EFTA00197608Set 9
80p13,586w
PFIZER INC PFE CASH 75.000 39.8500 2.988.750 39.000 1.3049
PROCTER & GAMBLE CO PG CASH 25.000 79.1300 1.978,250 38.000 1.9209
VIACOM INC-CL B VIAB CASH 37.000 44.1500 1.633.550
Total ... PFIZER INC PFE CASH 75.000 43.3100 3.248.250 33.000 1.0159
PROCTER & GAMBLE CO PG CASH 25.000 77.4600 1.936.500 38.000 1.9623
VIACOM INC-CL B VIAB CASH 37.000 43.6500 1.615.050
Total Equities ... CCIODei 26.2001
DATE DESORPTION SYMBOL,CV6IP CAMAITITY RATE IQ DEBIT AMOUNT CREW AMOUNT
11/15/01 PROCTER 8 GAMBLE CO PG 25,000 0.3800 9,500.00
REC 10/19/01 PAY 11/15/01
11/21/01 CITIGROIJP
https://www.justice.gov/epstein/files/DataSet%209/EFTA00197608.pdf
EFTA00197688Set 9
81p12,469w
PFIZER INC PFE CASH 75.000 30.5700 2.292.750 45.000 1.9627
PROCTER & GAMBLE CO PG CASH 25.000 85.9400 2.148.500 41,000 1.9083
TYCO INTERNATIONAL LTD TYC CASH ... PFIZER INC PFE CASH 75.000 31.5400 2.365.500 39.000 1.6487
PROCTER & GAMBLE CO PG CASH 25.000 84.0000 2.100.000 41,000 1.9524
TYCO INTERNATIONAL LTD TYC CASH ... 11/04/02 TYCO INTERNATIONAL LTD TYC 50,000 0.0125 625.00
REC 10/01/02 PAY 11/01/02
11/15/02 PROCTER 8 GAMBLE CO PG 25.000 0.4100 10,250.00
REC 10/18/02 PAY 11/15/02
11/22/02 CITIGROUP
https://www.justice.gov/epstein/files/DataSet%209/EFTA00197688.pdf
EFTA01322110Set 10
2003-01-0182p14,985w
IS9Z5£00-IA19-ÅNGS
PFIZER INC PFE CASH 75.000 30.5700 2.292.750 45.000 1.9627
PROCTER I GAMBLE CO PG CASH 25.000 85.9400 2.148.500 41.000 1.9083
TYCO INTERNATIONAL LTD 700 CASH ... PFIZER INC PEE CASH 75,030 31.5400 2.365.500 39,000 1.6487
PROCTER & GAMBLE CO PG CASH 25.000 84.0000 2,109000 41,000 1.9524
TYCO INTERNATIONAL LTD TYC CASH ... TYCO INTERNAPONAL LTD TYC 50.000 0.0126 626.00
REC 10/01.02 PAY 11.01/02
11/15)02 PROCTER a GAMBLE CO PG 25000 0.4100 70,25040
REC 10/18/02 PAY in5/02
11/22/02 CMGROUP
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01322110.pdf
EFTA01322192Set 10
2003-12-0188p16,590w
MAKSAC11010 CESCAPIXON SYMOOLCUSIA OWN= MICE OM AAOXT CALM NO01.11
12/01/03 11f25/03 SOLD PROCTER & GAMBLE CO PG -25.000 96.92600 2,410,434.82
AVG PRICE SHOWN-OETALS ON RED
ACTUAL CON
SOLICITEDFIRM ... wszT ENNA= earn
DISCRYCON SYLEalcw nfl MINIM MCC Wag ANNA NOM VELD oY
PROCTER & GAMBLE CO PG CASH 25.000 96.2403 2.406,000 46.500 1.8911
TIME Y/ARNER INC TWA CASH ... S12.678.90
DMDENDS
art OCSCRIPMMI MIICUCUSW 0881111R MR CH Marl MIOWT CRtta MOUr0
11/14/03 PROCTER & GAMBLE CO PG 25,000 0.4550 11.37540
REC 10/24/03 PAY 11/14/03
027 11/214110).04 001 V.114
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01322192.pdf
EFTA00587845Set 9
2013-09-2310p5,227w
GOODWIN I PROCTER
MEMORANDUM
To Private Investment Fund Clients
From Goodwin Procter LLP
Re Pitfalls in Conducting a Private Placement
Date September 23, 2013
Preparation and planning (especially with regard ... time of the offering. Therefore, prior to
1
LIBC/3630167.24
EFTA00587845
GOODWIN I PROCTER
commencing a private placement, a Private Fund sponsor should exercise reasonable care to identify Bad
Actor Determinations ... exempt from registration under Section 4(a)(2). However,
2
LIBC/3630167.24
EFTA00587846
GOODWIN I PROCTER
if the sponsor engaged in general solicitation in connection with the offering, then the sponsor
https://www.justice.gov/epstein/files/DataSet%209/EFTA00587845.pdf
EFTA01097356Set 9
68p35,148w
gift tax.
The Court rejected the government's argument, based on the holding in Procter
30 years earlier, that the adjustment clause violated public policy because there
was no attempt ... taxable gift.
