Subject: draft email
From: "SMancinelli" <[email-masked]>
To: <[email-masked]>
Cc: <[email-masked]>
Date: Fri, 7 Oct 2016 17:19:20 +0000

Hunter and Eric-

My thought would be to do this. I will send them the tax returns and offer them the narrative you provided- which I have edited a bit. Take a look below at my draft email:

Also- I need you to pay Rebekah's retainer- $5,000. When can you get me a check to give her?

Finally, I have a question about the narrative below. Was there also an established routine of Kathleen being given a certain amount of money each month for her to use? Or was there just the deposit to the joint USAA account for her to use? Her lawyer seemed to suggest that she was given a sort of monthly stipend to pay for expenses. Let me know.

Thank you, both.

Rebekah-

Attached are the parties tax returns for 2014 and 2015.  Please note that because of a miscommunication, Hunter believed that taxes were being withheld from his Burisma Director's Fees when in fact they were not.  The period in question covered 2014 and 2015.   2015's returns are being prepared to reflect this error and at some point the 2014 returns will need to be amended to do the same. (Hunter and Kathleen's accountant wanted to get 2015 filed before turning to 2014.)  This is being done voluntarily and this is not a result of an IRS audit or any action on the part of the IRS.

I understand Kathleen was able to get statements for the parties' accounts. Please confirm.

I wanted to also provide you with some information regarding Hunter's sources of income, which I think will also be helpful to know as you review the parties' returns and for our discussions moving forward.

Hunter has two sources of regular ordinary income:  a salary from Boies Schiller and a salary paid to him by Owasco, P.C.

His Boies Schiller salary (approx. $212,000) goes into Hunter and Kathleen's joint Wells Fargo Advisors account.  The money in that account is used to pay for Finnegan and Maisy's tuition at Sidwell and a couple of household autopays. These expenses use up most of the payments received from Boies Schiller.

Hunter also receives income from Owasco, P.C. in the amount of $143,333.00 a month which includes his Directors Fees from Burisma.  After you subtract Owasco, P.C. related expenses, there is approximately $130,000 a month left that is paid out to Hunter in the form or salary or bonus.

After taxes (using a 45% tax rate), that leaves approx. $71,500 a month for Hunter and Kathleen's personal expenses. I previously sent you a list of their monthly debt service amounts.  After you account for $24,000 of auto-pays (mortgage, car payments, etc) and additional monthly bills that are not on autopay ($10,000), that leaves Hunter and Kathleen with approximately $37,500 a month for discretionary spending (ie- food, entertainment, clothes, unplanned house related expenses, spending money for the kids, etc).  To this point, that money has gone into the joint USAA account which both parties can access.

Again, I just wanted to give you a better understanding of the flow of money.

Sarah E. Mancinelli, Esq.
Ain & Bank, P.C.
1900 M. Street, NW, Suite 600
Washington, D.C.  20036-3565
(202) 530-3355 (direct dial)
(202) 530-4411 (fax