EFTA00402137.txt

"From: Lesley Groff... To: "McGraw, Thomas""

"On Nov 9, 2012... "McGraw, Thomas" wrote: Lesley — No"

"Below is from Jeffrey: tom. this is the problematic trust... I just (hopefully) sent you the agreement"

"To: "McGraw, Thomas"... IRS Circular 230 Disclosure: JPMorgan Chase & Co. and its affiliates do not provide tax advice"

"Below is from Jeffrey: tom. this is the problematic trust„ it allows subsitution of assets of eqiiv value"

"Below is from Jeffrey: tom. this is the problematic trust... and we can discuss nextweek"