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R~?aǟG ~>3n ? ???Lj3l7|???q? ??x @`??|Aa1?A?GF3qB3 <'~?~ p?pp8p8<?<> ,|?,xO?U~x;o?[Ã?x??p?x_xx?|?!p?o _hI??>?> stream q 1 0 0 1 0 0 cm 612.480000 0 0 791.040000 0 0 cm /im30 Do Q endstream endobj 33 0 obj 61 endobj 34 0 obj << /Length 35 0 R>> stream BT 1 g /F10 12 Tf 1 0 0 1 223 702 Tm (New) Tj 1 0 0 1 248 702 Tm (York) Tj 1 0 0 1 278 702 Tm (State) Tj 1 0 0 1 307 702 Tm (Bar) Tj 1 0 0 1 329 702 Tm (Association) Tj 1 0 0 1 195 676 Tm (Report) Tj 1 0 0 1 234 676 Tm (on) Tj 1 0 0 1 250 676 Tm (Recent) Tj 1 0 0 1 288 676 Tm 95 Tz (Tax) Tj 100 Tz 1 0 0 1 311 676 Tm (Shelter) Tj 1 0 0 1 350 676 Tm 97 Tz (Regulations) Tj 5 Ts (1) Tj 100 Tz 0 Ts /F9 12 Tf 1 0 0 1 71 614 Tm (Introduction) Tj 1 0 0 1 143 587 Tm (This) Tj 1 0 0 1 168 587 Tm (Report) Tj 1 0 0 1 203 587 Tm 98 Tz (comments) Tj 100 Tz 1 0 0 1 256 587 Tm 92 Tz (on) Tj 100 Tz 1 0 0 1 270 587 Tm (the) Tj 1 0 0 1 288 587 Tm (Temporary) Tj 1 0 0 1 344 587 Tm (and) Tj 1 0 0 1 365 587 Tm (Proposed) Tj 1 0 0 1 413 587 Tm (Tax) Tj 1 0 0 1 435 587 Tm (Shelter) Tj 1 0 0 1 471 587 Tm (Regulations) Tj 1 0 0 1 71 560 Tm (\(the) Tj 1 0 0 1 93 560 Tm 104 Tz (\223New) Tj 100 Tz 1 0 0 1 124 560 Tm (Regulations\224\)) Tj 1 0 0 1 194 560 Tm 97 Tz (issued) Tj 100 Tz 1 0 0 1 227 560 Tm 92 Tz (on) Tj 100 Tz 1 0 0 1 242 560 Tm (October) Tj 1 0 0 1 283 560 Tm 93 Tz (22,) Tj 100 Tz 1 0 0 1 301 560 Tm 94 Tz (2002.2) Tj 100 Tz 1 0 0 1 338 560 Tm (The) Tj 1 0 0 1 359 560 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 385 560 Tm (Regulations) Tj 1 0 0 1 446 560 Tm 93 Tz (are) Tj 100 Tz 1 0 0 1 463 560 Tm (the) Tj 1 0 0 1 481 560 Tm (most) Tj 1 0 0 1 507 560 Tm (recent) Tj 1 0 0 1 71 532 Tm (in) Tj 1 0 0 1 84 532 Tm (a) Tj 1 0 0 1 92 532 Tm 96 Tz (series) Tj 100 Tz 1 0 0 1 122 532 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 135 532 Tm (regulations) Tj 1 0 0 1 192 532 Tm 97 Tz (released) Tj 100 Tz 1 0 0 1 234 532 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 248 532 Tm (the) Tj 1 0 0 1 266 532 Tm (Treasury) Tj 1 0 0 1 312 532 Tm (Department) Tj 1 0 0 1 372 532 Tm 98 Tz (\(\223Treasury\224\)) Tj 100 Tz 1 0 0 1 436 532 Tm (and) Tj 1 0 0 1 456 532 Tm (the) Tj 1 0 0 1 474 532 Tm 97 Tz (Internal) Tj 100 Tz 1 0 0 1 71 505 Tm (Revenue) Tj 1 0 0 1 116 505 Tm (Service) Tj 1 0 0 1 155 505 Tm (\(the) Tj 1 0 0 1 177 505 Tm (\223IRS\224\)) Tj 1 0 0 1 213 505 Tm 97 Tz (dealing) Tj 100 Tz 1 0 0 1 251 505 Tm (with) Tj 1 0 0 1 275 505 Tm (tax) Tj 1 0 0 1 293 505 Tm (shelter) Tj 1 0 0 1 328 505 Tm (registration,) Tj 1 0 0 1 389 505 Tm (taxpayer) Tj 1 0 0 1 433 505 Tm (disclosure) Tj 1 0 0 1 485 505 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 71 476 Tm (organizer/seller) Tj 1 0 0 1 149 476 Tm (list) Tj 1 0 0 1 167 476 Tm 96 Tz (maintenance.) 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Tj 100 Tz 1 0 0 1 155 286 Tm 96 Tz (Brown) Tj 100 Tz 1 0 0 1 184 286 Tm (was) Tj 1 0 0 1 203 286 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 217 286 Tm (principal) Tj 1 0 0 1 255 286 Tm 96 Tz (author.) Tj 100 Tz 1 0 0 1 288 286 Tm (Drafting) Tj 1 0 0 1 325 286 Tm (assistance) Tj 1 0 0 1 367 286 Tm (was) Tj 1 0 0 1 385 286 Tm (provided) Tj 1 0 0 1 423 286 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 436 286 Tm (Jonathan) Tj 1 0 0 1 473 286 Tm (E.) Tj 1 0 0 1 485 286 Tm (Cantor,) Tj 1 0 0 1 517 286 Tm (Eric) Tj 1 0 0 1 107 273 Tm 88 Tz (S.) Tj 100 Tz 1 0 0 1 118 273 Tm 96 Tz (Chun,) Tj 100 Tz 1 0 0 1 144 273 Tm (Joshua) Tj 1 0 0 1 174 273 Tm 89 Tz (R.) Tj 100 Tz 1 0 0 1 186 273 Tm 97 Tz (lsenberg,) Tj 100 Tz 1 0 0 1 225 273 Tm (Jeremy) Tj 1 0 0 1 256 273 Tm 89 Tz (A.) Tj 100 Tz 1 0 0 1 268 273 Tm 96 Tz (Matz,) Tj 100 Tz 1 0 0 1 294 273 Tm (and) Tj 1 0 0 1 311 273 Tm 97 Tz (Stephen) Tj 100 Tz 1 0 0 1 345 273 Tm (G.) Tj 1 0 0 1 358 273 Tm 96 Tz (Mills.) Tj 100 Tz 1 0 0 1 386 273 Tm 97 Tz (Helpful) Tj 100 Tz 1 0 0 1 419 273 Tm 98 Tz (comments) Tj 100 Tz 1 0 0 1 463 273 Tm 95 Tz (were) Tj 100 Tz 1 0 0 1 484 273 Tm (received) Tj 1 0 0 1 107 262 Tm (from) Tj 1 0 0 1 129 262 Tm (Andrew) Tj 1 0 0 1 163 262 Tm (N.) Tj 1 0 0 1 176 262 Tm (Berg,) Tj 1 0 0 1 200 262 Tm (Peter) Tj 1 0 0 1 223 262 Tm 97 Tz (Canellos,) Tj 100 Tz 1 0 0 1 263 262 Tm 97 Tz (Samuel) Tj 100 Tz 1 0 0 1 295 262 Tm 97 Tz (Dimon,) Tj 100 Tz 1 0 0 1 328 262 Tm 97 Tz (Dwight) Tj 100 Tz 1 0 0 1 361 262 Tm (Ellis,) Tj 1 0 0 1 384 262 Tm (Michael) Tj 1 0 0 1 420 262 Tm 96 Tz (Farber,) Tj 100 Tz 1 0 0 1 450 262 Tm (Peter) Tj 1 0 0 1 473 262 Tm (Farber,) Tj 1 0 0 1 505 262 Tm (Janet) Tj 1 0 0 1 107 250 Tm (Korins,) Tj 1 0 0 1 139 250 Tm (Robert) Tj 1 0 0 1 169 250 Tm 98 Tz (Levensohn,) Tj 100 Tz 1 0 0 1 218 250 Tm (Erika) Tj 1 0 0 1 242 250 Tm (W.) Tj 1 0 0 1 256 250 Tm (Nijenhuis,) Tj 1 0 0 1 300 250 Tm (Richard) Tj 1 0 0 1 334 250 Tm 97 Tz (Reinhold,) Tj 100 Tz 1 0 0 1 376 250 Tm (Michael) Tj 1 0 0 1 411 250 Tm 88 Tz (L.) Tj 100 Tz 1 0 0 1 422 250 Tm 96 Tz (Schier,) Tj 100 Tz 1 0 0 1 452 250 Tm (Elissa) Tj 1 0 0 1 479 250 Tm 98 Tz (Shendalman,) Tj 100 Tz 1 0 0 1 107 238 Tm (Lewis) Tj 1 0 0 1 134 238 Tm 89 Tz (R.) Tj 100 Tz 1 0 0 1 146 238 Tm 97 Tz (Steinberg) Tj 100 Tz 1 0 0 1 186 238 Tm (and) Tj 1 0 0 1 203 238 Tm (Diana) Tj 1 0 0 1 229 238 Tm (L.) Tj 1 0 0 1 241 238 Tm 97 Tz (Woilman.) Tj 100 Tz /F5 7 Tf 1 0 0 1 71 218 Tm (2) Tj /F11 10 Tf 1 0 0 1 107 218 Tm 107 Tz (See) Tj 100 Tz /F9 10 Tf 1 0 0 1 123 218 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 144 218 Tm (9017,) Tj 1 0 0 1 169 218 Tm 90 Tz (67) Tj 100 Tz 1 0 0 1 182 218 Tm 94 Tz (Fed.) Tj 100 Tz 1 0 0 1 202 218 Tm 94 Tz (Reg.) Tj 100 Tz 1 0 0 1 223 218 Tm 95 Tz (64799-01) Tj 100 Tz 1 0 0 1 263 218 Tm (\(Oct.) Tj 1 0 0 1 286 218 Tm 105 Tz (22,2002\);) Tj 100 Tz 1 0 0 1 329 218 Tm (T.D.) Tj 1 0 0 1 351 218 Tm 95 Tz (9018,) Tj 100 Tz 1 0 0 1 376 218 Tm 90 Tz (67) Tj 100 Tz 1 0 0 1 388 218 Tm 94 Tz (Fed.) Tj 100 Tz 1 0 0 1 408 218 Tm 94 Tz (Reg.) Tj 100 Tz 1 0 0 1 429 218 Tm 97 Tz (64807-01) Tj 100 Tz 1 0 0 1 469 218 Tm 95 Tz (\(Oct.) Tj 100 Tz 1 0 0 1 492 218 Tm (22,) Tj 1 0 0 1 507 218 Tm (2002\).) Tj 1 0 0 1 107 190 Tm (Temp.) Tj 1 0 0 1 135 190 Tm (Treas.) Tj 1 0 0 1 163 190 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 184 190 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 192 190 Tm 98 Tz (1.6011-4T) Tj 100 Tz 1 0 0 1 235 190 Tm 96 Tz (\(2000\)) Tj 100 Tz 1 0 0 1 264 190 Tm (\(as) Tj 1 0 0 1 278 190 Tm 97 Tz (amended) Tj 100 Tz 1 0 0 1 317 190 Tm (by) Tj 1 0 0 1 329 190 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 351 190 Tm 95 Tz (8896,) Tj 100 Tz 1 0 0 1 375 190 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 396 190 Tm 95 Tz (8691,) Tj 100 Tz 1 0 0 1 421 190 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 442 190 Tm 95 Tz (9000) Tj 100 Tz 1 0 0 1 464 190 Tm (and) Tj 1 0 0 1 481 190 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 502 190 Tm 96 Tz (9017\);) Tj 100 Tz 1 0 0 1 107 178 Tm (Temp.) Tj 1 0 0 1 135 178 Tm (Treas.) Tj 1 0 0 1 163 178 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 184 178 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 191 178 Tm 102 Tz (301.6111-IT) Tj 100 Tz 1 0 0 1 245 178 Tm (\(1984\)) Tj 1 0 0 1 275 178 Tm (\(as) Tj 1 0 0 1 289 178 Tm 97 Tz (amended) Tj 100 Tz 1 0 0 1 327 178 Tm (by) Tj 1 0 0 1 339 178 Tm (T.D.) Tj 1 0 0 1 361 178 Tm 95 Tz (7990) Tj 100 Tz 1 0 0 1 383 178 Tm (and) Tj 1 0 0 1 400 178 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 421 178 Tm 96 Tz (8078\);) Tj 100 Tz 1 0 0 1 449 178 Tm (Temp.) Tj 1 0 0 1 477 178 Tm (Treas.) Tj 1 0 0 1 505 178 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 526 178 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 107 166 Tm 97 Tz (301.611) Tj 100 Tz 1 0 0 1 141 166 Tm 95 Tz (1-2T) Tj 100 Tz 1 0 0 1 162 166 Tm (\(2000\)) Tj 1 0 0 1 191 166 Tm (\(as) Tj 1 0 0 1 205 166 Tm 97 Tz (amended) Tj 100 Tz 1 0 0 1 243 166 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 256 166 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 276 166 Tm (8896,) Tj 1 0 0 1 301 166 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 322 166 Tm 95 Tz (8961,) Tj 100 Tz 1 0 0 1 347 166 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 368 166 Tm 95 Tz (9000) Tj 100 Tz 1 0 0 1 391 166 Tm (and) Tj 1 0 0 1 407 166 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 428 166 Tm 96 Tz (9017\);) Tj 100 Tz 1 0 0 1 457 166 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 485 166 Tm (Treas.) Tj 1 0 0 1 512 166 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 533 166 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 107 154 Tm 96 Tz (301.61) Tj 100 Tz 1 0 0 1 136 154 Tm 104 Tz (12-iT) Tj 100 Tz 1 0 0 1 162 154 Tm 96 Tz (\(1984\)) Tj 100 Tz 1 0 0 1 191 154 Tm 91 Tz (\(as) Tj 100 Tz 1 0 0 1 205 154 Tm 97 Tz (amended) Tj 100 Tz 1 0 0 1 243 154 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 255 154 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 276 154 Tm (7990,) Tj 1 0 0 1 301 154 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 322 154 Tm 95 Tz (8875,) Tj 100 Tz 1 0 0 1 347 154 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 368 154 Tm 95 Tz (8896) Tj 100 Tz 1 0 0 1 390 154 Tm (and) Tj 1 0 0 1 407 154 Tm 94 Tz (T.D.) Tj 100 Tz 1 0 0 1 428 154 Tm 96 Tz (9018\).) Tj 100 Tz /F11 10 Tf 1 0 0 1 107 130 Tm 93 Tz (The) Tj 100 Tz 1 0 0 1 125 130 Tm 97 Tz (Treasury) Tj 100 Tz 1 0 0 1 163 130 Tm (Department) Tj 1 0 0 1 212 130 Tm 57 Tz (\221s) Tj 100 Tz 1 0 0 1 220 130 Tm (Enforcement) Tj 1 0 0 1 273 130 Tm 102 Tz (Proposals) Tj 100 Tz 1 0 0 1 315 130 Tm 115 Tz (for) Tj 100 Tz 1 0 0 1 330 130 Tm 103 Tz (Abusive) Tj 100 Tz 1 0 0 1 366 130 Tm 93 Tz (Tax) Tj 100 Tz 1 0 0 1 382 130 Tm (Avoidance) Tj 1 0 0 1 428 130 Tm 96 Tz (Transactions) Tj 100 Tz /F9 10 Tf 1 0 0 1 481 130 Tm (\(March) Tj 1 0 0 1 513 130 Tm (20,) Tj 1 0 0 1 107 118 Tm (2002,) Tj 1 0 0 1 132 