To: From: Sent: Subject: Re: Jeffrey Epstein H Tue 5/10/2016 8:05:47 PM No, I believe a day that Jeffrey travels from the U.S. to France will still count as a U.S. day (and if from New York, a New York day). Likewise on the return. The distinction as I understand it is now up to 30 days in which he is neither in the U.S. nor the V.I. will be considered V.I. days Larry From: To: Larry Delso Sent: Tuesday, May 10, 2016 3:55 PM Subject: Re: Jeffrey Epstein HI Larry! thank you so much for this...appreciate you looking in to it for us...This now being the case, the day that JE travels from the US to, say, France, and the day he flies back from, France, these days are also now counted at VI days and not US days...if he is flying from NY however, the day will still be considered a NY day...correct? On Ma 10 2016 at 1:55 PM, • wrote: Hi I admit that I am no expert on this presently but there appear to be new regs that would impact Jeffrey and which I have copied information from the current IRS publication. However, as I read it, it applies toward the count on VI days when Jeffrey is neither in the U.S. nor the VI so yes, when he is in France, for example, these days, up to 30, would count toward VI days. 4. Any day (up to a total of 30 days) that you are outside the relevant possession and the United States for business or personal travel, but this rule: a. Applies only to tax years that begin after August 26, 2015, so if you are on a calendar year basis (your tax year ends December 31), this rule will not apply to the 2015 income tax return due April 18, 2016, but may apply to income tax returns you file for EFTA_R1_00590311 EFTA02051520