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however, the IRS reached the opposite result on facts similar to those in Rothstein. That is, the
document IMAGES-009-HOUSE_OVERSIGHT_026590.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

… trust. The IRS has explicitly stated that it will not follow the Second Circuit's decision in Rothstein. Indeed, many estate planners rely heavily on Rev. Rul. 85-13's conclusions for a variety of estate planning techniques involving sales to grantor trusts. Consequently, the l...

From: jeffrey E. [[email protected]]
email IMAGES-012-HOUSE_OVERSIGHT_032998.txt May 10, 2017 House Oversight Committee — Epstein Estate Records (Nov 2025)

From: jeffrey E. [[email protected]] Sent: 5/10/2017 2:29:16 AM http://www.foxnews.com/real-estate/2017/05/08/trump-looking-to-unload-caribbean-beach-estate.html please note The information contained in this communication is confidential, may be attorney-client privileged,...

To: Melanie Spinella
email IMAGES-007-HOUSE_OVERSIGHT_023225.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…erin to describle to you in any detail BRH , the major asset of his two biggest clients. tax basis, disposiotion in the estate. . etc. ask brad to show you the liquidation of the inteveing art space cos? . Last year you asked , for my help I told you I preferred not as we would...