118 Tm 108 Tz (P0-20) Tj 100 Tz 1 0 0 1 159 118 Tm 87 Tz (18\).) Tj 100 Tz /F11 10 Tf 1 0 0 1 106 94 Tm 107 Tz (See) Tj 100 Tz /F9 10 Tf 1 0 0 1 123 94 Tm 105 Tz (New) Tj 100 Tz 1 0 0 1 144 94 Tm (York) Tj 1 0 0 1 168 94 Tm 95 Tz (State) Tj 100 Tz 1 0 0 1 190 94 Tm (Bar) Tj 1 0 0 1 207 94 Tm (Ass\222n) Tj 1 0 0 1 232 94 Tm (Tax) Tj 1 0 0 1 250 94 Tm 97 Tz (Section,) Tj 100 Tz /F11 10 Tf 1 0 0 1 285 94 Tm (Report) Tj 1 0 0 1 315 94 Tm 90 Tz (on) Tj 100 Tz 1 0 0 1 328 94 Tm 93 Tz (Tax) Tj 100 Tz 1 0 0 1 344 94 Tm (Shelter) Tj 1 0 0 1 375 94 Tm (Legislation,) Tj /F9 10 Tf 1 0 0 1 425 94 Tm (No.) Tj 1 0 0 1 443 94 Tm 90 Tz (1019) Tj 100 Tz 1 0 0 1 465 94 Tm 96 Tz (\(Aug.) Tj 100 Tz 1 0 0 1 490 94 Tm (27,) Tj 1 0 0 1 505 94 Tm 96 Tz (2002\);) Tj 100 Tz 1 0 0 1 106 83 Tm 105 Tz (New) Tj 100 Tz 1 0 0 1 128 83 Tm (York) Tj 1 0 0 1 152 83 Tm 95 Tz (State) Tj 100 Tz 1 0 0 1 174 83 Tm (Bar) Tj 1 0 0 1 190 83 Tm (Ass\222n) Tj 1 0 0 1 216 83 Tm (Tax) Tj 1 0 0 1 234 83 Tm 97 Tz (Section,) Tj 100 Tz /F11 10 Tf 1 0 0 1 269 83 Tm 104 Tz (Letter) Tj 100 Tz 1 0 0 1 295 83 Tm (to) Tj 1 0 0 1 306 83 Tm 97 Tz (Treasury) Tj 100 Tz 1 0 0 1 344 83 Tm 102 Tz (Department) Tj 100 Tz 1 0 0 1 395 83 Tm (and) Tj 1 0 0 1 411 83 Tm (Internal) Tj 1 0 0 1 446 83 Tm (Revenue) Tj 1 0 0 1 482 83 Tm (Service) Tj 0 g ET endstream endobj 35 0 obj 13843 endobj 28 0 obj << /im21 21 0 R /im30 30 0 R >> endobj 27 0 obj [ 34 0 R 32 0 R ] endobj 38 0 obj << /Type /Page /Parent 2 0 R /Resources << /ProcSet 15 0 R /Font << /F1 3 0 R /F2 4 0 R /F3 5 0 R /F4 6 0 R /F5 7 0 R /F6 8 0 R /F7 9 0 R /F8 10 0 R /F9 11 0 R /F10 12 0 R /F11 13 0 R /F12 14 0 R >> /XObject 37 0 R >> /MediaBox [ 0 0 612 791 ] /Contents 36 0 R >> endobj 39 0 obj << /Type /XObject /Subtype /Image /Name /im39 /Width 2552 /Height 3296 /BitsPerComponent 1 /ImageMask true /Filter [ /RunLengthDecode ] /Length 40 0 R >> stream ?????kCV?????Z????????????????????????~x?C  ?.??x?|1?8?x~??}?#x___G?|8~ `0?p?1x? ?(? ,p?>F~U_p????#:?X?GÁ ?|8???@`?`?1? >??@F8?x@*`x?<|?<o#? 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Tj 100 Tz /F9 10 Tf 1 0 0 1 451 551 Tm 115 Tz (However,) Tj 100 Tz 1 0 0 1 109 524 Tm 116 Tz (attorneys) Tj 100 Tz /F9 12 Tf 1 0 0 1 156 524 Tm (or) Tj 1 0 0 1 169 524 Tm 98 Tz (accountants) Tj 100 Tz 1 0 0 1 228 524 Tm 96 Tz (were) Tj 100 Tz 1 0 0 1 254 524 Tm (often) Tj 1 0 0 1 282 524 Tm (not) Tj 1 0 0 1 301 524 Tm (subject) Tj 1 0 0 1 337 524 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 349 524 Tm (the) Tj 1 0 0 1 367 524 Tm (list) Tj 1 0 0 1 384 524 Tm (maintenance) Tj 1 0 0 1 448 524 Tm (requirements) Tj /F9 10 Tf 1 0 0 1 109 496 Tm 116 Tz (because) Tj 100 Tz 1 0 0 1 150 496 Tm 127 Tz (of) Tj 100 Tz 1 0 0 1 163 496 Tm 110 Tz (an) Tj 100 Tz 1 0 0 1 177 496 Tm 117 Tz (exception) Tj 100 Tz 1 0 0 1 226 496 Tm 121 Tz (for) Tj 100 Tz 1 0 0 1 243 496 Tm 117 Tz (persons) Tj 100 Tz /F9 12 Tf 1 0 0 1 283 496 Tm (unrelated) Tj /F9 10 Tf 1 0 0 1 330 496 Tm 112 Tz (to) Tj 100 Tz /F9 12 Tf 1 0 0 1 342 496 Tm (the) Tj /F9 10 Tf 1 0 0 1 360 496 Tm 114 Tz (tax) Tj 100 Tz /F9 12 Tf 1 0 0 1 378 496 Tm (shelter) Tj 1 0 0 1 413 496 Tm (who) Tj 1 0 0 1 437 496 Tm 92 Tz (do) Tj 100 Tz /F9 10 Tf 1 0 0 1 452 496 Tm 120 Tz (not) Tj 100 Tz /F9 12 Tf 1 0 0 1 470 496 Tm (participate) Tj 1 0 0 1 524 496 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 109 468 Tm (the) Tj 1 0 0 1 127 468 Tm 99 Tz (entrepreneurial) Tj 100 Tz 1 0 0 1 202 468 Tm (risks) Tj 1 0 0 1 227 468 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 241 468 Tm (benefits) Tj 1 0 0 1 282 468 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 294 468 Tm (the) Tj 1 0 0 1 312 468 Tm (tax) Tj 1 0 0 1 330 468 Tm 93 Tz (shelter.\222) Tj 5 Ts (3) Tj 100 Tz 0 Ts 1 0 0 1 180 441 Tm (The) Tj 1 0 0 1 202 441 Tm 105 Tz (term) Tj 100 Tz 1 0 0 1 227 441 Tm (\223potentially) Tj 1 0 0 1 287 441 Tm 97 Tz (abusive) Tj 100 Tz 1 0 0 1 326 441 Tm (tax) Tj 1 0 0 1 344 441 Tm 97 Tz (shelter\224) Tj 100 Tz 1 0 0 1 384 441 Tm (includes) Tj 1 0 0 1 427 441 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 447 441 Tm (transaction) Tj 1 0 0 1 503 441 Tm (a) Tj 1 0 0 1 109 413 Tm (significant) Tj 1 0 0 1 162 413 Tm (purpose) Tj 1 0 0 1 203 413 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 216 413 Tm (which) Tj 1 0 0 1 248 413 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 259 413 Tm (the) Tj 1 0 0 1 277 413 Tm 98 Tz (avoidance) Tj 100 Tz 1 0 0 1 328 413 Tm (or) Tj 1 0 0 1 341 413 Tm (evasion) Tj 1 0 0 1 381 413 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 394 413 Tm (federal) Tj 1 0 0 1 430 413 Tm (income) Tj 1 0 0 1 468 413 Tm 86 Tz (tax.) Tj 5 Ts (14) Tj 100 Tz 1 0 0 1 500 413 Tm 0 Ts (A) Tj 1 0 0 1 108 386 Tm (transaction) Tj 1 0 0 1 164 386 Tm (meets) Tj 1 0 0 1 195 386 Tm (this) Tj 1 0 0 1 215 386 Tm (test) Tj 1 0 0 1 235 386 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 246 386 Tm (it) Tj 1 0 0 1 255 386 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 266 386 Tm (either) Tj 1 0 0 1 297 386 Tm 92 Tz (\(1\)) Tj 100 Tz 1 0 0 1 313 386 Tm 102 Tz (structured) Tj 100 Tz 1 0 0 1 364 386 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 376 386 Tm (produce) Tj 1 0 0 1 418 386 Tm 95 Tz (U.S.) Tj 100 Tz 1 0 0 1 442 386 Tm (federal) Tj 1 0 0 1 479 386 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 517 386 Tm (tax) Tj 1 0 0 1 109 358 Tm (benefits) Tj 1 0 0 1 150 358 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 171 358 Tm (constitute) Tj 1 0 0 1 220 358 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 234 358 Tm (important) Tj 1 0 0 1 284 358 Tm (part) Tj 1 0 0 1 306 358 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 318 358 Tm (the) Tj 1 0 0 1 336 358 Tm 98 Tz (transaction,) Tj 100 Tz 1 0 0 1 395 358 Tm (and) Tj 1 0 0 1 415 358 Tm (the) Tj 1 0 0 1 432 358 Tm 102 Tz (promoter) Tj 100 Tz 1 0 0 1 480 358 Tm 107 Tz (\(or) Tj 100 Tz 1 0 0 1 497 358 Tm (other) Tj 1 0 0 1 108 330 Tm (person) Tj 1 0 0 1 143 330 Tm (who) Tj 1 0 0 1 167 330 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 200 330 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 214 330 Tm (responsible) Tj 1 0 0 1 272 330 Tm (for) Tj 1 0 0 1 289 330 Tm 98 Tz (registering) Tj 100 Tz 1 0 0 1 342 330 Tm (the) Tj 1 0 0 1 360 330 Tm (transaction\)) Tj 1 0 0 1 420 330 Tm 102 Tz (reasonably) Tj 100 Tz 1 0 0 1 476 330 Tm (expects) Tj 1 0 0 1 514 330 Tm (the) Tj 1 0 0 1 108 303 Tm (transaction) Tj 1 0 0 1 164 303 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 176 303 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 190 303 Tm (presented) Tj 1 0 0 1 239 303 Tm (in) Tj 1 0 0 1 252 303 Tm 98 Tz (substantially) Tj 100 Tz 1 0 0 1 316 303 Tm (similar) Tj 1 0 0 1 352 303 Tm 96 Tz (form) Tj 100 Tz 1 0 0 1 377 303 Tm (to) Tj 1 0 0 1 390 303 Tm (more) Tj 1 0 0 1 418 303 Tm (than) Tj 1 0 0 1 442 303 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 461 303 Tm 98 Tz (potential) Tj 100 Tz 1 0 0 1 108 275 Tm 98 Tz (participant,) Tj 100 Tz 1 0 0 1 166 275 Tm (or) Tj 1 0 0 1 179 275 Tm (\(2\)) Tj 1 0 0 1 195 275 Tm (a) Tj 1 0 0 1 204 275 Tm 97 Tz (Listed) Tj 100 Tz 1 0 0 1 237 275 Tm 98 Tz (Transaction.) 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Tj 100 Tz 1 0 0 1 137 157 Tm (Treas.) Tj 1 0 0 1 164 157 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 185 157 Tm 67 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 192 157 Tm 96 Tz (301.6112-1) Tj 100 Tz 1 0 0 1 238 157 Tm (T,) Tj 1 0 0 1 249 157 Tm 88 Tz (A-S) Tj 100 Tz 1 0 0 1 267 157 Tm (\(referencing) Tj 1 0 0 1 318 157 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 346 157 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 374 157 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 395 157 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 402 157 Tm 98 Tz (301.61111-1) Tj 100 Tz 1 0 0 1 453 157 Tm 88 Tz (T,) Tj 100 Tz 1 0 0 1 464 157 Tm 96 Tz (A-30\).) 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Tj 100 Tz 1 0 0 1 254 466 Tm (However,) Tj 1 0 0 1 304 466 Tm (the) Tj 1 0 0 1 322 466 Tm (maximum) Tj 1 0 0 1 373 466 Tm (penalty) Tj 1 0 0 1 412 466 Tm (imposed) Tj 1 0 0 1 456 466 Tm 92 Tz (on) Tj 100 Tz 1 0 0 1 471 466 Tm (any) Tj 1 0 0 1 491 466 Tm 96 Tz (given) Tj 100 Tz 1 0 0 1 108 438 Tm (taxpayer) Tj 1 0 0 1 152 438 Tm (for) Tj 1 0 0 1 169 438 Tm (failing) Tj 1 0 0 1 203 438 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 216 438 Tm 98 Tz (maintain) Tj 100 Tz 1 0 0 1 261 438 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 275 438 Tm (investor) Tj 1 0 0 1 317 438 Tm (list) Tj 1 0 0 1 334 438 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 345 438 Tm 98 Tz ($100,000) Tj 100 Tz 1 0 0 1 393 438 Tm (per) Tj 1 0 0 1 411 438 Tm (calendar) Tj 1 0 0 1 455 438 Tm (year.) Tj 1 0 0 1 144 410 Tm 91 Tz (C.) Tj 100 Tz 1 0 0 1 180 410 Tm (Registration) Tj 1 0 0 1 242 410 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 180 385 Tm (The) Tj 1 0 0 1 202 385 Tm (third) Tj 1 0 0 1 228 385 Tm 92 Tz (set) Tj 100 Tz 1 0 0 1 244 385 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 256 385 Tm 98 Tz (regulations,) Tj 100 Tz 1 0 0 1 316 385 Tm (contained) Tj 1 0 0 1 365 385 Tm (in) Tj 1 0 0 1 378 385 Tm (Temp.) Tj 1 0 0 1 412 385 Tm 97 Tz (Treas.) Tj 100 Tz 1 0 0 1 444 385 Tm 95 Tz (Reg.) Tj 100 Tz /F5 16 Tf 1 0 0 1 470 385 Tm 50 Tz (\247) Tj 100 Tz /F9 12 Tf 1 0 0 1 478 385 Tm (301.6111-) Tj 1 0 0 1 108 357 Tm (2T) Tj 1 0 0 1 125 357 Tm 94 Tz (\(the) Tj 100 Tz 1 0 0 1 146 357 Tm 102 Tz (\223Registration) Tj 100 Tz 1 0 0 1 213 357 Tm 99 Tz (Regulations\224\),) Tj 100 Tz 1 0 0 1 285 357 Tm (requires) Tj 1 0 0 1 327 357 Tm (that) Tj 1 0 0 1 348 357 Tm (promoters) Tj 1 0 0 1 400 357 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 413 357 Tm 98 Tz (confidential) Tj 100 Tz 1 0 0 1 473 357 Tm 98 Tz (corporate) Tj 100 Tz 1 0 0 1 520 357 Tm (tax) Tj 1 0 0 1 109 329 Tm 97 Tz (shelters) Tj 100 Tz 1 0 0 1 148 329 Tm 103 Tz (register) Tj 100 Tz 1 0 0 1 187 329 Tm (such) Tj 1 0 0 1 212 329 Tm 98 Tz (transactions) Tj 100 Tz 1 0 0 1 272 329 Tm (with) Tj 1 0 0 1 296 329 Tm (the) Tj 1 0 0 1 314 329 Tm 94 Tz (IRS.