EFTA00692346.txt

"From: Eileen Alexanderson To: [email protected]"

"From: Jeffrey Epstein Sent: Saturday, March 30, 2013 09:02 AM Eastern Standard Time To: Melanie Spinella"

"From: Jeffrey Epstein Sent: Saturday, March 30, 2013 09:02 AM Eastern Standard Time To: Melanie Spinella; Eileen Alexanderson"

"In January 2000... XYZ forms an equal partnership with ABC Corporation to expand XYZ's existing business operations"

"In 2000 he forms a 50/50 partnership with Jose"

"In 1995, Ken forms a partnership with a corporation in which he is the sole shareholder"

"a corporation in which he is the sole shareholder"

"As was discussed in Revenue Ruling 95-41, the IRC section 704(c) allocation method employed by the partnership can affect the amount calculated"

"Revenue Ruling 95-41 gives an example of an equal partnership formed between A and B"

"In January 1995, the corporation purchases additional licenses from the Federal Communications Commission for $150"

"XYZ contributes the licenses and ABC contributes $550 cash"

"he forms a 50/50 partnership with Jose who contributes $1,000,000 cash"

"The information contained in this communication is confidential, may be attorney-client privileged... It is the property of Jeffrey Epstein"

"Under the partnership agreement, Al and Betty are equal partners"

"the partnership creates a tax loss of $10,000 for Melvin and a tax gain of $10,000 for Adam"

"Larry contributes a note receivable with a value of $100,000 and a basis to Larry of $200,000 to Partnership P"

"Donna contributes $100,000 cash"