EFTA01193661.txt

"From: Richard Joslin To: jeffrey E. [email protected] Subject: Fwd: FBARS Date: Thu, 26 Jun 2014 23:21:17 +0000"

"From: Thomas Turrin Date: June 26, 2014 at 4:34:08 PM EDT To: Richard Joslin"

"THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP"

"Black Family 1997 Trust — Owns more than 50% interest in PLB LLC"

"Leon is the grantor of the 1997 trust (not Debra) under Sec 671."

"Debra is one of the trustees of the 97 Trust."

"PLB LLC -- first tier US entity owning (controlling interest) in Phaidon entities."

"Eileen signed last year as a manager of PLB LLC"

"Research on FBAR: only PLB LLC (or first US LLC) needs to file... I posted all FBARS to the Leon D. & Debra Black portal."