From: Richard Kahn •

From: Richard Kahn • To: "Jeffrey E." <[email protected]> Subject: Date: Fri, 06 Nov 2015 21:10:09 +0000 Attachments: SHBRK_Scann15110616392.pdf i prepared a summary of your days analysis for past 3 years along with projections for remainder of 2015 and 2016 it appears for 2016 with extra 30 days or 3 year test your USVI days can be in 155-165 range attached is link to Erika article which give details on how extra 30 days can be used durational-residency-rules-is-onlv-about-half-as-gcncrous-as-it-appcars/ Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York NY 10022 tel fax cell Begin forwarded message: From: Subject: Message from KMBT_C253 Date: November 6, 2015 at 3:39:56 PM EST To: Reply-To: EFTA01131354