GEORGE V. DELSON ASSOCIATES OFFICE MEMORANDUM TO: File DATE: November 23, 2010 FROM: GVD PRIORITY STATUS: Routine COPIES TO: JEE; Internal SUBJECT: JEE/Residence/US Days As of 11/23/10 the total number of JEE days presence in the U.S. as of 11/22/10 pursuant to IRC Reg. 937-1 amounts to as follows: 7/22/10 through 10/19/10 (see copy of our 10/21/10 memo) 41 10/19/10 through 11/22/10 12 Total US days as of 11/22/10 25 (Remaining days in the year) Thus, if JEE spent the rest of the year in the US, he would be 1 day over the permitted 90 days. Travel plans should be adjusted accordingly and caution used to allow for "errors" in documentation. 885 Second Avenue, New York, NY 10017 Telephone 212-355-2404 Fax 212-355-2405 EFTA00727472