\222) Tj 5 Ts (7) Tj 100 Tz 1 0 0 1 349 329 Tm 0 Ts (A) Tj 1 0 0 1 361 329 Tm (\223confidential) Tj 1 0 0 1 427 329 Tm 98 Tz (corporate) Tj 100 Tz 1 0 0 1 475 329 Tm (tax) Tj 1 0 0 1 493 329 Tm 97 Tz (shelter\224) Tj 100 Tz 1 0 0 1 108 302 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 120 302 Tm (defined) Tj 1 0 0 1 158 302 Tm (as) Tj 1 0 0 1 171 302 Tm (any) Tj 1 0 0 1 192 302 Tm 97 Tz (entity,) Tj 100 Tz 1 0 0 1 225 302 Tm (plan,) Tj 1 0 0 1 251 302 Tm (arrangement) Tj 1 0 0 1 314 302 Tm (or) Tj 1 0 0 1 326 302 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 382 302 Tm (that) Tj 1 0 0 1 404 302 Tm 97 Tz (satisfies) Tj 100 Tz 1 0 0 1 445 302 Tm (the) Tj 1 0 0 1 463 302 Tm 98 Tz (following) Tj 100 Tz 1 0 0 1 512 302 Tm (three) Tj 1 0 0 1 108 274 Tm 98 Tz (conditions:) Tj 100 Tz 1 0 0 1 168 274 Tm (\(1\)) Tj 1 0 0 1 185 274 Tm (a) Tj 1 0 0 1 193 274 Tm (significant) Tj 1 0 0 1 246 274 Tm (purpose) Tj 1 0 0 1 287 274 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 300 274 Tm (the) Tj 1 0 0 1 318 274 Tm (structure) Tj 1 0 0 1 363 274 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 375 274 Tm (the) Tj 1 0 0 1 393 274 Tm (transaction) Tj 1 0 0 1 449 274 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 460 274 Tm (the) Tj 1 0 0 1 477 274 Tm (avoidance) Tj 1 0 0 1 529 274 Tm (or) Tj 1 0 0 1 108 247 Tm (evasion) Tj 1 0 0 1 148 247 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 161 247 Tm (federal) Tj 1 0 0 1 197 247 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 235 247 Tm (tax) Tj 1 0 0 1 253 247 Tm (for) Tj 1 0 0 1 270 247 Tm (a) Tj 1 0 0 1 278 247 Tm 98 Tz (corporate) Tj 100 Tz 1 0 0 1 326 247 Tm (participant,) Tj 1 0 0 1 384 247 Tm (\(2\)) Tj 1 0 0 1 400 247 Tm (the) Tj 1 0 0 1 418 247 Tm (transaction) Tj 1 0 0 1 474 247 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 485 247 Tm (offered) Tj 1 0 0 1 522 247 Tm (to) Tj /F6 6 Tf 1 0 0 1 73 216 Tm 83 Tz (15) Tj 100 Tz /F11 10 Tf 1 0 0 1 108 216 Tm (See) Tj /F9 10 Tf 1 0 0 1 125 216 Tm (exceptions) Tj 1 0 0 1 170 216 Tm (\(2\),) Tj 1 0 0 1 187 216 Tm (\(3\)) Tj 1 0 0 1 201 216 Tm (and) Tj 1 0 0 1 218 216 Tm (\(4\)) Tj 1 0 0 1 232 216 Tm (above) Tj 1 0 0 1 258 216 Tm (under) Tj 1 0 0 1 283 216 Tm (\223Prior) Tj 1 0 0 1 310 216 Tm (Disclosure) Tj 1 0 0 1 355 216 Tm 98 Tz (Regulations\224.) Tj 100 Tz /F6 6 Tf 1 0 0 1 74 192 Tm 83 Tz (16) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 192 Tm (Except) Tj 1 0 0 1 139 192 Tm (for) Tj 1 0 0 1 153 192 Tm 96 Tz (Listed) Tj 100 Tz 1 0 0 1 180 192 Tm 98 Tz (Transactions,) Tj 100 Tz 1 0 0 1 236 192 Tm (transactions) Tj 1 0 0 1 286 192 Tm 96 Tz (subject) Tj 100 Tz 1 0 0 1 316 192 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 327 192 Tm (registration) Tj 1 0 0 1 375 192 Tm 104 Tz (under) Tj 100 Tz 1 0 0 1 401 192 Tm 96 Tz (section) Tj 100 Tz 1 0 0 1 431 192 Tm (6111,) Tj 1 0 0 1 456 192 Tm (and) Tj 1 0 0 1 473 192 Tm (\223projected) Tj 1 0 0 1 109 175 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 140 175 Tm 98 Tz (investments\224) Tj 100 Tz 1 0 0 1 195 175 Tm 97 Tz (described) Tj 100 Tz 1 0 0 1 236 175 Tm (in) Tj 1 0 0 1 246 175 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 274 175 Tm (Treas.) Tj 1 0 0 1 301 175 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 323 175 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 330 175 Tm 97 Tz (301.611) Tj 100 Tz 1 0 0 1 363 175 Tm 105 Tz (1-iT,) Tj 100 Tz 1 0 0 1 387 175 Tm (A) Tj 1 0 0 1 397 175 Tm 95 Tz (57A,) Tj 100 Tz 1 0 0 1 419 175 Tm 96 Tz (listing) Tj 100 Tz 1 0 0 1 446 175 Tm (is) Tj 1 0 0 1 455 175 Tm (not) Tj 1 0 0 1 470 175 Tm (required) Tj 1 0 0 1 506 175 Tm (for) Tj 1 0 0 1 520 175 Tm (\(i\)) Tj 1 0 0 1 108 164 Tm (purchasers) Tj 1 0 0 1 154 164 Tm 94 Tz (who) Tj 100 Tz 1 0 0 1 173 164 Tm (paid) Tj 1 0 0 1 193 164 Tm 93 Tz (less) Tj 100 Tz 1 0 0 1 210 164 Tm (than) Tj 1 0 0 1 230 164 Tm 97 Tz ($25,000) Tj 100 Tz 1 0 0 1 265 164 Tm (to) Tj 1 0 0 1 275 164 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 288 164 Tm (organizers) Tj 1 0 0 1 331 164 Tm (and) Tj 1 0 0 1 348 164 Tm (sellers) Tj 1 0 0 1 376 164 Tm (with) Tj 1 0 0 1 397 164 Tm (respect) Tj 1 0 0 1 427 164 Tm (their) Tj 1 0 0 1 448 164 Tm (acquisition) Tj 1 0 0 1 495 164 Tm (of) Tj 1 0 0 1 505 164 Tm (an) Tj 1 0 0 1 109 152 Tm 97 Tz (interest) Tj 100 Tz 1 0 0 1 140 152 Tm (in) Tj 1 0 0 1 150 152 Tm (the) Tj 1 0 0 1 165 152 Tm (tax) Tj 1 0 0 1 180 152 Tm 97 Tz (shelter,) Tj 100 Tz 1 0 0 1 212 152 Tm (and) Tj 1 0 0 1 228 152 Tm (\(2\)) Tj 1 0 0 1 242 152 Tm 97 Tz (persons) Tj 100 Tz 1 0 0 1 275 152 Tm 96 Tz (whose) Tj 100 Tz 1 0 0 1 303 152 Tm (expected) Tj /F9 12 Tf 1 0 0 1 341 152 Tm 86 Tz (tax) Tj 100 Tz /F9 10 Tf 1 0 0 1 356 152 Tm (benefits) Tj 1 0 0 1 390 152 Tm 92 Tz (are) Tj 100 Tz 1 0 0 1 405 152 Tm 93 Tz (less) Tj 100 Tz 1 0 0 1 422 152 Tm (than) Tj 1 0 0 1 442 152 Tm 97 Tz (specified) Tj 100 Tz 1 0 0 1 480 152 Tm 98 Tz (thresholds) Tj 100 Tz 1 0 0 1 524 152 Tm 107 Tz (\(for) Tj 100 Tz 1 0 0 1 108 139 Tm 98 Tz (corporations,) Tj 100 Tz 1 0 0 1 163 139 Tm 80 Tz ($1) Tj 100 Tz 1 0 0 1 175 139 Tm 103 Tz (million) Tj 100 Tz 1 0 0 1 207 139 Tm (in) Tj 1 0 0 1 217 139 Tm (any) Tj 1 0 0 1 234 139 Tm (taxable) Tj 1 0 0 1 265 139 Tm (year) Tj 1 0 0 1 285 139 Tm (and) Tj 1 0 0 1 302 139 Tm 90 Tz ($2) Tj 100 Tz 1 0 0 1 314 139 Tm (million) Tj 1 0 0 1 345 139 Tm (in) Tj 1 0 0 1 356 139 Tm (any) Tj 1 0 0 1 373 139 Tm 98 Tz (combination) Tj 100 Tz 1 0 0 1 425 139 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 435 139 Tm (taxable) Tj 1 0 0 1 467 139 Tm (years,) Tj 1 0 0 1 493 139 Tm 93 Tz (and) Tj 100 Tz 1 0 0 1 510 139 Tm (for) Tj 1 0 0 1 108 127 Tm (noncorporate) Tj 1 0 0 1 163 127 Tm (taxpayers,) Tj 1 0 0 1 207 127 Tm 97 Tz ($250,000) Tj 100 Tz 1 0 0 1 247 127 Tm (in) Tj 1 0 0 1 257 127 Tm (any) Tj 1 0 0 1 273 127 Tm (taxable) Tj 1 0 0 1 305 127 Tm (year) Tj 1 0 0 1 324 127 Tm (and) Tj 1 0 0 1 341 127 Tm ($500,00) Tj 1 0 0 1 376 127 Tm (in) Tj 1 0 0 1 387 127 Tm (any) Tj 1 0 0 1 403 127 Tm (combination) Tj 1 0 0 1 456 127 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 467 127 Tm (taxable) Tj 1 0 0 1 498 127 Tm (years\).) Tj /F6 6 Tf 1 0 0 1 73 108 Tm 83 Tz (17) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 108 Tm (The) Tj 1 0 0 1 127 108 Tm (definition) Tj 1 0 0 1 168 108 Tm (for) Tj 1 0 0 1 182 108 Tm 98 Tz (\223promoter\224) Tj 100 Tz 1 0 0 1 230 108 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 239 108 Tm (the) Tj 1 0 0 1 254 108 Tm (same) Tj 1 0 0 1 276 108 Tm (broad) Tj 1 0 0 1 301 108 Tm (definition) Tj 1 0 0 1 343 108 Tm (used) Tj 1 0 0 1 364 108 Tm (for) Tj 1 0 0 1 378 108 Tm (\223organizers\224) Tj 1 0 0 1 431 108 Tm (in) Tj 1 0 0 1 441 108 Tm (the) Tj 1 0 0 1 456 108 Tm (Prior) Tj 1 0 0 1 478 108 Tm (List) Tj 1 0 0 1 108 92 Tm 98 Tz (Maintenance) Tj 100 Tz 1 0 0 1 162 92 Tm 98 Tz (Regulations.) Tj 100 Tz 0 g ET endstream endobj 80 0 obj 12871 endobj 73 0 obj << /im21 21 0 R /im30 30 0 R /im39 39 0 R /im48 48 0 R /im57 57 0 R /im66 66 0 R /im75 75 0 R >> endobj 72 0 obj [ 79 0 R 77 0 R ] endobj 83 0 obj << /Type /Page /Parent 2 0 R /Resources << /ProcSet 15 0 R /Font << /F1 3 0 R /F2 4 0 R /F3 5 0 R /F4 6 0 R /F5 7 0 R /F6 8 0 R /F7 9 0 R /F8 10 0 R /F9 11 0 R /F10 12 0 R /F11 13 0 R /F12 14 0 R >> /XObject 82 0 R >> /MediaBox [ 0 0 612 791 ] /Contents 81 0 R >> endobj 84 0 obj << /Type /XObject /Subtype /Image /Name /im84 /Width 2552 /Height 3296 /BitsPerComponent 1 /ImageMask true /Filter [ /RunLengthDecode ] /Length 85 0 R >> stream ꪿P???????_?? ???P? ???????????? ?)/?~A+E/߯_?<!?>޿S|_'Â????8?]<?`G8 > m`???<<<`7?8?)l 0?0??0 ?Ł ?À`<?|?|>>0?<?!>?_ ??(`???`?? p???C??~??_ ??~~????????????_?????~?~????????????~?_??????~?>p????????????_?????>`|?:?U??'??v??|???~????>~p~?????~??>??>??>??)U~??ỿ??U???????8>? +?~??s????~??|?? ? +?>?~??y>??|??????>???? +?>??y???~????? ?? +?>~?s??????????? ?? +??>??3?????σ~?p?~??????;~~~p???????߇??x? ?????;?~?|???????????x? ????;???~?????????????~ ??7{??;??aG~>???? ??=??a_?|?73?????`??σ?#7?Ì??>?_^? 88????J????? >?x `0?Jx<?|||_ 8WjW?MH*pG _'O:?UYدC?_zyß?ß????à????à??'/j???_??? ?U?? ???? ?}p(???.>??q? ?P?`?(??|ppp?(?`Z.x    `>q<?x~ ?@??|x<p` @\?~?`?x~??~ ??~??q?z"???? ?~`?=B@|[???qχ??>?~??~???|?B?p?<-`|?~????P??B]?ہ ???*?L|?>???????"?+?~? ??*??Ak_?S2o??]?>?:?>?w? ??|?*?> ?U?x????>?>??> ???χ ?(?~??~?> ?????  ??G??~???  ?? ?"?χ ?G|?~?? ?> ???88??σ?d???|?~????[B!??|?p?????߃?[??χ??p???>?????]???????p??~`??????].G >???p7?A(0??P ? ??x]<p__xpq???|??p?? ????]p?~??? p?? ?x??;x??? ??A ~8`+xx??;`?.g? ~>__?_W?o?WO_ݠ?|??????????QM_jՁρ?+????????_)>!=~8??N?~8??08?@ON?8?~?@à0\|`N??A|?>~N??~?N??ǃ>~???|<?N?σ>>~???xn?M??~ ~~???x?M??~<?p?'N?~?-???(???A?!?(??x?!???(?y>???!???(??3~??!??(??#???!??N?||???p??N?|?~?p?O?|~x??x?????P?|?|x??? 