EFTA01187236.txt

"From: "McCaffrey, Carlyn" ... CC: ... Jeffrey Epstein <[email protected]> Subject: [WARNING: MESSAGE ENCRYPTED]FW: Leon Black - form 709 Date: Sat"

"Carlyn S. McCaffrey I Partner McDermott Will & Emery LLP"

"Elyse G. Kirschner I Partner McDermott Will & Emery LLP"

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

"From: Thomas Turrin Sent: Friday, November 16, 2012 5:34 PM To: Kirschner, Elyse Subject: RE: Leon Black - form 709 Elyse, The p/w is my office zip co"

"Jeffrey Epstein is CC'd on emails containing Leon Black's private gift tax returns and strategic tax advice from his lawyers."

"have him make a gift to his 1997 GST exempt trust."

"He should just make a gift of $1.5 million to his 1997 GST exempt trust."