This view of the scope of the public policy holding in Procter is in accord with
the view of the Tax Court, albeit in dicta, in a case ... savings clause in determining the amount of the estate tax marital deduction: "In
Procter, application of the savings clause would nullify the whole transaction and
the Court would have nothing
https://www.justice.gov/epstein/files/DataSet%209/EFTA01097356.pdf
EFTA01384993Set 10
2012-12-311p748w
connection with this offering, we have received an opinion of our tax counsel, Goodwin
Procter LLP, to the effect that (i) commencing with our taxable year ended December ... shares
and our prior and intended and expected manner of operation. Goodwin Procter LLP has not verified
and will not verify those representations, and their opinion assumes that such representations ... share ownership and
various other qualification tests imposed under the Code discussed below. Goodwin Procter LLP has
not reviewed and will not review our compliance with these tests
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01384993.pdf
EFTA01384947Set 10
2012-12-311p783w
REIT does not guarantee our ability to qualify as a
Our tax counsel, Goodwin Procter LLP, has rendered an opinion to us to the effect that
(i) commencing with ... shares and our prior and intended or expected manner of operation. Goodwin
Procter LLP has not verified and will not verify those representations, and their opinion assumes that
such representations ... share ownership, the various qualification tests imposed
under the Code discussed below. Goodwin Procter LLP has not reviewed and will not review our
compliance with these tests on a continuing
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01384947.pdf
EFTA01273308Set 10
336p161,566w
Current yield: 2.84% 1,154 000 --This information was unavailable-- 80.070 92,400 78
PROCTER & GAMBLE CO
Symbol: PG Exhange: NYSE
EAI: $2,728 Current yield: 3.06% 1,134.000 --This ... Feb26 Receive Dtc PEP9CO INC 1,154.000 90,762.10
Feb26 Receive Dtc PROCTER & GAMEILE CO 1,134.000 88293.24
Feb26 Receive Dtc STAPLES INC 6,769.000 92058.40
Feb26 Roan* Dtc TRAVELERS ... Security total 1,154.000 74.097 85,50836 96,359.00 10,850.64
PROCTER &GANELE CO
Symbol: PG Etchange: NYSE
EAL 32,728 Current yield
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01273308.pdf
EFTA01273644Set 10
2015-10-02180p95,125w
Security total 1,154.000 74 097 85,508 36 117,927.26 32,418.90
PROCTER & GAMBLE CO
Symbol: PG &change: NYSE
(Al: 13.007 Current yield
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01273644.pdf
EFTA01572815Set 10
2013-04-0130p3,075w
65339F-10-1 NEE
82.47
713448-10-8 PEP
PROCTER & GAMBLE ... BROKERAGE 6.44
SANFORD C. BERNSTEIN & CO.INC.(SCB
(ID: 713448-10-8)
PROCTER & GAMBLE CO @ 81.3128 23,255.46
BROKERAGE 5.72 SANFORD C. BERNSTEIN &
CO.INC.(SCB (ID: 742718-10-9)
Page ... TRAVELERS COMPANIES INC. @ 84.6996
24,562.88 BROKERAGE 5.80 ABEL NOSER CORP
(ID: 89417E-10-9)
PROCTER & GAMBLE CO @ 77.7422 8,396.16
BROKERAGE 2.16 BARCLAYS CAPITAL
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01572815.pdf
EFTA00598147Set 9
2011-06-158p5,152w
charity,
and the formula clauses support that policy.
Respondent relies on Commissioner v. Procter, 142 F.2d 824 (4th Cir. 1944), and its progeny, for a contrary result.
©2011 Wolters Kluwer ... Federal court's final judgment to a declaratory judgment. See id. Since Commissioner v. Procter, supra,
Federal courts have relied upon that case to invalidate other saving provisions ... stock to
escape any imposition of gift tax).
The present case is distinguishable from Procter and its progeny. Here, unlike there, the formula clauses impose no
condition subsequent that would
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598147.pdf
EFTA00598139Set 9
2011-06-168p4,874w
charity, and the formula clauses
support that policy.
Respondent relies on Commissioner v. Procter, 142 F.2d 824 (4th Cir. 1944), and its progeny, for a contrary result.
There, a taxpayer ... Federal court's final judgment to a declaratory judgment. See id. Since Commissioner v. Procter, supra,
Federal courts have relied upon that case to invalidate other saving provisions ... stock to escape any
imposition of gift tax).
The present case is distinguishable from Procter and its progeny. Here, unlike there, the formula clauses impose no
condition subsequent that would
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598139.pdf
EFTA01104587Set 9
42p20,799w
ones discussed in Revenue Ruling 86-41, 1986-1 C.B. 300, Commissioner v. Procter,
142 F. 2d 824 (4th Cir. 1944) and Ward v. Commissioner ... asset). Price adjustment clauses were found to be against public
policy in Procter because, if such clauses were effective, the result of an audit of the gift tax
return could ... distinction between price adjustment clauses such as the one discussed in Procter and
defined value formula clauses (e.g. marital deduction clauses). One distinction is that the price
adjustment clause involves
https://www.justice.gov/epstein/files/DataSet%209/EFTA01104587.pdf
EFTA00105378Set 9
2020-01-1314p2,312w
midlevel administrators process them without discussing the
move with senior administrators first.
Goodwin Procter, the law firm behind the investigation, also found that Epstein had visited MIT's campus nine ... abuse survivors. It also pledged to provide more details after a full review.
Goodwin Procter's investigators found that Epstein's donations in fact totaled $850,000, starting with
https://www.justice.gov/epstein/files/DataSet%209/EFTA00105378.pdf