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Tj 100 Tz 1 0 0 1 144 485 Tm 89 Tz (4.) Tj 100 Tz /F11 12 Tf 1 0 0 1 179 485 Tm (Loss) Tj 1 0 0 1 205 485 Tm 98 Tz (transactions.) Tj 100 Tz /F9 12 Tf 1 0 0 1 273 485 Tm (Any) Tj 1 0 0 1 296 485 Tm (transaction) Tj 1 0 0 1 351 485 Tm (that) Tj 1 0 0 1 373 485 Tm (results) Tj 1 0 0 1 408 485 Tm 92 Tz (in,) Tj 100 Tz 1 0 0 1 423 485 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 436 485 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 447 485 Tm (reasonably) Tj 1 0 0 1 180 472 Tm (expected) Tj 1 0 0 1 225 472 Tm (to) Tj 1 0 0 1 238 472 Tm 96 Tz (result) Tj 100 Tz 1 0 0 1 267 472 Tm 92 Tz (in,) Tj 100 Tz 1 0 0 1 282 472 Tm (a) Tj 1 0 0 1 291 472 Tm 96 Tz (gross) Tj 100 Tz 1 0 0 1 319 472 Tm (loss) Tj 1 0 0 1 341 472 Tm (deductible) Tj 1 0 0 1 394 472 Tm (under) Tj 1 0 0 1 424 472 Tm (section) Tj 1 0 0 1 462 472 Tm 83 Tz (165) Tj 100 Tz 1 0 0 1 180 458 Tm (\(disregarding) Tj 1 0 0 1 247 458 Tm (loss) Tj 1 0 0 1 268 458 Tm (limitation) Tj 1 0 0 1 318 458 Tm 96 Tz (rules\)) Tj 100 Tz 1 0 0 1 348 458 Tm (in) Tj 1 0 0 1 360 458 Tm (excess) Tj 1 0 0 1 395 458 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 408 458 Tm (certain) Tj 1 0 0 1 443 458 Tm (threshold) Tj 1 0 0 1 491 458 Tm (dollar) Tj 1 0 0 1 180 444 Tm 95 Tz (amounts:) Tj 100 Tz 1 0 0 1 234 418 Tm 83 Tz (o) Tj 100 Tz 1 0 0 1 252 418 Tm (for) Tj 1 0 0 1 269 418 Tm 98 Tz (corporate) Tj 100 Tz 1 0 0 1 316 418 Tm (taxpayers,) Tj 1 0 0 1 368 418 Tm (the) Tj 1 0 0 1 386 418 Tm (threshold) Tj 1 0 0 1 434 418 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 445 418 Tm 94 Tz ($10) Tj 100 Tz 1 0 0 1 466 418 Tm (million) Tj 1 0 0 1 504 418 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 516 418 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 252 405 Tm 98 Tz (\(taxable\)) Tj 100 Tz 1 0 0 1 297 405 Tm (year) Tj 1 0 0 1 320 405 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 334 405 Tm 94 Tz ($20) Tj 100 Tz 1 0 0 1 354 405 Tm (million) Tj 1 0 0 1 392 405 Tm (in) Tj 1 0 0 1 405 405 Tm (any) Tj 1 0 0 1 425 405 Tm 98 Tz (combination) Tj 100 Tz 1 0 0 1 488 405 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 501 405 Tm 96 Tz (years;) Tj 100 Tz 1 0 0 1 234 379 Tm 83 Tz (o) Tj 100 Tz 1 0 0 1 252 379 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 268 379 Tm (partnerships) Tj 1 0 0 1 330 379 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 350 379 Tm 83 Tz (S) Tj 100 Tz 1 0 0 1 359 379 Tm (corporations,) Tj 1 0 0 1 426 379 Tm (the) Tj 1 0 0 1 444 379 Tm (threshold) Tj 1 0 0 1 491 379 Tm 88 Tz (is) Tj 100 Tz /F11 12 Tf 1 0 0 1 502 379 Tm 83 Tz ($5) Tj 100 Tz /F9 12 Tf 1 0 0 1 251 365 Tm (million) Tj 1 0 0 1 289 365 Tm (in) Tj 1 0 0 1 302 365 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 322 365 Tm (year) Tj 1 0 0 1 345 365 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 358 365 Tm 94 Tz ($10) Tj 100 Tz 1 0 0 1 379 365 Tm 103 Tz (million) Tj 100 Tz 1 0 0 1 417 365 Tm (in) Tj 1 0 0 1 430 365 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 450 365 Tm 98 Tz (combination) Tj 100 Tz 1 0 0 1 513 365 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 252 352 Tm 96 Tz (years;) Tj 100 Tz 1 0 0 1 283 352 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 234 326 Tm 83 Tz (o) Tj 100 Tz 1 0 0 1 252 326 Tm (for) Tj 1 0 0 1 269 326 Tm 98 Tz (individuals) Tj 100 Tz 1 0 0 1 325 326 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 344 326 Tm 97 Tz (trusts,) Tj 100 Tz 1 0 0 1 377 326 Tm (the) Tj 1 0 0 1 394 326 Tm (threshold) Tj 1 0 0 1 443 326 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 454 326 Tm 92 Tz ($2) Tj 100 Tz 1 0 0 1 468 326 Tm (million) Tj 1 0 0 1 506 326 Tm (in) Tj 1 0 0 1 518 326 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 251 312 Tm (year) Tj 1 0 0 1 275 312 Tm (or) Tj 1 0 0 1 288 312 Tm 92 Tz ($4) Tj 100 Tz 1 0 0 1 303 312 Tm (million) Tj 1 0 0 1 341 312 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 353 312 Tm (any) Tj 1 0 0 1 373 312 Tm (combination) Tj 1 0 0 1 437 312 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 449 312 Tm 96 Tz (years;) Tj 100 Tz 1 0 0 1 481 312 Tm (or,) Tj 1 0 0 1 497 312 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 507 312 Tm (the) Tj 1 0 0 1 252 298 Tm (loss) Tj 1 0 0 1 273 298 Tm 96 Tz (arises) Tj 100 Tz 1 0 0 1 303 298 Tm 95 Tz (with) Tj 100 Tz 1 0 0 1 327 298 Tm (respect) Tj 1 0 0 1 364 298 Tm (to) Tj 1 0 0 1 377 298 Tm (a) Tj 1 0 0 1 385 298 Tm (foreign) Tj 1 0 0 1 423 298 Tm (currency) Tj 1 0 0 1 467 298 Tm (transaction,) Tj 1 0 0 1 252 284 Tm 97 Tz ($50,000) Tj 100 Tz 1 0 0 1 293 284 Tm (in) Tj 1 0 0 1 306 284 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 326 284 Tm 96 Tz (year.) Tj 100 Tz /F11 12 Tf 1 0 0 1 144 258 Tm 78 Tz (5.) Tj 100 Tz 1 0 0 1 179 258 Tm (Sign) Tj 1 0 0 1 201 258 Tm (~flcant) Tj 1 0 0 1 235 258 Tm (book-tax) Tj 1 0 0 1 279 258 Tm 93 Tz (c4\[ferences.) Tj 100 Tz /F9 12 Tf 1 0 0 1 341 258 Tm (With) Tj 1 0 0 1 367 258 Tm 103 Tz (respect) Tj 100 Tz 1 0 0 1 405 258 Tm (to) Tj 1 0 0 1 417 258 Tm 102 Tz (reporting) Tj 100 Tz 1 0 0 1 465 258 Tm 98 Tz (companies) Tj 100 Tz 1 0 0 1 179 245 Tm (under) Tj 1 0 0 1 209 245 Tm (the) Tj 1 0 0 1 228 245 Tm 98 Tz (Securities) Tj 100 Tz 1 0 0 1 278 245 Tm 98 Tz (Exchange) Tj 100 Tz 1 0 0 1 327 245 Tm (Act) Tj 1 0 0 1 348 245 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 362 245 Tm 92 Tz (1934) Tj 100 Tz 1 0 0 1 388 245 Tm (or) Tj 1 0 0 1 401 245 Tm (business) Tj 1 0 0 1 445 245 Tm (entities) Tj 1 0 0 1 482 245 Tm (with) Tj 1 0 0 1 507 245 Tm 96 Tz ($100) Tj 100 Tz 1 0 0 1 179 232 Tm 103 Tz (million) Tj 100 Tz 1 0 0 1 217 232 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 230 232 Tm (more) Tj 1 0 0 1 258 232 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 271 232 Tm 96 Tz (gross) Tj 100 Tz 1 0 0 1 298 232 Tm 97 Tz (assets,) Tj 100 Tz 1 0 0 1 332 232 Tm (any) Tj 1 0 0 1 352 232 Tm (transaction) Tj 1 0 0 1 408 232 Tm (producing) Tj 1 0 0 1 460 232 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 473 232 Tm (reasonably) Tj 1 0 0 1 179 217 Tm (expected) Tj 1 0 0 1 225 217 Tm (to) Tj 1 0 0 1 237 217 Tm 97 Tz (produce) Tj 100 Tz 1 0 0 1 279 217 Tm (a) Tj 1 0 0 1 287 217 Tm (book-tax) Tj 1 0 0 1 333 217 Tm 98 Tz (difference) Tj 100 Tz 1 0 0 1 384 217 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 397 217 Tm (at) Tj 1 0 0 1 409 217 Tm 105 Tz (least) Tj 100 Tz 1 0 0 1 435 217 Tm 94 Tz ($10) Tj 100 Tz 1 0 0 1 455 217 Tm (million) Tj 1 0 0 1 493 217 Tm (in) Tj 1 0 0 1 505 217 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 179 203 Tm 103 Tz (taxable) Tj 100 Tz 1 0 0 1 217 203 Tm (year,) Tj 1 0 0 1 244 203 Tm (other) Tj 1 0 0 1 271 203 Tm (than) Tj 1 0 0 1 295 203 Tm (certain) Tj 1 0 0 1 330 203 Tm (timing) Tj 1 0 0 1 365 203 Tm 98 Tz (differences) Tj 100 Tz 1 0 0 1 421 203 Tm (and) Tj 1 0 0 1 441 203 Tm (various) Tj 1 0 0 1 480 203 Tm (enumerated) Tj 1 0 0 1 179 190 Tm 97 Tz (items.) Tj 100 Tz 1 0 0 1 215 190 Tm 97 Tz (Special) Tj 100 Tz 1 0 0 1 253 190 Tm 96 Tz (rules) Tj 100 Tz 1 0 0 1 279 190 Tm (deal) Tj 1 0 0 1 302 190 Tm (with) Tj 1 0 0 1 326 190 Tm (book-tax) Tj 1 0 0 1 372 190 Tm 98 Tz (differences) Tj 100 Tz 1 0 0 1 428 190 Tm (with) Tj 1 0 0 1 452 190 Tm (respect) Tj 1 0 0 1 489 190 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 179 175 Tm (partnerships) Tj 1 0 0 1 241 175 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 261 175 Tm 98 Tz (shareholders) Tj 100 Tz 1 0 0 1 325 175 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 338 175 Tm (certain) Tj 1 0 0 1 373 175 Tm (foreign) Tj 1 0 0 1 411 175 Tm 98 Tz (companies.) Tj 100 Tz 1 0 0 1 143 150 Tm 89 Tz (6.) Tj 100 Tz /F11 12 Tf 1 0 0 1 180 150 Tm 98 Tz (Transactions) Tj 100 Tz 1 0 0 1 245 150 Tm (with) Tj 1 0 0 1 269 150 Tm 108 Tz (brief) Tj 100 Tz 1 0 0 1 294 150 Tm (asset) Tj 1 0 0 1 321 150 Tm (holding) Tj 1 0 0 1 359 150 Tm (periods.) Tj /F9 12 Tf 1 0 0 1 405 150 Tm (Any) Tj 1 0 0 1 429 150 Tm (transaction) Tj 1 0 0 1 485 150 Tm 98 Tz (resulting) Tj 100 Tz 1 0 0 1 179 137 Tm (in) Tj 1 0 0 1 192 137 Tm (a) Tj 1 0 0 1 199 137 Tm (tax) Tj 1 0 0 1 218 137 Tm (credit) Tj 1 0 0 1 248 137 Tm 98 Tz (exceeding) Tj 100 Tz 1 0 0 1 299 137 Tm 96 Tz ($250,000,) Tj 100 Tz 1 0 0 1 350 137 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 360 137 Tm (the) Tj 1 0 0 1 378 137 Tm 102 Tz (underlying) Tj 100 Tz 1 0 0 1 433 137 Tm (asset) Tj 1 0 0 1 460 137 Tm 97 Tz (giving) Tj 100 Tz 1 0 0 1 493 137 Tm 94 Tz (rise) Tj 100 Tz 1 0 0 1 513 137 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 179 123 Tm (the) Tj 1 0 0 1 197 123 Tm (credits) Tj 1 0 0 1 231 123 Tm (was) Tj 1 0 0 1 253 123 Tm (held) Tj 1 0 0 1 277 123 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 292 123 Tm (the) Tj 1 0 0 1 309 123 Tm 98 Tz (taxpayer) Tj 100 Tz 1 0 0 1 353 123 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 371 123 Tm 94 Tz (less) Tj 100 Tz 1 0 0 1 391 123 Tm (than) Tj 1 0 0 1 415 123 Tm 92 Tz (45) Tj 100 Tz 1 0 0 1 430 123 Tm (days.) 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Tj 100 Tz /F9 10 Tf 1 0 0 1 377 177 Tm 114 Tz (if) Tj 100 Tz 1 0 0 1 386 177 Tm (the) Tj 1 0 0 1 401 177 Tm (Commissioner) Tj 1 0 0 1 461 177 Tm (makes) Tj 1 0 0 1 489 177 Tm (a) Tj 1 0 0 1 108 165 Tm 98 Tz (determination,) Tj 100 Tz 1 0 0 1 169 165 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 181 165 Tm (published) Tj 1 0 0 1 222 165 Tm 97 Tz (guidance,) Tj 100 Tz 1 0 0 1 263 165 Tm 98 Tz (individual) Tj 100 Tz 1 0 0 1 306 165 Tm (ruling) Tj /F5 4 Tf 1 0 0 1 333 165 Tm 157 Tz (...) Tj 100 Tz /F9 10 Tf 1 0 0 1 344 165 Tm (or) Tj 1 0 0 1 356 165 Tm 98 Tz (otherwise,) Tj 100 Tz 1 0 0 1 399 165 Tm (that) Tj 1 0 0 1 416 165 Tm (the) Tj 1 0 0 1 431 165 Tm (transaction) Tj 1 0 0 1 478 165 Tm (is) Tj 1 0 0 1 486 165 Tm (not) Tj 1 0 0 1 502 165 Tm (subject) Tj 1 0 0 1 108 152 Tm (to) Tj 1 0 0 1 118 152 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 133 152 Tm 103 Tz (reporting) Tj 100 Tz 1 0 0 1 172 152 Tm 98 Tz (requirements) Tj 100 Tz 1 0 0 1 227 152 Tm (of) Tj 1 0 0 1 237 152 Tm (this) Tj 1 0 0 1 254 152 Tm 97 Tz (section.\224) Tj 100 Tz 1 0 0 1 294 152 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 323 152 Tm (Treas.) Tj 1 0 0 1 350 152 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 371 152 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 379 152 Tm 89 Tz (1-60) Tj 100 Tz 1 0 0 1 398 152 Tm 40 Tz (1) Tj 100 Tz 1 0 0 1 403 152 Tm 96 Tz (1-4T\(b\)\(8\).) Tj 100 Tz /F6 6 Tf 1 0 0 1 72 133 Tm (20) Tj /F11 10 Tf 1 0 0 1 107 133 Tm 107 Tz (See) Tj 100 Tz /F9 10 Tf 1 0 0 1 124 133 Tm (\223Prior) Tj 1 0 0 1 152 133 Tm (Disclosure) Tj 1 0 0 1 196 133 Tm (Regulations,\224) Tj 1 0 0 1 254 133 Tm 96 Tz (above.) 