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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01060572: Memorandum, Perform and Professional (DS9)

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This document is an email exchange dated November 26, 2016, between Richard Kahn of HBRK Associates Inc. (located at 575 Lexington Avenue, New York, NY) and Jeanne regarding an EDC Memorandum. The message discusses the classification of professional fees as earned income under tax law, including compensation for personal services performed by individuals or their assistants.

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To: Richard Kahn Subject: Re: EDC **Memorandum** - EAK Date: Sat, 26 Nov 2016 05:50:52 +0000 that wasnt my question.
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Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 Begin forwarded message: From: "Jeanne" Subject: EDC **Memorandum** -
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Professional fees constitute earned income even if the individual employs assistants to **perform** part or all of the services, provided that the clients

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