Thinking the Unthinkable: ISIS, Iran, Al Qaeda & Syria. by Nehad Ismail (See also Axis of Opportinity Part 3 published by Defence Viewpoints on 25th June 2014)
Part Two
That leading members of al Qaeda were based in Iran from 2002 onward was known to the U.S. government at the time. In a letter that bin Laden wrote just five days before he died, he described a document from his son Saad, who had lived in Iran for years. The document exposes the truth of the Iranian regime's relations with al-Qaeda.
A letter to bin Laden from his chief of staff, dated 11 June 2009, contains a detailed account of a group of "mid-level" al Qaeda members recently released by Iran, including three Egyptians, a Yemeni, an Iraqi and a Libyan. In Feb 2014, the Lebanese Daily Star reported that the Obama administration accused Tehran of assisting al-Qaeda operatives based in Iran to transfer Sunni fighters to Syria.