---------------------- Forwarded by Mary Fischer/HOU/EES on 08/29/2001 05:21 PM ---------------------------


David Donnelly <donnelly@gddcpa.com> on 05/17/2001 08:38:29 PM
To:	"'mfischer@enron.com '" <mfischer@enron.com>
cc:	 
Subject:	RE: Leon Kent and Lloyds


 Mary--

I'm not sure what me fee would be, but once I get a better idea of what is
required, I can provide it.  I cannot imagine that it would be too much--you
know that we try to bill according to the value provided to the client.

Unfortunately, I will be out of town (visiting my new grandson, Luca
Pelizzoli Bishop, in Tanzania) from June 29 to July 21.  I would like to
meet with all of the beneficiaries as soon as possible, however.  When will
John be in town again?  At the very least, let's meet with you and Bill--

Lloyd's--Jeanne Long follows the ALM/ANA information fairly closely.
Evidently, there was a fairly significant court case which a Texas Name lost
last week.  I do not know the details, but she is somewhat concerned.  I
still cannot imagine that the courts in Texas will allow some foreigner to
come here and take assets from honest Texans.

Jeanne tells me that there is a lot of politics involved, that the FBI is
interested in pursuing Lloyds on some securities fraud or investment scam
charges, but that the British government is trying to intervene.  I've got
no idea what it means, but if I were you, I would consider all my decisions
with the thought of protection against a bad court outcome as a possibility.
As a practical matter, this means:  Keep all trust or estate assets in the
trust or estate, minimize your non-exempt assets, and maximize your exempt
assets, such as taking any exposed funds and putting them into pension funds
or paying off a mortgage on a homestead.

If you would like to come in to discuss asset protection, I would be glad to
talk to you -- on a friend basis rather than a charge basis.

let me know when you find the trust agreement--

David

-----Original Message-----
From: mfischer@enron.com
To: donnelly@gddcpa.com
Sent: 5/17/01 7:46 PM
Subject: RE: Leon Kent and Lloyds


David,

I would like to go forward with using you as a trustee.   I don't think
that you will be exposing yourself to any liability.   The next question
is
what will your monthly fee be?

Would you be available to meet with John and hopefully Bill and myself.
John will be in town July 2nd through the 5th.  Would you be available
during one of those days?

As soon as I can find it I will mail you a copy of the trust agreement.

Thanks for all the help and should I be worried about Lloyds?

Mary




David Donnelly <donnelly@gddcpa.com> on 05/16/2001 01:05:18 PM

To:   "'mfischer@enron.com'" <mfischer@enron.com>
cc:
Subject:  RE: Leon Kent and Lloyds


Hey Mary--

Our informal policy is to not accept executorships/trustee positions,
but
we
do make exceptions.  If you think that I'm not exposing myself to much
liability, I'll be glad to do it.


Yes Leon is alive.  When he called yesterday, he reminded me twice that
he
was 83 and at least once asked me who he was talking to.  I was about to
call him and tell him not to worry about Lloyds, but another client just
called and said "Lloyds is breathing down my neck"

The possible Lloyds exposure is one more reason to keep the assets in
the
trust---

Let me know if you want to go forward with the trust--

David

David Donnelly
Gainer, Donnelly & Desroches, L.C.
Certified Public Accountants
Post Oak Office
1177 West Loop South #600
Houston TX 77027
phone 713 621 8090 ext 28
direct line 713 965 5555
fax 713 621 6907
alternate email sgainercpa@aol.com
website www.gddcpa.com


-----Original Message-----
From: mfischer@enron.com [mailto:mfischer@enron.com]
Sent: Tuesday, May 15, 2001 11:34 AM
To: donnelly@gddcpa.com
Subject: Re: Leon Kent and Lloyds



David,

Thanks for your reply on the trusts.  I've been meaning to e-mail you
back
for the last week.  It has been on my list of things to do and of course
I'm procrastinating.  I even promised my brother John I would get back
with
you on Monday.  Well I didn't fulfill that promise but I'm just one day
late.

Leon Kent is still alive!  Tell Leon that I get monthly correspondance
from
Equitas and that I trash it.   They are still trying to get names to
rejoin.  There is nothing knew that is happening at Lloyd's except the
usual propaganda that is put out by the groups that were formed in hopes
of
suing Lloyd's.  They tend to send out material saying that Lloyd's can
still come after names after they have settled with Equitas.

Back to the trusts - I really was hoping that you/the firm would take
over.
When I said that I wouldn't handle the accounting of the trusts because
of
family difficulties, I was refering to my oldest brother, John, who has
a
law degree and knows enough to ask questions and he keeps asking
questions
that I get stressed trying to answer and then we get into an arguement.
I
wanted someone who knows what their doing to handle the trusts because
he
won't ask them any questions and it is worth it to me so I can have
peace
and quiet.  (George knows John.)  John had heard good press about you
and
was very comfortable if you were interested in handling the trusts once
Chase Bank is removed as trustee.  Bill who is extremely easy going will
go
with anything.

I hope that work has slowed down now that the 15th is over and that
you've
had a chance to catch your breath.




David Donnelly <donnelly@gddcpa.com> on 05/15/2001 10:56:31 AM

To:   "'Mary Fischer'" <mfischer@enron.com>
cc:
Subject:  Leon Kent and Lloyds


Hey Mary--
your pal, Leon Kent, called me about Lloyds.  In my clients, I've got
four
or five Lloyds members.  some took the Equitas settlement, some remain
Lloyds names, and some just quit answering the mail.

My basic advice to Leon is -- ignore them, they aren't going to make you
the
test case for going after assets in Texas.  But, before I give it to
him,
is
there anything new at Lloyds that you are aware of?  What are you doing
about it?

Hope all is well.  Did you get my answer on the trust issues?

David

David Donnelly
Gainer, Donnelly & Desroches, L.C.
Certified Public Accountants
Post Oak Office
1177 West Loop South #600
Houston TX 77027
phone 713 621 8090 ext 28
direct line 713 965 5555
fax 713 621 6907
alternate email sgainercpa@aol.com
website www.gddcpa.com