EFTA00602612Set 9
2014-04-1626p5,904w
Estate Planning Overview
Presented to:
Leon D. and Debra R. Black
Overview of Estate Plan as of April 16, 2014
May 16, 2014
Nancy A. Kistler, CFP® Aaron Shamshoian ... York, New York 10036
EFTA00602612
Leon D. and Debra R. Black
Overview of Estate Plan as of Apri116, 2014
Statement of Disclosure
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https://www.justice.gov/epstein/files/DataSet%209/EFTA00602612.pdf
EFTA01131014Set 9
2012-05-1129p14,282w
LONG, LIFE IS SHORT1:
ESTATE PLANNING FOR THE ARTIST AND THE ART COLLECTOR
ABA SECTION OF TAXATION
2012 MAY MEETING
May 11, 2012
Sarah M. Johnson, Esq.
Joshua J. Kaufman ... strongly caution clients against placing art in children's homes with no
gift or estate tax reporting.
o There is no statute of limitations for estate tax fraud.
o Heirs ... time is considered a partial
interest.
• For example, a donor cannot retain a life estate and contribute the remainder
interest in a work of art to charity and receive
https://www.justice.gov/epstein/files/DataSet%209/EFTA01131014.pdf
EFTA00812107Set 9
52p11,737w
price and reduced
funding. This year however we note geopolitical Attraction to real estate for matching and
shocks in developed markets are shaping decision flexible participation
making. When coupled with ... increasing allocations to high-quality
end of quantitative easing, the commencement direct real estate given perceived return, matching
of quantitative tightening and ongoing volatility and flexibility attributes.
in currencies ... market allocations
in an effort to reduce foreign currency exposure.
We focus on real estate in our third theme,
highlighting accelerated growth in the asset class.
We examine the drivers
https://www.justice.gov/epstein/files/DataSet%209/EFTA00812107.pdf
EFTA01087514Set 9
2007-07-1317p5,779w
multiple fiduciaries as may
be acting from time to time, and the term "my estate" includes my testamentary property.
5. The word "give," where applicable, includes "devise" and/or
"bequeath ... corporation, organization or other entity, transfers to which are deductible for Federal income
and estate tax purposes under Section 170(c) and Section 2055(a) of the Code ... words "Residuary Estate" shall mean "all the rest, residue and
remainder of my estate and property, of whatever kind or nature and wherever situate, other than
property over which
https://www.justice.gov/epstein/files/DataSet%209/EFTA01087514.pdf
EFTA01474123Set 10
2015-07-317p2,272w
Managing Director, Senior Wealth Planning Strategist
Tax Topics
2015-07
07/31/15
New York's estate tax and non-residents
It is not news that in late March of last year ... York changed its estate
tax law. What may be news,
however, is how favorable this revised law is for non-resident decedents
with real or tangible personal
property located ... York.
Background. Prior to the changes, New York only had a $1 million estate tax
exclusion, which rapidly
disappeared if a decedent's taxable estate exceeded it. With these changes
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01474123.pdf
EFTA00607892Set 9
58p17,786w
such power may be exercised in favor
of the Settlor, the Settlor's estate, the Settlor's creditors or the creditors of the Settlor's estate and
(c) such power ... such Persons (including,
but not limited to, the Personal Representatives of any estate and the trustees of
any trust), as they determine in their discretion, and, in the case ... loan to any
estate or trust, irrespective of whether any beneficiary, Personal Representative or
trustee of any such estate or trust is a beneficiary or Trustee under this Trust
Agreement
https://www.justice.gov/epstein/files/DataSet%209/EFTA00607892.pdf
EFTA00075562Set 9
2019-08-1046p5,918w
VIRGIN ISLANDS
DIVISION OF ST. THOMAS AND ST. JOHN
IN THE MATTER OF THE ESTATE OF Probate No. ST-19-PB-80
e:, rn
JEFFREY E. EPSTEIN
Deceased. Action ... VALUE OF VALUE OF
ASSETS AS OF ASSETS AS
ASSETS OF THE ESTATE 08/10/2019* OF 12/31/2019*
Real Property NONE $0.00 $0.00
Personal Property
Assets Directly Owned by Decedent
Bank Accounts ... appraisal estimated values subject to change.