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Tj 100 Tz 1 0 0 1 305 578 Tm (For) Tj 1 0 0 1 324 578 Tm (purposes) Tj 1 0 0 1 370 578 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 383 578 Tm (the) Tj 1 0 0 1 401 578 Tm (disclosure) Tj 1 0 0 1 452 578 Tm (rules,) Tj 1 0 0 1 482 578 Tm (a) Tj 1 0 0 1 108 550 Tm (participant) Tj 1 0 0 1 162 550 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 173 550 Tm (presumably) Tj 1 0 0 1 232 550 Tm (a) Tj 1 0 0 1 240 550 Tm (taxpayer) Tj 1 0 0 1 284 550 Tm (to) Tj 1 0 0 1 297 550 Tm 97 Tz (whom) Tj 100 Tz 1 0 0 1 330 550 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 350 550 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 363 550 Tm (the) Tj 1 0 0 1 380 550 Tm (reportable) Tj 1 0 0 1 432 550 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 488 550 Tm (applies) Tj 1 0 0 1 108 523 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 128 523 Tm (whose) Tj 1 0 0 1 161 523 Tm (tax) Tj 1 0 0 1 179 523 Tm (liability) Tj 1 0 0 1 220 523 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 231 523 Tm (affected) Tj 1 0 0 1 272 523 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 287 523 Tm (such) Tj 1 0 0 1 311 523 Tm (transaction) Tj 1 0 0 1 367 523 Tm (itself) Tj 1 0 0 1 394 523 Tm (\(as) Tj 1 0 0 1 411 523 Tm (opposed,) Tj 1 0 0 1 457 523 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 475 523 Tm 98 Tz (instance,) Tj 100 Tz 1 0 0 1 519 523 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 108 495 Tm 97 Tz (material) Tj 100 Tz 1 0 0 1 150 495 Tm (advisors) Tj 1 0 0 1 193 495 Tm (whose) Tj 1 0 0 1 226 495 Tm (tax) Tj 1 0 0 1 244 495 Tm 97 Tz (liability) Tj 100 Tz 1 0 0 1 284 495 Tm (may) Tj 1 0 0 1 308 495 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 322 495 Tm (affected) Tj 1 0 0 1 364 495 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 378 495 Tm 95 Tz (fees) Tj 100 Tz 1 0 0 1 401 495 Tm (earned) Tj 1 0 0 1 436 495 Tm (with) Tj 1 0 0 1 460 495 Tm (respect) Tj 1 0 0 1 497 495 Tm (to) Tj 1 0 0 1 510 495 Tm (a) Tj 1 0 0 1 108 467 Tm 93 Tz (transaction\).) Tj 5 Ts (23) Tj 100 Tz 0 Ts 1 0 0 1 179 440 Tm (The) Tj 1 0 0 1 201 440 Tm (list) Tj 1 0 0 1 218 440 Tm (maintenance) Tj 1 0 0 1 282 440 Tm 98 Tz (requirements) Tj 100 Tz 1 0 0 1 348 440 Tm (appear) Tj 1 0 0 1 382 440 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 394 440 Tm (use) Tj 1 0 0 1 414 440 Tm (a) Tj 1 0 0 1 422 440 Tm (somewhat) Tj 1 0 0 1 474 440 Tm (different) Tj 1 0 0 1 108 412 Tm (concept) Tj 1 0 0 1 148 412 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 161 412 Tm (what) Tj 1 0 0 1 187 412 Tm (it) Tj 1 0 0 1 196 412 Tm (means) Tj 1 0 0 1 230 412 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 242 412 Tm (participate) Tj 1 0 0 1 296 412 Tm (in) Tj 1 0 0 1 309 412 Tm (a) Tj 1 0 0 1 317 412 Tm (reportable) Tj 1 0 0 1 368 412 Tm (transaction.) Tj 1 0 0 1 430 412 Tm 98 Tz (Specifically,) Tj 100 Tz 1 0 0 1 493 412 Tm (a) Tj 1 0 0 1 108 385 Tm 98 Tz (\223material) Tj 100 Tz 1 0 0 1 155 385 Tm 98 Tz (advisor\224) Tj 100 Tz 1 0 0 1 199 385 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 209 385 Tm 102 Tz (required) Tj 100 Tz 1 0 0 1 252 385 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 265 385 Tm (list) Tj 1 0 0 1 283 385 Tm (each) Tj 1 0 0 1 307 385 Tm (person) Tj 1 0 0 1 342 385 Tm (to) Tj 1 0 0 1 354 385 Tm 97 Tz (whom) Tj 100 Tz 1 0 0 1 387 385 Tm (the) Tj 1 0 0 1 405 385 Tm (advisor) Tj 1 0 0 1 443 385 Tm (provides) Tj 1 0 0 1 488 385 Tm (a) Tj 1 0 0 1 108 357 Tm (statement) Tj 1 0 0 1 157 357 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 169 357 Tm (tax) Tj 1 0 0 1 188 357 Tm (consequences) Tj 1 0 0 1 256 357 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 269 357 Tm (a) Tj 1 0 0 1 277 357 Tm (transaction) Tj 1 0 0 1 332 357 Tm (that) Tj 1 0 0 1 354 357 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 365 357 Tm (a) Tj 1 0 0 1 373 357 Tm (potentially) Tj 1 0 0 1 427 357 Tm (abusive) Tj 1 0 0 1 467 357 Tm (tax) Tj 1 0 0 1 485 357 Tm (shelter) Tj /F11 12 Tf 1 0 0 1 520 357 Tm 125 Tz (if) Tj 100 Tz /F9 12 Tf 1 0 0 1 108 330 Tm (the) Tj 1 0 0 1 126 330 Tm (advisor) Tj 1 0 0 1 164 330 Tm 97 Tz (knows) Tj 100 Tz 1 0 0 1 198 330 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 211 330 Tm (has) Tj 1 0 0 1 230 330 Tm (reason) Tj 1 0 0 1 264 330 Tm (to) Tj 1 0 0 1 276 330 Tm (know) Tj 1 0 0 1 306 330 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 326 330 Tm (the) Tj 1 0 0 1 344 330 Tm 105 Tz (such) Tj 100 Tz 1 0 0 1 369 330 Tm (person) Tj 1 0 0 1 404 330 Tm (\(or) Tj 1 0 0 1 421 330 Tm (a) Tj 1 0 0 1 429 330 Tm 103 Tz (related) Tj 100 Tz 1 0 0 1 465 330 Tm (person\)) Tj /F11 12 Tf 1 0 0 1 108 302 Tm 97 Tz (\223participated) Tj 100 Tz 1 0 0 1 175 302 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 187 302 Tm (or) Tj 1 0 0 1 201 302 Tm (will) Tj 1 0 0 1 220 302 Tm 102 Tz (participate) Tj 100 Tz 1 0 0 1 277 302 Tm 89 Tz (in) Tj 100 Tz /F9 12 Tf 1 0 0 1 289 302 Tm (the) Tj 1 0 0 1 307 302 Tm (transaction) Tj 1 0 0 1 362 302 Tm 107 Tz (\(or) Tj 100 Tz 1 0 0 1 380 302 Tm (a) Tj 1 0 0 1 388 302 Tm (substantially) Tj 1 0 0 1 452 302 Tm (similar) Tj 1 0 0 1 108 275 Tm (transaction) Tj 1 0 0 1 163 275 Tm (that) Tj 1 0 0 1 184 275 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 195 275 Tm (a) Tj 1 0 0 1 203 275 Tm (potentially) Tj 1 0 0 1 258 275 Tm (abusive) Tj 1 0 0 1 297 275 Tm (tax) Tj 1 0 0 1 315 275 Tm 91 Tz (shelter\).\224) Tj 5 Ts (24) Tj 100 Tz 1 0 0 1 373 275 Tm 0 Ts (For) Tj 1 0 0 1 392 275 Tm (this) Tj 1 0 0 1 413 275 Tm (purpose,) Tj 1 0 0 1 457 275 Tm (the) Tj 1 0 0 1 475 275 Tm (advisor) Tj 1 0 0 1 513 275 Tm (must) Tj 1 0 0 1 108 247 Tm 96 Tz (\223treat) Tj 100 Tz 1 0 0 1 137 247 Tm (a) Tj 1 0 0 1 145 247 Tm 103 Tz (person) Tj 100 Tz /F5 4 Tf 1 0 0 1 181 247 Tm 167 Tz (...) Tj 100 Tz /F9 12 Tf 1 0 0 1 195 247 Tm (as) Tj /F11 12 Tf 1 0 0 1 208 247 Tm 103 Tz (having) Tj 100 Tz 1 0 0 1 242 247 Tm 103 Tz (participated) Tj 100 Tz /F9 12 Tf 1 0 0 1 306 247 Tm (in) Tj 1 0 0 1 318 247 Tm (a) Tj 1 0 0 1 326 247 Tm (transaction) Tj 1 0 0 1 381 247 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 402 247 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 413 247 Tm (a) Tj 1 0 0 1 421 247 Tm (potentially) Tj 1 0 0 1 476 247 Tm (abusive) Tj 1 0 0 1 516 247 Tm (tax) Tj 1 0 0 1 108 219 Tm (shelter) Tj 1 0 0 1 143 219 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 153 219 Tm (the) Tj 1 0 0 1 171 219 Tm 97 Tz (material) Tj 100 Tz 1 0 0 1 213 219 Tm (advisor) Tj 1 0 0 1 251 219 Tm (knows) Tj 1 0 0 1 286 219 Tm (or) Tj 1 0 0 1 298 219 Tm 106 Tz (has) Tj 100 Tz 1 0 0 1 317 219 Tm (reason) Tj 1 0 0 1 351 219 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 364 219 Tm (know) Tj 1 0 0 1 393 219 Tm (that) Tj 1 0 0 1 414 219 Tm (the) Tj 1 0 0 1 431 219 Tm 103 Tz (person) Tj 100 Tz 1 0 0 1 467 219 Tm 95 Tz (sold) Tj 100 Tz 1 0 0 1 490 219 Tm (or) Tj 1 0 0 1 108 192 Tm (transferred,) Tj 1 0 0 1 165 192 Tm (or) Tj 1 0 0 1 178 192 Tm (will) Tj 1 0 0 1 200 192 Tm (sell) Tj 1 0 0 1 220 192 Tm (or) Tj 1 0 0 1 232 192 Tm (transfer,) Tj 1 0 0 1 275 192 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 288 192 Tm (another) Tj 1 0 0 1 326 192 Tm (person) Tj /F11 12 Tf 1 0 0 1 361 192 Tm (\(subsequent) Tj 1 0 0 1 420 192 Tm 102 Tz (participant\)) Tj 100 Tz /F9 12 Tf 1 0 0 1 485 192 Tm (an) Tj /F11 12 Tf 1 0 0 1 499 192 Tm 97 Tz (interest) Tj 100 Tz /F9 12 Tf 1 0 0 1 108 165 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 120 165 Tm (that) Tj 1 0 0 1 141 165 Tm (type) Tj 1 0 0 1 165 165 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 177 165 Tm (transaction) Tj 1 0 0 1 233 165 Tm 95 Tz (that,) Tj 100 Tz 1 0 0 1 257 165 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 267 165 Tm (entered) Tj 1 0 0 1 306 165 Tm 95 Tz (into,) Tj 100 Tz 1 0 0 1 330 165 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 363 165 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 377 165 Tm (a) Tj 1 0 0 1 385 165 Tm (potentially) Tj 1 0 0 1 440 165 Tm (abusive) Tj 1 0 0 1 479 165 Tm (tax) Tj /F6 6 Tf 1 0 0 1 72 135 Tm 83 Tz (23) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 135 Tm (The) Tj 1 0 0 1 125 135 Tm (New) Tj 1 0 0 1 147 135 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 197 135 Tm 92 Tz (are) Tj 100 Tz 1 0 0 1 212 135 Tm (not) Tj 1 0 0 1 227 135 Tm (clear) Tj 1 0 0 1 249 135 Tm 90 Tz (on) Tj 100 Tz 1 0 0 1 261 135 Tm (this) Tj 1 0 0 1 278 135 Tm 96 Tz (point.) Tj 100 Tz 1 0 0 1 306 135 Tm 93 Tz (See) Tj 100 Tz 1 0 0 1 323 135 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 337 135 Tm (discussion) Tj 1 0 0 1 381 135 Tm (below) Tj 1 0 0 1 408 135 Tm 104 Tz (under) Tj 100 Tz 1 0 0 1 434 135 Tm 98 Tz (\223Disclosure) Tj 100 Tz 1 0 0 1 108 118 Tm 98 Tz (Requirement\224.) Tj 100 Tz /F6 6 Tf 1 0 0 1 72 99 Tm (24) Tj /F9 10 Tf 1 0 0 1 108 99 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 136 99 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 163 99 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 184 99 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 192 99 Tm 93 Tz (301.61) Tj 100 Tz 1 0 0 1 220 99 Tm 102 Tz (12-lT\(e\)\(2\)\(i\).) 