Subject: RE: Educational Trust Fund
From: "Michael C. Hochman" <[email-masked]>
To: "Hallie Biden" <[email-masked]>
Cc: <[email-masked]>
Date: Wed, 18 Nov 2015 17:10:06 +0000

Yes.  Turns out, only one successor trustee (you) will need to sign 529 forms.  Will you be home?  I can witness signatures and take with me.

Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162
(302) 656-2769 (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

From: Hallie Biden [mailto:[email-masked]]
Sent: Wednesday, November 18, 2015 11:22 AM
To: Michael C. Hochman
Cc: [email-masked]
Subject: Re: Educational Trust Fund

​Great, thanks. Can you drop by on your way home tonight at my house with the forms?

On Wed, Nov 18, 2015 at 11:18 AM, Michael C. Hochman <[email-masked]<mailto:[email-masked]>> wrote:
Sure.  I will revise the Trust Agreement.  I can give you the college fund forms for each of you to sign too.

Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162<tel:%28302%29%20656-8162>
(302) 656-2769<tel:%28302%29%20656-2769> (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

From: Hallie Biden [mailto:[email-masked]<mailto:[email-masked]>]
Sent: Wednesday, November 18, 2015 8:27 AM
To: Michael C. Hochman
Cc: [email-masked]<mailto:[email-masked]>

Subject: Re: Educational Trust Fund

Can you please have the Successor's be me, Hunter and Nana? ​

On Tue, Nov 17, 2015 at 2:47 PM, Michael C. Hochman <[email-masked]<mailto:[email-masked]>> wrote:
One of three successor trustees if I am unable to serve.  From Trust Agreement:

(1)         Naming Individual Successor or Substitute Trustee.  If the individual Trustee should fail to qualify as Trustee hereunder, or for any reason should cease to act in such capacity, the successor or substitute Trustee who shall also serve without bond shall be the next person willing to serve from the list below in the order named:

R. Hunter Biden

ashley biden

Hallie O. Biden

Each needs to sign 529 paperwork to have “doomsday” authority to administer Trust.
Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162<tel:%28302%29%20656-8162>
(302) 656-2769<tel:%28302%29%20656-2769> (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

From: [email-masked]<mailto:[email-masked]> [mailto:[email-masked]<mailto:[email-masked]>]
Sent: Tuesday, November 17, 2015 2:37 PM
To: Michael C. Hochman
Cc: Hallie Biden

Subject: Re: Educational Trust Fund

What does Ashley have to do with this?

RHB
202-333-1880<tel:202-333-1880>

On Nov 17, 2015, at 10:54 AM, Michael C. Hochman <[email-masked]<mailto:[email-masked]>> wrote:
Morning.  I have a set of papers that I need both of you and Ashley to sign for Natalie and Hunter’s 529 college funds.  Are you available sometime this week to sign?

Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162<tel:%28302%29%20656-8162>
(302) 656-2769<tel:%28302%29%20656-2769> (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

From: Hallie Biden [mailto:[email-masked]]
Sent: Thursday, November 05, 2015 12:01 PM
To: Michael C. Hochman
Cc: R. Hunter Biden ([email-masked]<mailto:[email-masked]>)
Subject: Re: Educational Trust Fund

thanks Michael! ​

On Thu, Nov 5, 2015 at 10:54 AM, Michael C. Hochman <[email-masked]<mailto:[email-masked]>> wrote:
List attached.  let me know if any questions.

See you soon.

Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162<tel:%28302%29%20656-8162>
(302) 656-2769<tel:%28302%29%20656-2769> (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

From: Hallie Biden [mailto:[email-masked]<mailto:[email-masked]>]
Sent: Thursday, November 05, 2015 10:23 AM
To: Michael C. Hochman
Cc: R. Hunter Biden ([email-masked]<mailto:[email-masked]>)
Subject: Re: Educational Trust Fund

Yes, both are our good email addresses.
thanks​

On Thu, Nov 5, 2015 at 9:50 AM, Michael C. Hochman <[email-masked]<mailto:[email-masked]>> wrote:
Hi.  Have list for you, which I will email, but wanted to make sure these are good email addresses first.  Write back to confirm, then I will send the list.

-M

Michael C. Hochman
Monzack Mersky McLaughlin and Browder, P.A.
1201 N. Orange Street
Suite 400
Wilmington, DE  19801
(302) 656-8162<tel:%28302%29%20656-8162>
(302) 656-2769<tel:%28302%29%20656-2769> (Fax)
[email-masked]<mailto:[email-masked]>
IMPORTANT NOTICE:  This email, including all attachments, may contain attorney-client communications or other privileged, confidential, protected, and/or non-public information.  If you are not an intended recipient (even if it was sent to your email address), please notify the sender by replying to this message and then deleting it.  Unintended recipients may not use, store, reproduce, distribute, disseminate, or retransmit this message or its contents.
IRS CIRCULAR 230 NOTICE:  Unless otherwise specifically stated, U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of:  (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).

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Hallie Olivere Biden

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Hallie Olivere Biden

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Hallie Olivere Biden

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Hallie Olivere Biden