014Set 9
2012-05-1129p14,282w
Split Interest Charitable Trusts
1. Selling Art to Fund Annuity Interest
Generally, a charitable remainder trust ("CRT") can be funded with art only if it is also funded
with sufficient ... cash or marketable securities to make the annuity or unitrust payments, OR, if
the Trustee is instructed to sell the donated property.
If the collector or artist wants to sell ... collector or artist or his or her designated beneficiary will receive a stream of annuity payments
in exchange, together with a possible charitable income tax deduction
https://www.justice.gov/epstein/files/DataSet%209/EFTA01131014.pdf
EFTA00585647Set 9
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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/EFTA00585647.pdf
EFTA00099449Set 9
2018-05-0829p13,484w
survives me, Four Million Dollars
($4,000,000), plus an annuity to be purchased by my Trustees for the benefit of
2
GJ 000430
EFTA00099450
from a reputable financial institution ... amount of Ten Million Dollars
( 10,000,000), which annuity shall be payable monthly for the life of ith a
lum sum in the amount of the then remaining principal ... survives me, Four Million Dollars 4 000,000), plus an annuity to be purchased by my Trustees
for the benefit of from a reputable financial institution in the amount
https://www.justice.gov/epstein/files/DataSet%209/EFTA00099449.pdf
EFTA01071396Set 9
2016-05-135p1,458w
Partners, L.P.
5. The APOI GRAT and APO1 GRAT No. 2 each called for annuity payments
to be made quarter-annually and each GRAT had a two-year tent Each ... annuity payment was made in a timely manner and in a combination of a cash
payment and a distribution of interests in Black Family Partners, L.P. Each
distribution of Black ... Family Partners interests in connection with an annuity
payment, in turn, was supported by an appraisal (and each such appraisal used
the same 15% discount as was used in connection
https://www.justice.gov/epstein/files/DataSet%209/EFTA01071396.pdf
EFTA00995925Set 9
2014-09-034p826w
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/EFTA00995925.pdf