om: Richard Kahn To: Jeffrey Epstein <[email protected]> Subject: Fwd: EDC Memorandum - EAK Date: Sat, 26 Nov 2016 01:36:55 +0000 Attachments: EDC Memorandumn EAK.doc i believe that you will still qualify under 3 year average test per Erika memo attached: Physical Presence Test For taxable years ending a