EFTA00075562
RECONCILIATION OF ESTATE CASH ON HAND
I. DECEDENT'S CASH ON HAND AT AUGUST 10, 2019 $9,441,394
11. INCOME
https://www.justice.gov/epstein/files/DataSet%209/EFTA00075562.pdf
EFTA00267347Set 9
31p14,690w
Telecommunication Systems, denied BAS rebates and tax debts created, debts created in Real Estate,
banking institutions, Community Government institutions, Legal Services, personal bank accounts,
Government Department accounts / skimming income ... each other, Government Positions, Police
Officers, Outlaw Motorcycle gangs, Medical Industry, Religion, Real Estate, Business Advisors, and
involved direct Sexual targeting by police officers
Resulting in:
• Derogation of the victim ... Medical Legal services, Government Sources, Senators, Police
Commissioners, Commonwealth, Federal Police, Lawyers, SACAT / Real Estate matters
Resulting in Entrapment of the victim in the Targeting as a result of :
• Denied
https://www.justice.gov/epstein/files/DataSet%209/EFTA00267347.pdf
EFTA00026279Set 8
2015-12-31123p48,592w
amount 15b
16a Pensions and annuities 16a b Taxable amount 16b
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 -3,642.
18 Farm income ... STATEMENT 6 6 34,571.
b 0 General sales taxes
6 Real estate taxes (see instructions) 6 85,132.
7 Personal property taxes 7
8 Other taxes. List type ... Schedule SE, line 2.
(It you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 31 -500.
• If a loss, you must
https://www.justice.gov/epstein/files/DataSet%208/EFTA00026279.pdf
EFTA01145985Set 9
46p13,969w
portion of the Trust
Fund is includible in the Settlor's gross estate for federal estate tax purposes, the portion so
includible shall be paid (i) to such ... more Persons, other than the Settlor, the Senior's
estate, the Senior's creditors or the creditors of the Settlor's estate, either outright or in further
trust, upon such ... change in the valuation of any interest in a Trust
for federal gift or estate tax purposes; and (iii) is permitted by Article VI (without regard to
paragraph
https://www.justice.gov/epstein/files/DataSet%209/EFTA01145985.pdf
EFTA01454378Set 10
2001-01-021p632w
death, the value of the PPVA is generally
included in the decedent's gross estate for U.S. federal estate tax purposes.; ' There is no fair
market value basis step ... Code, a deduction with respect to IRD is permitted
for the allocable portion of estate taxes resulting from the inclusion of the PPVA in the
annuitant's estate.
a. Estate ... Deduction if Tax-Exempt Charity is Beneficiary
For U.S. federal estate tax purposes, the estate may offset the inclusion of the
PPVA in the estate for estate tax purposes
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01454378.pdf
EFTA01069394Set 9
2010-09-0234p14,542w
order standardizing procedures for obtainin
19 disoovery from Mr. Stettin and the RBA estate,
11
20 and al last on the face ofit, it takes
IS
19 21 Jurisdiction over ... against the debto
13 Now, Mr. Fannels office on behalf of 14 estate .
don't think that's
14 LM wants to do that. We 15 MR. ACICERMAN: That ... only reason the trustee is 6 Rothstein, and Ws not en estate dais, It's
7 here — 7 against Scott Rothstein personalty.
THE COURT: Walt, there's bean a privilege
https://www.justice.gov/epstein/files/DataSet%209/EFTA01069394.pdf
EFTA00087318Set 9
2020-05-283p1,253w
copy of this email, to schedule 30 minutes with tomorrow on this.
Epstein estate.
attendees are Eland me.
Thanks.
From: (USANYS). >
Sent: Thursday ... point where we need to more concretely plan our litigation with the estate.
Did I hear you say that about to give birth? If so, wonderful!, but should ... court directed the AG to ensure that its criminal activity liens on the estate's property did not
prevent the executors from paying administrative expenses or preserving the estate
https://www.justice.gov/epstein/files/DataSet%209/EFTA00087318.pdf
EFTA00087333Set 9
2020-05-283p1,116w
point where we need to more concretely plan our litigation with the estate.
Did I hear you say that MI about to give birth? If so, wonderful!, but should ... court directed the AG to ensure that its criminal activity liens on the estate's property did not
prevent the executors from paying administrative expenses or preserving the estate ... assets. However, the estate's bank
accounts are currently frozen due to the AG's liens, and the AG is taking the position that it will only allow funds
https://www.justice.gov/epstein/files/DataSet%209/EFTA00087333.pdf
EFTA00086220Set 9
2019-12-2017p4,281w
request authorization to disclose certain trust agreements and related documents to a trusts and
estates expert we have retained to advise us in this area of law, and to attorneys ... form to the order requested
herein, relating to an earlier set of trust and estate documents which we had received in this
EFTA00086220
investigation; this application relates to an additional ... trusts and estate documents that we
have subsequently received.
I. The Criminal Investigation. In November 2018, this Office, in conjunction with the
Federal Bureau of Investigation and the New York
https://www.justice.gov/epstein/files/DataSet%209/EFTA00086220.pdf