EFTA00188130 Form 2553 (Rev. July 1999) Department of the Treasury Internal Revenue Service Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code) ▶ See Parts II and III on back and the separate instructions. ▶ The corporation may either send or fax this form to the IRS. See page 1 of the instructions. OMB No. 1545-0146 Notes: 1. This election to be an S corporation can be accepted only if all the tests are met under Who may elect on page 1 of the instructions; all signatures in Parts I and III are originals (no photocopies); and the exact name and address of the corporation and other required form information are provided. 2. Do not file Form 1120S, U.S. Income Tax Return for an S Corporation, for any tax year before the year the election takes effect. 1. If the corporation was in existence before the effective date of this election, see Taxes an S corporation may owe on page 1 of the instructions.

Part I Election Information
Please Type or Print	Name of corporation(see instructions) JEGE, Inc.	A Employer identification number
	Number, street, and room or suite no.(If a P.O. box, see instructions.) 103 Foulk Road, Suite 202	B Date incorporated September 7, 2000
	City or town, state, and ZIP code Wilmington, DE 19803	C State of Incorporation Delaware
	D Election is to be effective for tax year beginning(month, day, year)

## Darren K. Indyke, Vice President H If this election takes effect for the first tax year the corporation exists, enter month, day, and year of the earliest of the following: (1) date the corporation first had shareholders, (2) date the corporation first had assets, or (3) date the corporation began doing business 1 Selected tax year: Annual return will be filed for tax year ending (month and day) ▶ December 31. If the tax year ends on any date other than December 31, except for an automatic 52-53-week tax year ending with reference to the month of December, you must complete Part II on the back. If the date you enter is the ending date of an automatic 52-53-week tax year, write "52-53-week year" to the right of the date. See Temporary Regulations section 1.441-2T(e)(3).

	Signature	Number of shares	Dates acquired		N Shareholder's tax year ends (month and day)
J Name and address of each shareholder; shareholder's spouse having a community property interest in the corporation's stock, and each tenant in common, joint tenant, and tenant by the entirety. (A husband and wife (and their estates) are counted as one shareholder in determining the number of shareholders without regard to the manner in which the stock is owned.)	N Shareholders' Consent Statement.	L Stock owned		M Social security number or employer identification number (see instructions)	N Shareholder's tax year ends (month and day)
Jeffrey E. Epstein Suite B-3 St. Thomas, USVI 00802		100	1/1/01		12/3