EFTA Document EFTA02011741

To: [email protected][[email protected]]; Jeffrey [email protected]] From: Rich Kahn Sent: Tue 2/1/2011 9:37:05 PM Subject: Gary Kerney Spoke with him regarding payroll vs. consulting and he was going to reach out to a local USV1 accountant. He has been preparing his own tax returns for the past 20 years and is going to contact someone that Jeanne referred to him. He believes that he should be a USVI resident for 2010 and 2011 which save him approximately 5% or 13,000 per annum. Gary said he would call me by Friday to discuss in more detail Rich Kahn HBRK Associates Inc. 301 East 66th Street, Suite 10F New York, NY 10065 EFTA_R1_00513480 EFTA02011741