EFTA02500384.pdf

From: jeffrey E. <jeevacation@gmail.com> Sent: Monday, June 8, 2015 10:47 PM To: Thomas Turrin Subject: Re: Grantor of grantor trust consolidate On Mon, Jun 8, 2015 at 6:40 PM, Thomas Turrin Jeffrey, The instructions attached ...see page 4 specif=cally includes grantors of grantor trusts. > wrote: A grantor of a grantor trust is considered to be an =E2 owner of record" ..."or holder of legal titl=". A trust grantor has an "ownership inte=est in the trust for US federal tax purposes". Leon ha= such ownership interest for US tax purposes. He must re=ort the trust's income on his personal return (If Phaidon had income flowing up to the APO2 Declar=tion, he would have to report the trust income from Phaidon on his personal return. ) =u> I understand the form is not clear in its presentati=n. You are required to list the accounts as if they're your own personal accounts. =AO The form does not provide for more explanatory options.=/u> I will also double check with our people in the morn=ng. THOMAS TURRIN, CPA</=> Partner EFTA_R1_01627307 EFTA02500384 Raich Ende Malter & =o. LLP 1375 Broadway New York, New York =0018 </=pan> =/u> =C2 =C2 CONFIDENTIAUTY STATEMENT: The information contained in this elect=onic communication, including any and all attachments and enclosures, may be privileged and is strictly confidential, intended s=lely for the use of the person(s) identified above to receive this communi=ation. If you are not the person(s) identified above to receive this commu=ication, you are hereby notified that you may not disclose print, copy, disseminate, or otherwise use the i=formation contained herein. If you are an employee or agent of the person(=) identified above to receive this communication and, as such, you have be=n authorized to deliver this communication to such person(s), you may disclose, print, copy, disseminate, or otherwis= use the information contained in this communication solely for the purpos= of such delivery. Unauthorized interception and/or use of this communicat=on are/is strictly prohibited and may be punishable by law. If you have received this communication in error= please reply and notify the sender (only) of that fact and delete the com=unication, including any and all attachments and enclosures, from your com=uter or other electronic device on which you may have received this communication. /p> please =ote 2 EFTA_R1_01627308 EFTA02500385 The information contained in this communication is confiden=ial, may be attorney-client privileged, may constitute inside informati=n, and is intended only for the use of the addressee. It is the propert= of JEE Unauthorized use, disclosure or copying of this communica=ion or any part thereof is strictly prohibited and may be unlawful. If =ou have received this communication in error, please notify us immediat=ly by return e-mail or by e-mail to jeevacation@gmail.com <mailto:jeevacation@gmail=com> , and destroy this comm=nication and all copies thereof, including all attachments. copyright -=11 rights reserved 3 EFTA_R1_01627309 EFTA02500386