EFTA02671202

From: Richard Kahn < Sent: Friday, November 6, 2015 9:10 PM To: jeffrey E. Attachments: SHBRK Scann15110616392.pdf; Untitled attachment 00403.htm i prepared a summary of your days analysis for past 3 years =long with projections for remainder of 2015 and 2016 it =ppears for 2016 with extra 30 days or 3 year test your USVI days can be =n 155-165 range attached is link to Erika article which give details on how =xtra 30 days can be used http://www.kellfer.com/blog/2015/09/08/for-many-taxpayers-treas=rys-proposed-easing-of-the-territorial-durational- residency-rules-is-only=about-half-as-generous-as-it-appears/ Richard Kahn HBRK Associates Inc. 575 Lexington =venue 4th Floor New York, NY 10022 Begin forwarded message: From: =/b>kmbizhub@hbrkassociates.com Subject: =/b>Message from =MBT_C253 Date: =/b>November 6, 2015 at 3:39:56 PM =ST To: = Reply-To: = 1 EFTA_R1_01940341 EFTA02671202