# EXHIBIT 231 From: To: Sent: Subject: Attachments: McGraw, Nelson, Justin D lustin.d.nelson©jpmorgan.com> 5/8/2015 10:13:56 PM Jeffrey Epstein Offshore Deferred Comp Sec.457A slides -McGraw Presentation WA Sept. '14 0ffsite.pdt Justin — Jeffrey asked earlier today that you give him a physical copy of the above attachtnent the next time you see him. Thanks. Tom JPMormn Chase and its affiliates do not provide tax, legal or accounting advice. This tmterial Ins been prepared for infonmtioml purposes only. and is int intended to provide. aid sbatdd not be relied on for, tax, legit or accotuting advice. You shotdd consult your own tax, legal and accounting advisors before engaging in any. transaction. From: jeffrey E. 1mailto:jeevacationngimil.com] Sent: Thursdan May 07.2015 4:27 PM To: McGraw, Subject: Fwd: exempt companies tom take a look at these and would like to speak toorw re hedge fund money required to return to us as well as tech co overseas funds being brought back to US ( read VI ), pay tax at reduced rate. . a vi c corp foreign but to me domestic. ? maybe something to be done. also wanted to talk about no limit insurance that justin mentioned ----- Forwarded message ------- From: Erika Kellerhals Date: Tue, May 5, 2015 at 8:43 PM Subject: exempt companies To: Jeffrey Epstein Hope you are feeling better. See attached. Erika A. Kellerhals Member Kellerhals Kroblin PLLC 9100 Port of Sale Mall, Ste 15 St. M. VI 00802 Tel: 340 779 2564 Fax: 888 316 9269 email: ekellerhals u kellfercom Notice: This communication may contain privileged or other confidential information. If you are not the intended recipient. or believe that you have received this communication in error, please do not print. copy. re-transmit. disseminate. or otherwise use this information. Also. please indicate to the sender that you have received this e-mail in error. and delete the copy you received. Circular 230: To ensure compliance with the requirements imposed b• the IRS. we inform you that an> tax advice contained in our communication (including any. attachments) was not intended or written to be used, and cannot Ix used. for the purpose of (i) avoiding any tax penalty or (ii) promoting. marketing or recommending to another party an> transaction or matter addressed herein.