EFTA02460777.pdf

"From: jeffrey E. [email protected] Sent: Friday, June 3, 2016 7:15 PM To: Melanie Spinella Subject: Fwd:"

"From: Heather Gray Date: Fri, Jun 3, 2016 at 3:02 PM Subject: RE: To: jeffrey E. jeevacation=gmail.com"

"From: Jeffrey E. [email protected] Sent: Friday, June 03, 2016 11:56 AM To: Heather Gray"

"my recommendation to Leon was to use a gallery. l=felt that there were advantages to using a commercial exchange agent inste=d of a gallery on the 103"

"we used this same=exchange agent last year on the Calder 1031."

"he was extremely concerned about confidentiality with the purchase of the Cezannes."

"I will also ask the Herrick lawyer if=any of his clients who have done similar deals have been audited."

"heather leon seems to not recall the issue of findin= an alternative to the eschange agents resale cerificate. =AO he didnt remeebr you suggesting a g"

"IRS familiarity with CDEC in the event of an audit, security of funds"