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0 1 235 551 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 248 551 Tm (the) Tj 1 0 0 1 265 551 Tm (bank) Tj 1 0 0 1 291 551 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 312 551 Tm (engages) Tj 1 0 0 1 354 551 Tm (in) Tj 1 0 0 1 366 551 Tm (the) Tj 1 0 0 1 384 551 Tm (transaction,) Tj 1 0 0 1 443 551 Tm (the) Tj 1 0 0 1 460 551 Tm (law) Tj 1 0 0 1 481 551 Tm (firm) Tj 1 0 0 1 504 551 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 107 523 Tm (be) Tj 1 0 0 1 122 523 Tm (required) Tj 1 0 0 1 165 523 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 177 523 Tm (list) Tj 1 0 0 1 195 523 Tm (both) Tj 1 0 0 1 219 523 Tm (the) Tj 1 0 0 1 237 523 Tm 96 Tz (bank) Tj 100 Tz 1 0 0 1 263 523 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 283 523 Tm 91 Tz (its) Tj 100 Tz 1 0 0 1 297 523 Tm (customer,) Tj 1 0 0 1 347 523 Tm (because,) Tj 1 0 0 1 391 523 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 408 523 Tm (purposes) Tj 1 0 0 1 454 523 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 467 523 Tm (the) Tj 1 0 0 1 485 523 Tm 97 Tz (listing) Tj 100 Tz 1 0 0 1 107 496 Tm 96 Tz (rules,) Tj 100 Tz 1 0 0 1 137 496 Tm (both) Tj 1 0 0 1 161 496 Tm (are) Tj 1 0 0 1 179 496 Tm (deemed) Tj 1 0 0 1 219 496 Tm (to) Tj 1 0 0 1 231 496 Tm (have) Tj 1 0 0 1 256 496 Tm (participated) Tj 1 0 0 1 316 496 Tm (in) Tj 1 0 0 1 328 496 Tm (the) Tj 1 0 0 1 346 496 Tm 96 Tz (transaction.) Tj 5 Ts (27) Tj 100 Tz 1 0 0 1 416 496 Tm 0 Ts 95 Tz (Yet,) Tj 100 Tz 1 0 0 1 440 496 Tm (as) Tj 1 0 0 1 452 496 Tm (we) Tj 1 0 0 1 469 496 Tm (understand) Tj 1 0 0 1 525 496 Tm 89 Tz (it,) Tj 100 Tz 1 0 0 1 107 467 Tm (only) Tj 1 0 0 1 131 467 Tm (the) Tj 1 0 0 1 150 467 Tm 102 Tz (customer) Tj 100 Tz 1 0 0 1 197 467 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 209 467 Tm (the) Tj 1 0 0 1 227 467 Tm (bank) Tj 1 0 0 1 253 467 Tm (and) Tj 1 0 0 1 273 467 Tm (not) Tj 1 0 0 1 292 467 Tm (the) Tj 1 0 0 1 309 467 Tm (bank) Tj 1 0 0 1 335 467 Tm 104 Tz (itself) Tj 100 Tz 1 0 0 1 363 467 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 396 467 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 410 467 Tm (required) Tj 1 0 0 1 453 467 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 465 467 Tm (file) Tj 1 0 0 1 484 467 Tm (a) Tj 1 0 0 1 492 467 Tm 96 Tz (Form) Tj 100 Tz 1 0 0 1 108 440 Tm 93 Tz (8886.) Tj 100 Tz 1 0 0 1 140 440 Tm (Assuming) Tj 1 0 0 1 192 440 Tm (we) Tj 1 0 0 1 209 440 Tm (have) Tj 1 0 0 1 235 440 Tm (interpreted) Tj 1 0 0 1 289 440 Tm (the) Tj 1 0 0 1 307 440 Tm (intent) Tj 1 0 0 1 337 440 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 350 440 Tm (the) Tj 1 0 0 1 367 440 Tm (regulations) Tj 1 0 0 1 424 440 Tm 98 Tz (correctly,) Tj 100 Tz 1 0 0 1 473 440 Tm (we) Tj 1 0 0 1 490 440 Tm (believe) Tj 1 0 0 1 527 440 Tm (it) Tj 1 0 0 1 107 413 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 141 413 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 155 413 Tm (helpful) Tj 1 0 0 1 192 413 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 204 413 Tm (confirm) Tj 1 0 0 1 245 413 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 257 413 Tm (the) Tj 1 0 0 1 275 413 Tm (final) Tj 1 0 0 1 299 413 Tm 98 Tz (regulations) Tj 100 Tz 1 0 0 1 356 413 Tm 107 Tz (\(or) Tj 100 Tz 1 0 0 1 373 413 Tm (the) Tj 1 0 0 1 390 413 Tm (preamble\)) Tj 1 0 0 1 442 413 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 463 413 Tm (a) Tj 1 0 0 1 471 413 Tm (party) Tj 1 0 0 1 499 413 Tm (that) Tj 1 0 0 1 520 413 Tm (\(by) Tj 1 0 0 1 107 385 Tm (virtue) Tj 1 0 0 1 138 385 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 151 385 Tm 97 Tz (selling) Tj 100 Tz 1 0 0 1 186 385 Tm (an) Tj 1 0 0 1 201 385 Tm (interest) Tj 1 0 0 1 239 385 Tm (in) Tj 1 0 0 1 251 385 Tm (a) Tj 1 0 0 1 259 385 Tm (potentially) Tj 1 0 0 1 313 385 Tm (abusive) Tj 1 0 0 1 353 385 Tm (tax) Tj 1 0 0 1 371 385 Tm (shelter) Tj 1 0 0 1 405 385 Tm (to) Tj 1 0 0 1 418 385 Tm (a) Tj 1 0 0 1 427 385 Tm 98 Tz (subsequent) Tj 100 Tz 1 0 0 1 482 385 Tm 98 Tz (participant\)) Tj 100 Tz 1 0 0 1 107 358 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 118 358 Tm (treated) Tj 1 0 0 1 154 358 Tm (as) Tj 1 0 0 1 167 358 Tm (participating) Tj 1 0 0 1 231 358 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 243 358 Tm (a) Tj 1 0 0 1 251 358 Tm 98 Tz (potentially) Tj 100 Tz 1 0 0 1 305 358 Tm (abusive) Tj 1 0 0 1 344 358 Tm 107 Tz (tax) Tj 100 Tz 1 0 0 1 363 358 Tm (shelter) Tj 1 0 0 1 397 358 Tm (for) Tj 1 0 0 1 414 358 Tm (purposes) Tj 1 0 0 1 460 358 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 473 358 Tm (the) Tj 1 0 0 1 490 358 Tm (New) Tj 1 0 0 1 516 358 Tm (List) Tj 1 0 0 1 107 330 Tm (Maintenance) Tj 1 0 0 1 172 330 Tm (Regulations) Tj 1 0 0 1 232 330 Tm (may) Tj 1 0 0 1 256 330 Tm (not) Tj 1 0 0 1 274 330 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 288 330 Tm (required) Tj 1 0 0 1 331 330 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 343 330 Tm (file) Tj 1 0 0 1 363 330 Tm (a) Tj 1 0 0 1 371 330 Tm 96 Tz (Form) Tj 100 Tz 1 0 0 1 400 330 Tm 93 Tz (8886.) Tj 100 Tz 1 0 0 1 179 303 Tm 98 Tz (Treatment) Tj 100 Tz 1 0 0 1 231 303 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 244 303 Tm 99 Tz (Flow-Throughs.) Tj 100 Tz 1 0 0 1 327 303 Tm (While) Tj 1 0 0 1 360 303 Tm (the) Tj 1 0 0 1 377 303 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 403 303 Tm (Regulations) Tj 1 0 0 1 463 303 Tm (provide) Tj /F9 10 Tf 1 0 0 1 107 275 Tm 114 Tz (specific) Tj 100 Tz /F9 12 Tf 1 0 0 1 147 275 Tm (rules) Tj 1 0 0 1 174 275 Tm (for) Tj 1 0 0 1 190 275 Tm (the) Tj 1 0 0 1 208 275 Tm (treatment) Tj 1 0 0 1 256 275 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 269 275 Tm 98 Tz (flow-through) Tj 100 Tz 1 0 0 1 335 275 Tm (entities) Tj /F11 12 Tf 1 0 0 1 373 275 Tm (\(e.g.,) Tj /F9 12 Tf 1 0 0 1 400 275 Tm (partnerships,) Tj 1 0 0 1 465 275 Tm 96 Tz (trusts) Tj 100 Tz 1 0 0 1 494 275 Tm 94 Tz (and) Tj 100 Tz /F9 10 Tf 1 0 0 1 107 247 Tm 117 Tz (estates\)) Tj 100 Tz 1 0 0 1 146 247 Tm 122 Tz (in) Tj 100 Tz 1 0 0 1 158 247 Tm 116 Tz (certain) Tj 100 Tz 1 0 0 1 194 247 Tm 114 Tz (circumstances,) Tj 100 Tz 1 0 0 1 267 247 Tm 115 Tz (we) Tj 100 Tz /F9 12 Tf 1 0 0 1 284 247 Tm (believe) Tj 1 0 0 1 322 247 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 342 247 Tm (they) Tj 1 0 0 1 367 247 Tm (leave) Tj 1 0 0 1 395 247 Tm 96 Tz (some) Tj 100 Tz /F9 10 Tf 1 0 0 1 424 247 Tm 118 Tz (issues) Tj 100 Tz 1 0 0 1 455 247 Tm 117 Tz (unclear) Tj 100 Tz /F9 12 Tf 1 0 0 1 493 247 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 514 247 Tm 95 Tz (also) Tj 100 Tz /F5 6 Tf 1 0 0 1 71 207 Tm (25) Tj /F9 10 Tf 1 0 0 1 107 207 Tm (Temp.) Tj 1 0 0 1 136 207 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 163 207 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 184 207 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 192 207 Tm 93 Tz (301.61) Tj 100 Tz 1 0 0 1 220 207 Tm 98 Tz (12-1T\(e\)\(2\)\(ii\).) Tj 100 Tz 1 0 0 1 285 207 Tm 93 Tz (The) Tj 100 Tz 1 0 0 1 303 207 Tm (material) Tj 1 0 0 1 338 207 Tm (advisor) Tj 1 0 0 1 370 207 Tm (must) Tj 1 0 0 1 392 207 Tm 94 Tz (also) Tj 100 Tz 1 0 0 1 411 207 Tm (list) Tj 1 0 0 1 426 207 Tm (any) Tj 1 0 0 1 443 207 Tm 98 Tz (subsequent) Tj 100 Tz 1 0 0 1 489 207 Tm (participant) Tj 1 0 0 1 107 190 Tm (if) Tj 1 0 0 1 115 190 Tm (the) Tj 1 0 0 1 130 190 Tm (material) Tj 1 0 0 1 165 190 Tm (advisor) Tj 1 0 0 1 197 190 Tm (knows) Tj 1 0 0 1 226 190 Tm (or) Tj 1 0 0 1 237 190 Tm (has) Tj 1 0 0 1 252 190 Tm 96 Tz (reason) Tj 100 Tz 1 0 0 1 281 190 Tm (to) Tj 1 0 0 1 291 190 Tm 95 Tz (know) Tj 100 Tz 1 0 0 1 315 190 Tm (that) Tj 1 0 0 1 333 190 Tm (the) Tj 1 0 0 1 348 190 Tm (subsequent) Tj 1 0 0 1 395 190 Tm 102 Tz (participant) Tj 100 Tz 1 0 0 1 440 190 Tm (will) Tj 1 0 0 1 458 190 Tm (participate) Tj 1 0 0 1 503 190 Tm 90 Tz (in,) Tj 100 Tz 1 0 0 1 516 190 Tm (or) Tj 1 0 0 1 107 178 Tm (sell) Tj 1 0 0 1 123 178 Tm (to) Tj 1 0 0 1 134 178 Tm (another) Tj 1 0 0 1 166 178 Tm (subsequent) Tj 1 0 0 1 213 178 Tm 98 Tz (participant,) Tj 100 Tz 1 0 0 1 261 178 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 273 178 Tm (interest) Tj 1 0 0 1 304 178 Tm (in) Tj 1 0 0 1 314 178 Tm (the) Tj 1 0 0 1 329 178 Tm 98 Tz (transaction.) Tj 100 Tz /F11 10 Tf 1 0 0 1 380 178 Tm (Id.) Tj /F5 6 Tf 1 0 0 1 71 158 Tm (26) Tj /F9 10 Tf 1 0 0 1 107 158 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 135 158 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 163 158 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 184 158 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 191 158 Tm 101 Tz (301.6112-1T\(d\)\(l\).) Tj 100 Tz /F5 6 Tf 1 0 0 1 71 135 Tm (27) Tj /F11 11 Tf 1 0 0 1 106 135 Tm 93 Tz (See) Tj 100 Tz /F9 10 Tf 1 0 0 1 123 135 Tm (Temp.) Tj 1 0 0 1 152 135 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 178 135 Tm (Reg.) Tj /F10 12 Tf 1 0 0 1 200 135 Tm 67 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 207 135 Tm 93 Tz (301.61) Tj 100 Tz 1 0 0 1 236 135 Tm 97 Tz (12-1T\(e\)\(2\)\(iii\),) Tj 100 Tz 1 0 0 1 302 135 Tm 97 Tz (Example) Tj 100 Tz 1 0 0 1 339 135 Tm (2.) Tj 1 0 0 1 352 135 Tm 91 Tz (As) Tj 100 Tz 1 0 0 1 365 135 Tm (we) Tj 1 0 0 1 380 135 Tm (understand) Tj 1 0 0 1 426 135 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 441 135 Tm 96 Tz (listing) Tj 100 Tz 1 0 0 1 469 135 Tm (rules,) Tj 1 0 0 1 492 135 Tm (the) Tj 1 0 0 1 507 135 Tm (bank) Tj 1 0 0 1 107 119 Tm (\223participates\224) Tj 1 0 0 1 163 119 Tm (by) Tj 1 0 0 1 176 119 Tm (selling) Tj 1 0 0 1 205 119 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 220 119 Tm (tax) Tj 1 0 0 1 235 119 Tm 98 Tz (structuring) Tj 100 Tz 1 0 0 1 281 119 Tm (idea) Tj 1 0 0 1 299 119 Tm (\(which) Tj 1 0 0 1 329 119 Tm (constitutes) Tj 1 0 0 1 375 119 Tm (an) Tj 1 0 0 1 387 119 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 428 119 Tm (in) Tj 1 0 0 1 438 119 Tm (the) Tj 1 0 0 1 453 119 Tm 98 Tz (transaction\)) Tj 100 Tz 1 0 0 1 502 119 Tm (to) Tj 1 0 0 1 513 119 Tm 89 Tz (its) Tj 100 Tz 1 0 0 1 107 107 Tm 97 Tz (customer,) Tj 100 Tz 1 0 0 1 148 107 Tm 96 Tz (which) Tj 100 Tz 1 0 0 1 175 107 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 184 107 Tm (a) Tj 1 0 0 1 192 107 Tm (\223subsequent) Tj 1 0 0 1 242 107 Tm (participant.