EFTA00949114.txt

"From: Jeffrey Epstein To: Eileen Alexanderson Subject: Re: FW: Debra Black"

"From: Kirschner, Elyse To: Eileen Alexanderson Subject: Debra Black"

"Elyse G. Kirschner I Partner Eme LLP"

"Tom Turrin sent me Debra's last gift tax return (2007)."

"working with Jeffrey on this. Will let you know what is decided."

"ask withers and gagosian if they can find an accomodator to take the rothko"

"ask withers and gagosian if they can find an accomodator to take the rothko"

"She may want to transfer to the new trust $5,066,404 and allocate her entire remaining GST exemption"

"take the rothko in the meantime to preserve the tax deferreal. ... Tom Turrin sent me Debra's last gift tax return"