EFTA02365221.pdf

From: Thomas Turrin Sent: Friday, October 4, 2013 9:14 PM To: Eileen Alexanderson; 'Jeffrey Epstein' Cc: Ada Clapp Subject: RE: FRARs Leon's federal retu=n includes ALL FATCA related disclosure information. Leon was FATCA compliant =or 2011 (first year of FATCA) and will be (shortly) for 2012.</=pan> <=p> All of Leon's forei=n disclosure information is in ..except for Phaidon (for the disregarded entities). PW= is getting us the Phaidon disclosure info — we should have it early=next week. I am on top of Gregor at =WC. <=p> THOMAS TURRIN, CPA<=o:p> Partner Raich Ende Malter & Co. LLP (212 (212 (212 (917 Email: tturri Website: www.rem-co.com <http://www.rem-co.com> <=p> <=p> <=p> EFTA_R1_01360345 EFTA02365221 From: Eileen A=exanderson Sent: Friday, October 04, 20 : To: 'Jeffrey Epstein' Cc: Thomas Turrin; Ada Clapp Subject: RE: FBARs All Apollo entities are FATCA =ompliant. FATCA only applies to foreign individuals and entities. It is up to Apollo to certify =or BRH that Leon is a US citizen, which it does. Any entity that is foreign wil= need to file a FATCA ie. BJAV and Phaidon. Tom has been working with the =ax person at PWC in London to gather everything necessary for the Phaidon =elated filings. Apparently there are slightly different rules that apply to a foreign entity 100% owned by a US based indiv or ent=ty and Vinny warned that it is a bit tricky with transparent entities. From: Jeffrey =pstein Imailto:jeevacation@gmail.=om <mailto:jeevacation@gmail.com> I Sent: Friday, October 04, 2013 4:28 PM To: Eileen Alexanderson Subject: Re: FBARs is that also a fatca complinace On Fri, Oct 4, 2013 at 4:26 PM, Eileen Alexanderso I spoke to Katie Gregory and Vinny Maniscalco on the su=ject of FBARs this afternoon. Apollo prepares FBAR filings for all Apollo employees who are signatories on a foreign Apollo account.<=span> Signatory power and ownership (greater than 50%) determ=ne whether an FBAR must be made. Leon does not fit in either category as it relates to A=ollo entities. While BRH Holdings LP and GP are both Cayman entities, =he accounts that distributions are made from are JPMorgan accounts in the US in the name of these Cayman entities. Katie said Apollo does not file any FBARs for BRH at al=. Apollo had Deloitte study this issue and provide negati=e assurance on the subject. Similarly, all the accounts I have opened for Phaidon a=e US based accounts. 2 EFTA_R1_01360346 EFTA02365222 Eileen Alexanderson<=> Black Family Partners, L.P. c/o Apollo Management 9 W 57th Street New York NY 10019 phone: email: This email and any files transmitted with it are confidential and intended solely for the person or entity to whom they are addressed and may contain confidential and/or privileged </=re> material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon this=/pre> information by persons or entities other than the intended =/pre> recipient is prohibited. If you have received this email in error please contact the sender and delete the material from any computer. Apollo Global Management, LLC The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. 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