\224) Tj 1 0 0 1 297 107 Tm 107 Tz (For) Tj 100 Tz /F9 12 Tf 1 0 0 1 313 107 Tm 84 Tz (further) Tj 100 Tz /F9 10 Tf 1 0 0 1 343 107 Tm (discussion) Tj 1 0 0 1 387 107 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 398 107 Tm (issues) Tj 1 0 0 1 425 107 Tm 96 Tz (arising) Tj 100 Tz 1 0 0 1 454 107 Tm (under) Tj 1 0 0 1 479 107 Tm (the) Tj 1 0 0 1 494 107 Tm 96 Tz (listing) Tj 100 Tz 1 0 0 1 107 94 Tm (rules,) Tj 1 0 0 1 131 94 Tm (see) Tj 1 0 0 1 146 94 Tm (\223List) Tj 1 0 0 1 169 94 Tm (Maintenance) Tj 1 0 0 1 223 94 Tm 98 Tz (Requirements,\224) Tj 100 Tz 1 0 0 1 287 94 Tm 96 Tz (below.) 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( ~@ ? |]?? ??`? ? ?? ???????;?? ???A?Á|?? pA?>?8|??8<o?58?@ p|x?~`?T0<|0?40???88~/??5? >~<t8?Pp??(C :/LJp0~?0~_ǪO?<85?!p?0|??`~~>|>>|???à0| |0|(_?< 5?|~???~>??χ||~~??><|~?9|~~a<5~~?~>??|~??|??| <~?$?? ݃?~??}??5???ïx??>????5?x!?~ x????~??x? ?~?x~>?|??x?|?0??C?>>x? ??>>?|?x~?|????|>/?x~>>?|?Z?~????Zx~ 3?||?χ|?9<χ~?p x| x*?xx>p(?Yx >??>?8??x|;?0?`?%??@<??X8>~ ?<??| ??x>χ???? _ UZ+wO??VD\~?px~|?8?AA?8 WB0|<??p /<K?Ϥ?_?W<`| |A????/8?????a( ?xC??Z0>? 0 <`> ⼧^y??0?q~??|?>????Z~~p|xz>??@?~? 8~?>`||?|?~x|??~??<~p?~??>????8?? ?~?|>p~}|??||??|?8 ????????8?~~<|~ 8?8? ??B?<P|?x|??8p7??8?_?~~?~ y~?? ~??|?}?|?|Çx??,_|??4??|? p? ?~?L??x??8??~~{ 8?? ???~???????~?<?~P <??}??8?x?7???|>? x8?? ?|??~>??|??????>>?xx?8??/??< |~|? ??9 ?|>x~x?? ?|? ~??" ?/_TA?_7>~Ā?????9??>~|? ~~ ? ?HUR?/_<8  >? 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Tj 100 Tz /F5 4 Tf 1 0 0 1 313 437 Tm (.) Tj 1 0 0 1 319 437 Tm (.) 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Tj 5 Ts (30) Tj 100 Tz 0 Ts /F5 6 Tf 1 0 0 1 73 285 Tm (28) Tj /F9 10 Tf 1 0 0 1 108 285 Tm (The) Tj 1 0 0 1 126 285 Tm (\223reporting) Tj 1 0 0 1 170 285 Tm 98 Tz (shareholder\224) Tj 100 Tz 1 0 0 1 224 285 Tm 97 Tz (category) Tj 100 Tz 1 0 0 1 260 285 Tm 97 Tz (includes) Tj 100 Tz 1 0 0 1 295 285 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 308 285 Tm (U.S.) Tj 1 0 0 1 328 285 Tm (shareholders) Tj 1 0 0 1 381 285 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 392 285 Tm (a) Tj 1 0 0 1 399 285 Tm (foreign) Tj 1 0 0 1 430 285 Tm (personal) Tj 1 0 0 1 467 285 Tm (holding) Tj 1 0 0 1 500 285 Tm (company) Tj 1 0 0 1 108 269 Tm 98 Tz (\(\223FPHC\224\),) Tj 100 Tz 1 0 0 1 154 269 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 167 269 Tm (\223United) Tj 1 0 0 1 201 269 Tm 96 Tz (States) Tj 100 Tz 1 0 0 1 227 269 Tm (shareholders\224) Tj 1 0 0 1 284 269 Tm (\(as) Tj 1 0 0 1 298 269 Tm (defined) Tj 1 0 0 1 331 269 Tm (in) Tj 1 0 0 1 341 269 Tm 96 Tz (section) Tj 100 Tz /F11 10 Tf 1 0 0 1 371 269 Tm (951\(b\)\)) Tj /F9 10 Tf 1 0 0 1 404 269 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 415 269 Tm (a) Tj 1 0 0 1 422 269 Tm (controlled) Tj 1 0 0 1 465 269 Tm (foreign) Tj 1 0 0 1 109 257 Tm 98 Tz (corporation) Tj 100 Tz 1 0 0 1 157 257 Tm 97 Tz (\(\223CFC\224\),) Tj 100 Tz 1 0 0 1 196 257 Tm (and) Tj 1 0 0 1 213 257 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 226 257 Tm 80 Tz (10) Tj 100 Tz 1 0 0 1 238 257 Tm (percent) Tj 1 0 0 1 270 257 Tm (shareholders) Tj 1 0 0 1 323 257 Tm (\(by) Tj 1 0 0 1 338 257 Tm (vote) Tj 1 0 0 1 358 257 Tm (or) Tj 1 0 0 1 369 257 Tm (value\)) Tj 1 0 0 1 397 257 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 407 257 Tm (a) Tj 1 0 0 1 414 257 Tm (passive) Tj 1 0 0 1 446 257 Tm (foreign) Tj 1 0 0 1 478 257 Tm (investment) Tj 1 0 0 1 108 246 Tm (company) Tj 1 0 0 1 148 246 Tm (\(\223PFIC\224\)) Tj 1 0 0 1 186 246 Tm (that) Tj 1 0 0 1 204 246 Tm (is) Tj 1 0 0 1 213 246 Tm (a) Tj 1 0 0 1 220 246 Tm (qualified) Tj 1 0 0 1 257 246 Tm (electing) Tj 1 0 0 1 292 246 Tm (fund) Tj 1 0 0 1 312 246 Tm (\(\223QEF\224\).) Tj 1 0 0 1 355 246 Tm (Temp.) Tj 1 0 0 1 383 246 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 410 246 Tm (Reg.) Tj /F10 12 Tf 1 0 0 1 431 246 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 440 246 Tm 91 Tz (1.601) Tj 100 Tz 1 0 0 1 462 246 Tm 97 Tz (1-4T\(c\)\(3\)\(ii\)\(B\).) Tj 100 Tz /F5 6 Tf 1 0 0 1 73 226 Tm (29) Tj /F9 10 Tf 1 0 0 1 108 226 Tm (Temp.) Tj 1 0 0 1 137 226 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 164 226 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 185 226 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 193 226 Tm 93 Tz (1.6011) Tj 100 Tz 1 0 0 1 220 226 Tm 98 Tz (-4T\(c\)\(3\(ii\)\(A\).) Tj 100 Tz 1 0 0 1 287 226 Tm (The) Tj 1 0 0 1 305 226 Tm (quoted) Tj 1 0 0 1 335 226 Tm 97 Tz (language) Tj 100 Tz 1 0 0 1 373 226 Tm 92 Tz (has) Tj 100 Tz 1 0 0 1 389 226 Tm (been) Tj 1 0 0 1 410 226 Tm (a) Tj 1 0 0 1 417 226 Tm 96 Tz (source) Tj 100 Tz 1 0 0 1 446 226 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 456 226 Tm (considerable) Tj 1 0 0 1 108 209 Tm (confusion.) 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Tj 5 Ts (40) Tj 100 Tz 0 Ts /F9 10 Tf 1 0 0 1 180 275 Tm 111 Tz (In) Tj 100 Tz /F9 12 Tf 1 0 0 1 193 275 Tm (order) Tj /F9 10 Tf 1 0 0 1 221 275 Tm 112 Tz (to) Tj 100 Tz /F9 12 Tf 1 0 0 1 233 275 Tm (avoid) Tj /F9 10 Tf 1 0 0 1 263 275 Tm 116 Tz (sweeping) Tj 100 Tz /F9 12 Tf 1 0 0 1 312 275 Tm 97 Tz (almost) Tj 100 Tz 1 0 0 1 346 275 Tm 92 Tz (all) Tj 100 Tz 1 0 0 1 361 275 Tm 98 Tz (transactions) Tj 100 Tz 1 0 0 1 422 275 Tm 98 Tz (involving) Tj 100 Tz 1 0 0 1 471 275 Tm 91 Tz (an) Tj 100 Tz /F9 10 Tf 1 0 0 1 109 247 Tm 115 Tz (acquisition,) Tj 100 Tz /F9 12 Tf 1 0 0 1 167 247 Tm 98 Tz (disposition,) Tj 100 Tz 1 0 0 1 225 247 Tm (or) Tj 1 0 0 1 239 247 Tm 98 Tz (substantial) Tj 100 Tz 1 0 0 1 293 247 Tm (investment) Tj 1 0 0 1 348 247 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 361 247 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 375 247 Tm (active) Tj 1 0 0 1 406 247 Tm (trade) Tj 1 0 0 1 433 247 Tm (or) Tj 1 0 0 1 446 247 Tm (business) Tj 1 0 0 1 490 247 Tm (\(\223M&A) Tj /F9 10 Tf 1 0 0 1 108 219 Tm 115 Tz (transactions\224\)) Tj 100 Tz 1 0 0 1 178 219 Tm 117 Tz (into) Tj 100 Tz /F9 12 Tf 1 0 0 1 199 219 Tm (the) Tj 1 0 0 1 217 219 Tm (confidentiality) Tj 1 0 0 1 290 219 Tm (category,) Tj 1 0 0 1 337 219 Tm (we) Tj 1 0 0 1 354 219 Tm 97 Tz (believe) Tj 100 Tz 1 0 0 1 391 219 Tm (that) Tj 1 0 0 1 412 219 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 433 219 Tm (or) Tj 1 0 0 1 445 219 Tm 104 Tz (more) Tj 100 Tz 1 0 0 1 474 219 Tm 97 Tz (special) Tj 100 Tz 1 0 0 1 510 219 Tm (rules) Tj /F9 10 Tf 1 0 0 1 109 192 Tm 115 Tz (may) Tj 100 Tz /F9 12 Tf 1 0 0 1 132 192 Tm (be) Tj /F9 10 Tf 1 0 0 1 147 192 Tm 115 Tz (required) Tj 100 Tz 1 0 0 1 190 192 Tm 112 Tz (\(or,) Tj 100 Tz 1 0 0 1 209 192 Tm 116 Tz (alternatively,) Tj 100 Tz 1 0 0 1 275 192 Tm 120 Tz (a) Tj 100 Tz 1 0 0 1 283 192 Tm 118 Tz (reformulation) Tj 100 Tz 1 0 0 1 352 192 Tm 111 Tz (or) Tj 100 Tz /F9 12 Tf 1 0 0 1 365 192 Tm 98 Tz (illustration) Tj 100 Tz 1 0 0 1 420 192 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 433 192 Tm (what) Tj 1 0 0 1 459 192 Tm (constitutes) Tj 1 0 0 1 109 165 Tm 98 Tz (conditions) Tj 100 Tz 1 0 0 1 162 165 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 175 165 Tm (confidentiality) Tj 1 0 0 1 247 165 Tm (that) Tj 1 0 0 1 268 165 Tm (makes) Tj 1 0 0 1 302 165 Tm (clear) Tj 1 0 0 1 328 165 Tm (that) Tj 1 0 0 1 349 165 Tm 98 Tz (standard) Tj 100 Tz 1 0 0 1 392 165 Tm (M&A) Tj 1 0 0 1 424 165 Tm (practice) Tj 1 0 0 1 465 165 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 476 165 Tm (not) Tj /F9 10 Tf 1 0 0 1 109 130 Tm (Temp.) Tj 1 0 0 1 137 130 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 164 130 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 186 130 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 193 130 Tm 99 Tz (301.6011-4T\(b\)\(3\).) Tj 100 Tz /F5 6 Tf 1 0 0 1 73 110 Tm (40) Tj /F11 10 Tf 1 0 0 1 108 110 Tm 107 Tz (See) Tj 100 Tz /F9 10 Tf 1 0 0 1 125 110 Tm (New) Tj 1 0 0 1 146 110 Tm (York) Tj 1 0 0 1 170 110 Tm 95 Tz (State) Tj 100 Tz 1 0 0 1 192 110 Tm (Bar) Tj 1 0 0 1 208 110 Tm 96 Tz (Ass\222n) Tj 100 Tz 1 0 0 1 234 110 Tm (Tax) Tj 1 0 0 1 252 110 Tm 97 Tz (Section,) Tj 100 Tz /F11 10 Tf 1 0 0 1 287 110 Tm (Report) Tj 1 0 0 1 317 110 Tm 90 Tz (on) Tj 100 Tz 1 0 0 1 329 110 Tm (the) Tj 1 0 0 1 344 110 Tm 98 Tz (Temporary) Tj 100 Tz 1 0 0 1 390 110 Tm 106 Tz (and) Tj 100 Tz 1 0 0 1 408 110 Tm 103 Tz (Proposed) Tj 100 Tz 1 0 0 1 449 110 Tm 93 Tz (Tax) Tj 100 Tz 1 0 0 1 466 110 Tm 103 Tz (Shelter) Tj 100 Tz 1 0 0 1 108 94 Tm (Regulations,) Tj /F9 10 Tf 1 0 0 1 161 94 Tm (at) Tj 1 0 0 1 171 94 Tm 86 Tz (p.) Tj 100 Tz 1 0 0 1 181 94 Tm 80 Tz (33) Tj 100 Tz 1 0 0 1 193 94 Tm 96 Tz (\(Nov.) Tj 100 Tz 1 0 0 1 220 94 Tm 83 Tz (16,) Tj 100 Tz 1 0 0 1 233 94 Tm (2000\).) 