Epstein Files Search

EFTA00742409Set 9

2007-11-149p4,663w

sample Agreement of Trust ("Sample Freeze Agreement") for a Delaware Statutory Trust ("Freeze Entity") that reflects the basic principles of a freeze structure. Unless otherwise defined in this summary ... federal tax considerations that may be relevant to an investment in a Freeze Entity, nor is it intended to serve as a private placement memorandum. In addition, the discussion below ... ADVISOR REGARDING THE SPECIFIC TAX CONSEQUENCES TO SUCH PERSON OF AN INVESTMENT IN A FREEZE ENTITY. Base Case The discussion below assumes that the Freeze Entity will be taxed

https://www.justice.gov/epstein/files/DataSet%209/EFTA00742409.pdf

EFTA00726597Set 9

2007-11-147p3,391w

PREFERRED EQUITY FREEZE ENTITY: FREQUENTLY ASKED QUESTIONS November 14, 2007 This summary answers common questions about the creation and tax considerations of preferred freeze partnerships. Attached is a sample agreement ... Freeze Agreement") creating a freeze partnership in the form of a Delaware statutory trust ("Freeze Entity"). Unless otherwise defined, all other capitalized terms shall have the meaning defined ... more detailed discussion of the issues below, please see the summaries titled "Preferred Equity Freeze Entity: Federal Income Tax Aspects" (referred to below as "Income Tax Summary") and "Preferred Equity

https://www.justice.gov/epstein/files/DataSet%209/EFTA00726597.pdf

EFTA00742418Set 9

2007-11-149p4,859w

Preferred Equity Freeze Entity: Transfer Tax Aspects November 14, 2007 This summary reviews certain U.S. federal transfer tax aspects of a freeze structure under current law, but keep in mind ... sample Agreement of Trust ("Sample Freeze Agreement") for a Delaware Statutory Trust ("Freeze Entity") that reflects the basic principles of a freeze structure. Unless otherwise defined in this summary ... federal transfer tax considerations that may be relevant to an investment in a Freeze Entity, nor is it intended to serve as a private placement memorandum. In addition, the discussion

https://www.justice.gov/epstein/files/DataSet%209/EFTA00742418.pdf

EFTA00617244Set 9

1990-11-0513p4,524w

EMPIRE VALUATION CONSULTANTS CONSIDERATIONS IN THE VALUATION OF INTERESTS IN ESTATE FREEZE ENTITIES November 2007 350 Fifth Avenue, Suite 5513, New York, NY 10118 Phone: 212.714.0122 777 Canal View Boulevard ... Street, Suite 201, West Hartford, CT 06107 Phone: 860.233.6552 EFTA00617244 The purpose of a Freeze Entity is to lock or "freeze" the rate of appreciation in assets that will ... substantially all of the appreciation potential. To accomplish this, it is common that a Freeze Entity is created with three classes of equity interests - Managing Units, Preferred Units, and Residual

https://www.justice.gov/epstein/files/DataSet%209/EFTA00617244.pdf

EFTA00742427Set 9

3p881w

FREEZE ENTITY NAME] VOTING REQUIREMENTS DECISION' MANAGING PREFERRED RESIDUAL TRUSTEE UNITS UNITS UNITS Determine alternative names under which Trust operates 11.1 None 50%-l- None None Determine activities of Trust ... business organizations owned and controlled by them. See 112.19. CH199 4882405-3.079337.0011 EFTA00742427 [FREEZE ENTITY NAME], cont. Page 2 VOTING REQUIREMENTS DECISION' MANAGING PREFERRED RESIDUAL TRUSTEE UNITS UNITS UNITS ... cumulative undistributed priority amount of the Preferred Units. CH199 4882405-3.079337.0011 EFTA00742428 [FREEZE ENTITY NAME], cont. Page 3 VOTING REQUIREMENTS DECISION' MANAGING PREFERRED RESIDUAL TRUSTEE UNITS UNITS UNITS Determination

https://www.justice.gov/epstein/files/DataSet%209/EFTA00742427.pdf

EFTA01091832Set 9

2004-11-1967p15,221w

note with deferred principal payment, a freeze partnership permits a slower payout from the freeze entity that a short term GRAT since the underlying capital allocable to the frozen interest ... additional advantage that preferred extending the time when all assets can remain in the freeze entity (for example, while restrictions lapse and the asset value rises). Like the GRAT

https://www.justice.gov/epstein/files/DataSet%209/EFTA01091832.pdf

EFTA00742407Set 9

2010-07-132p117w

Attachments: Preferred_Partnership_Freeze_Jul_10-pdlzip; Freeze_Entity_Valuation_Considerations_May_2009_.pdf; Features of Delaware_Statutory_Trusts_(Final).pdf; Sample_DST_Agreement-pdlzip; Income Thax_Aspects_v2-DOC.zip; Transfer_Tax_Aspects_v2-DOC.zip; FAQ_v2-DOC.zip; Voting_Requirement_final-DOC.zip

https://www.justice.gov/epstein/files/DataSet%209/EFTA00742407.pdf

EFTA01156971Set 9

19p2,286w

Fmally. the discount on the asset contributed further reduces the effective rate on me freeze entity 13 EFTA01156984 • N.* W4•••• I MAI anh•••• ts. en/was In 6. las Oa aaids.CMI

https://www.justice.gov/epstein/files/DataSet%209/EFTA01156971.pdf

EFTA01156970Set 9

2011-01-311p285w

white paper from Empire Valuation entitled "Considerations in the Valuation of Interests in Estate Freeze Entities." The discounts applied in this paper should foot to the discounts used

https://www.justice.gov/epstein/files/DataSet%209/EFTA01156970.pdf