A B C=A+B D E= A+D Actual days 1/1/2017 thru 07/20/17 Required days 7121/2017 thru 12/31/17 Projected 2017 Three Year Test 2015-2017 Safe Harbor Required days 7121 •12131/2017 Safe Harbor Projected 2017 Location 2015 2016 69 25 67 5 136 30 166 199 135 151 29 180 185 132 34 5 39 153 30 183 182 145 USVI 170 148 Abroad a 24 Total 196 178 94 107 84 72 92 51 US 169 187 New York 117 145 201 164 365 365 A 365 US VI US & Abroad 365 365 Note 1) Total days needed over 3 years is 540 2) Erika article which allows 30 days in Paris or abroad to be used for USVI days to meet 183 days as long as days in USVI are still greater than days in USA before 30 days are added 3) DKI to look into Medical & plane exceptions EFTA00811529