EFTA00859545.txt

"From: jeffrey E. To: Dlugash, Alan Subject: Fwd: Grantor Trust and Disregarded Entity Reporting Date: Tue, 14 Apr 2015 16:41:33 +0000"

"From: Richard Joslin Date: Tue, Apr 14, 2015 at 10:42 AM Subject: Grantor Trust and Disregarded Entity Reporting To: jeffrey E."

"Richard Joslin CFO Elysium Management LLC"

"I have consulted with Alan Dlugash on the best way to file Form 1041... please see the From 1041 attachment that Alan and I prepared."

"This reporting will ensure that Leon's return reports directly... trust_letter to_1041_BLACK_FAMILY 1997 TRUST.pdf"

"Please review the proposed reporting for grantor trusts and plan below... This reporting will ensure that Leon's return reports directly"

"Cc: Dlugash Alan, Brad Wechsler... This reporting will ensure that Leon's return reports directly"