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Tj 5 Ts (4) Tj 0 Ts (\222) Tj 100 Tz 1 0 0 1 186 716 Tm (Discussions) Tj 1 0 0 1 246 716 Tm (regarding) Tj 1 0 0 1 295 716 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 314 716 Tm 98 Tz (potential) Tj 100 Tz 1 0 0 1 360 716 Tm (M&A) Tj 1 0 0 1 391 716 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 447 716 Tm (typically) Tj 1 0 0 1 492 716 Tm (begin) Tj 1 0 0 1 108 688 Tm (with) Tj 1 0 0 1 132 688 Tm (execution) Tj 1 0 0 1 182 688 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 194 688 Tm (a) Tj 1 0 0 1 203 688 Tm (broadly) Tj 1 0 0 1 242 688 Tm (phrased) Tj 1 0 0 1 283 688 Tm (confidentiality) Tj 1 0 0 1 355 688 Tm (agreement,) Tj 1 0 0 1 411 688 Tm (designed) Tj 1 0 0 1 457 688 Tm (both) Tj 1 0 0 1 481 688 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 493 688 Tm (protect) Tj 1 0 0 1 108 661 Tm 98 Tz (confidential) Tj 100 Tz 1 0 0 1 167 661 Tm (business) Tj 1 0 0 1 211 661 Tm (information) Tj 1 0 0 1 271 661 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 291 661 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 303 661 Tm (prevent) Tj 1 0 0 1 342 661 Tm (disclosure) Tj 1 0 0 1 394 661 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 407 661 Tm (the) Tj 1 0 0 1 424 661 Tm (existence) Tj 1 0 0 1 473 661 Tm (or) Tj 1 0 0 1 485 661 Tm (terms) Tj 1 0 0 1 515 661 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 108 633 Tm (the) Tj 1 0 0 1 125 633 Tm 94 Tz (discussions.) Tj 5 Ts (42) Tj 100 Tz 1 0 0 1 197 633 Tm 0 Ts (We) Tj 1 0 0 1 217 633 Tm 92 Tz (do) Tj 100 Tz 1 0 0 1 231 633 Tm (not) Tj 1 0 0 1 250 633 Tm (believe) Tj 1 0 0 1 288 633 Tm (it) Tj 1 0 0 1 297 633 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 329 633 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 344 633 Tm (appropriate) Tj 1 0 0 1 401 633 Tm (to) Tj 1 0 0 1 414 633 Tm (try) Tj 1 0 0 1 430 633 Tm (to) Tj 1 0 0 1 443 633 Tm (force) Tj 1 0 0 1 471 633 Tm 98 Tz (inclusion) Tj 100 Tz 1 0 0 1 517 633 Tm (in) Tj 1 0 0 1 108 605 Tm (such) Tj 1 0 0 1 133 605 Tm (a) Tj 1 0 0 1 141 605 Tm 102 Tz (preliminary) Tj 100 Tz 1 0 0 1 200 605 Tm (agreement) Tj 1 0 0 1 253 605 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 266 605 Tm (a) Tj 1 0 0 1 274 605 Tm 98 Tz (carve-out) Tj 100 Tz 1 0 0 1 322 605 Tm (permitting) Tj 1 0 0 1 375 605 Tm (disclosure) Tj 1 0 0 1 427 605 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 439 605 Tm (the) Tj 1 0 0 1 458 605 Tm (structure) Tj 1 0 0 1 502 605 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 522 605 Tm (tax) Tj /F9 10 Tf 1 0 0 1 108 578 Tm 118 Tz (aspects) Tj 100 Tz 1 0 0 1 145 578 Tm 120 Tz (of) Tj 100 Tz /F9 12 Tf 1 0 0 1 158 578 Tm (the) Tj 1 0 0 1 175 578 Tm 94 Tz (transaction.) Tj 5 Ts (43) Tj 100 Tz 1 0 0 1 246 578 Tm 0 Ts 97 Tz (Instead,) Tj 100 Tz 1 0 0 1 286 578 Tm (we) Tj 1 0 0 1 303 578 Tm (propose) Tj 1 0 0 1 343 578 Tm (that) Tj 1 0 0 1 365 578 Tm (such) Tj 1 0 0 1 389 578 Tm (a) Tj 1 0 0 1 397 578 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 454 578 Tm (not) Tj 1 0 0 1 472 578 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 486 578 Tm 97 Tz (deemed) Tj 100 Tz 1 0 0 1 108 550 Tm 97 Tz (entered) Tj 100 Tz /F9 10 Tf 1 0 0 1 146 550 Tm 117 Tz (into) Tj 100 Tz 1 0 0 1 167 550 Tm 119 Tz (under) Tj 100 Tz /F9 12 Tf 1 0 0 1 198 550 Tm 98 Tz (\223conditions) Tj 100 Tz /F9 10 Tf 1 0 0 1 256 550 Tm 120 Tz (of) Tj 100 Tz /F9 12 Tf 1 0 0 1 269 550 Tm 99 Tz (confidentiality\224) Tj 100 Tz /F9 10 Tf 1 0 0 1 346 550 Tm 121 Tz (for) Tj 100 Tz 1 0 0 1 363 550 Tm 117 Tz (purposes) Tj 100 Tz /F9 12 Tf 1 0 0 1 409 550 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 422 550 Tm (the) Tj 1 0 0 1 440 550 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 466 550 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 526 550 Tm 112 Tz (if) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 523 Tm 112 Tz (any) Tj 100 Tz /F9 12 Tf 1 0 0 1 128 523 Tm 96 Tz (initial) Tj 100 Tz 1 0 0 1 159 523 Tm (confidentiality) Tj /F9 10 Tf 1 0 0 1 232 523 Tm 116 Tz (agreement) Tj 100 Tz 1 0 0 1 285 523 Tm 114 Tz (is) Tj 100 Tz /F9 12 Tf 1 0 0 1 296 523 Tm 98 Tz (amended) Tj 100 Tz /F9 10 Tf 1 0 0 1 341 523 Tm 120 Tz (not) Tj 100 Tz 1 0 0 1 360 523 Tm 119 Tz (later) Tj 100 Tz /F9 12 Tf 1 0 0 1 384 523 Tm (than) Tj 1 0 0 1 408 523 Tm (the) Tj 1 0 0 1 425 523 Tm (earlier) Tj /F9 10 Tf 1 0 0 1 459 523 Tm 120 Tz (of) Tj 100 Tz /F9 12 Tf 1 0 0 1 473 523 Tm 91 Tz (\(i\)) Tj 100 Tz 1 0 0 1 486 523 Tm (the) Tj 1 0 0 1 504 523 Tm 97 Tz (public) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 495 Tm 116 Tz (announcement) Tj 100 Tz 1 0 0 1 180 495 Tm 120 Tz (of) Tj 100 Tz /F9 12 Tf 1 0 0 1 193 495 Tm (the) Tj 1 0 0 1 211 495 Tm 98 Tz (transaction,) Tj 100 Tz 1 0 0 1 269 495 Tm (and) Tj 1 0 0 1 290 495 Tm 93 Tz (\(ii\)) Tj 100 Tz 1 0 0 1 308 495 Tm 83 Tz (10) Tj 100 Tz 1 0 0 1 322 495 Tm (days) Tj 1 0 0 1 347 495 Tm (following) Tj 1 0 0 1 396 495 Tm (the) Tj /F9 10 Tf 1 0 0 1 414 495 Tm 117 Tz (entry) Tj 100 Tz /F9 12 Tf 1 0 0 1 442 495 Tm (into) Tj 1 0 0 1 464 495 Tm (a) Tj 1 0 0 1 472 495 Tm (binding) Tj /F9 10 Tf 1 0 0 1 108 468 Tm 116 Tz (agreement) Tj 100 Tz 1 0 0 1 160 468 Tm 117 Tz (relating) Tj 100 Tz 1 0 0 1 200 468 Tm 112 Tz (to) Tj 100 Tz /F9 12 Tf 1 0 0 1 212 468 Tm (implementation) Tj 1 0 0 1 290 468 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 303 468 Tm (the) Tj 1 0 0 1 320 468 Tm (transaction,) Tj 1 0 0 1 379 468 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 391 468 Tm (permit) Tj 1 0 0 1 426 468 Tm (disclosure) Tj 1 0 0 1 478 468 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 490 468 Tm (the) Tj 1 0 0 1 108 440 Tm (Federal) Tj /F9 10 Tf 1 0 0 1 147 440 Tm 115 Tz (income) Tj 100 Tz 1 0 0 1 184 440 Tm 114 Tz (tax) Tj 100 Tz 1 0 0 1 203 440 Tm 118 Tz (aspects) Tj 100 Tz /F9 12 Tf 1 0 0 1 241 440 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 253 440 Tm (the) Tj /F9 10 Tf 1 0 0 1 271 440 Tm 117 Tz (transaction) Tj 100 Tz /F9 12 Tf 1 0 0 1 326 440 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 346 440 Tm (the) Tj 1 0 0 1 364 440 Tm 98 Tz (structural) Tj 100 Tz 1 0 0 1 412 440 Tm (elements) Tj 1 0 0 1 458 440 Tm (relevant) Tj 1 0 0 1 499 440 Tm 97 Tz (thereto.) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 413 Tm 111 Tz (In) Tj 100 Tz /F9 12 Tf 1 0 0 1 121 413 Tm 98 Tz (addition,) Tj 100 Tz 1 0 0 1 166 413 Tm (it) Tj 1 0 0 1 176 413 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 208 413 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 223 413 Tm (helpful) Tj /F9 10 Tf 1 0 0 1 259 413 Tm 122 Tz (to) Tj 100 Tz /F9 12 Tf 1 0 0 1 272 413 Tm (have) Tj /F9 10 Tf 1 0 0 1 297 413 Tm 110 Tz (an) Tj 100 Tz 1 0 0 1 312 413 Tm 117 Tz (example) Tj 100 Tz 1 0 0 1 355 413 Tm 112 Tz (in) Tj 100 Tz /F9 12 Tf 1 0 0 1 367 413 Tm (the) Tj /F9 10 Tf 1 0 0 1 385 413 Tm 117 Tz (regulations) Tj 100 Tz 1 0 0 1 442 413 Tm 115 Tz (confirming) Tj 100 Tz /F9 12 Tf 1 0 0 1 497 413 Tm (that) Tj 1 0 0 1 108 385 Tm 98 Tz (standard) Tj 100 Tz 1 0 0 1 151 385 Tm 98 Tz (provisions) Tj 100 Tz 1 0 0 1 204 385 Tm (designed) Tj 1 0 0 1 250 385 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 262 385 Tm (protect) Tj 1 0 0 1 298 385 Tm 98 Tz (confidential) Tj 100 Tz 1 0 0 1 358 385 Tm (business) Tj 1 0 0 1 402 385 Tm (information) Tj 1 0 0 1 461 385 Tm (may) Tj 1 0 0 1 485 385 Tm (remain) Tj 1 0 0 1 521 385 Tm 89 Tz (in) Tj 100 Tz /F5 6 Tf 1 0 0 1 72 278 Tm 83 Tz (41) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 278 Tm (We) Tj 1 0 0 1 124 278 Tm (believe) Tj 1 0 0 1 155 278 Tm (that) Tj 1 0 0 1 173 278 Tm (such) Tj 1 0 0 1 193 278 Tm (an) Tj 1 0 0 1 205 278 Tm (exception) Tj 1 0 0 1 247 278 Tm (should) Tj 1 0 0 1 276 278 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 288 278 Tm 97 Tz (available) Tj 100 Tz 1 0 0 1 326 278 Tm (without) Tj 1 0 0 1 359 278 Tm (regard) Tj 1 0 0 1 387 278 Tm (to) Tj 1 0 0 1 397 278 Tm (whether) Tj 1 0 0 1 432 278 Tm (either) Tj 1 0 0 1 458 278 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 468 278 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 482 278 Tm (parties) Tj 1 0 0 1 108 262 Tm 98 Tz (\223promotes\224) Tj 100 Tz 1 0 0 1 156 262 Tm (the) Tj 1 0 0 1 171 262 Tm 98 Tz (transaction,) Tj 100 Tz 1 0 0 1 220 262 Tm (because) Tj 1 0 0 1 254 262 Tm (we) Tj 1 0 0 1 268 262 Tm 90 Tz (do) Tj 100 Tz 1 0 0 1 280 262 Tm (not) Tj 1 0 0 1 295 262 Tm (believe) Tj 1 0 0 1 326 262 Tm (that) Tj 1 0 0 1 344 262 Tm (the) Tj 1 0 0 1 359 262 Tm (concept) Tj 1 0 0 1 392 262 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 403 262 Tm (\223promotion\224) Tj 1 0 0 1 456 262 Tm (can) Tj 1 0 0 1 473 262 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 485 262 Tm (defined) Tj 1 0 0 1 517 262 Tm (in) Tj 1 0 0 1 527 262 Tm (a) Tj 1 0 0 1 108 250 Tm (way) Tj 1 0 0 1 127 250 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 144 250 Tm (is) Tj 1 0 0 1 153 250 Tm (both) Tj 1 0 0 1 174 250 Tm 98 Tz (consistent) Tj 100 Tz 1 0 0 1 216 250 Tm 106 Tz (with) Tj 100 Tz 1 0 0 1 236 250 Tm (the) Tj 1 0 0 1 251 250 Tm 97 Tz (objective) Tj 100 Tz 1 0 0 1 290 250 Tm (approach) Tj 1 0 0 1 329 250 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 339 250 Tm (the) Tj 1 0 0 1 354 250 Tm 105 Tz (New) Tj 100 Tz 1 0 0 1 376 250 Tm (Regulations) Tj 1 0 0 1 426 250 Tm (and) Tj 1 0 0 1 443 250 Tm 98 Tz (sufficiently) Tj 100 Tz 1 0 0 1 491 250 Tm 96 Tz (narrow) Tj 100 Tz 1 0 0 1 522 250 Tm (not) Tj 1 0 0 1 108 238 Tm (to) Tj 1 0 0 1 118 238 Tm (sweep) Tj 1 0 0 1 146 238 Tm (in) Tj 1 0 0 1 155 238 Tm (many) Tj 1 0 0 1 180 238 Tm 114 Tz (if) Tj 100 Tz 1 0 0 1 189 238 Tm (not) Tj 1 0 0 1 204 238 Tm (most) Tj 1 0 0 1 226 238 Tm 104 Tz (M&A) Tj 100 Tz 1 0 0 1 252 238 Tm 98 Tz (transactions.) Tj 100 Tz 1 0 0 1 307 238 Tm 91 Tz (To) Tj 100 Tz 1 0 0 1 321 238 Tm (the) Tj 1 0 0 1 336 238 Tm 96 Tz (degree) Tj 100 Tz 1 0 0 1 364 238 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 381 238 Tm 105 Tz (there) Tj 100 Tz 1 0 0 1 405 238 Tm (is) Tj 1 0 0 1 414 238 Tm (concern) Tj 1 0 0 1 448 238 Tm (that) Tj 1 0 0 1 465 238 Tm (this) Tj 1 0 0 1 482 238 Tm (might) Tj 1 0 0 1 508 238 Tm (permit) Tj 1 0 0 1 108 226 Tm 96 Tz (abuse,) Tj 100 Tz 1 0 0 1 135 226 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 150 226 Tm (exception) Tj 1 0 0 1 192 226 Tm 95 Tz (could) Tj 100 Tz 1 0 0 1 216 226 Tm (be) Tj 1 0 0 1 228 226 Tm 96 Tz (limited) Tj 100 Tz 1 0 0 1 258 226 Tm (by) Tj 1 0 0 1 271 226 Tm (the) Tj 1 0 0 1 286 226 Tm 98 Tz (requirement) Tj 100 Tz 1 0 0 1 336 226 Tm (that) Tj 1 0 0 1 353 226 Tm (the) Tj 1 0 0 1 368 226 Tm 105 Tz (trade) Tj 100 Tz 1 0 0 1 391 226 Tm (or) Tj 1 0 0 1 401 226 Tm (business) Tj 1 0 0 1 438 226 Tm (have) Tj 1 0 0 1 459 226 Tm (been) Tj 1 0 0 1 481 226 Tm (actively) Tj 1 0 0 1 108 214 Tm 98 Tz (conducted) Tj 100 Tz 1 0 0 1 151 214 Tm (for) Tj 1 0 0 1 165 214 Tm 95 Tz (some) Tj 100 Tz 1 0 0 1 188 214 Tm (period) Tj /F11 10 Tf 1 0 0 1 217 214 Tm (\(e.g.,) Tj /F9 10 Tf 1 0 0 1 240 214 Tm (one) Tj 1 0 0 1 256 214 Tm (year\)) Tj 1 0 0 1 279 214 Tm (prior) Tj 1 0 0 1 301 214 Tm (to) Tj 1 0 0 1 311 214 Tm (the) Tj 1 0 0 1 326 214 Tm 96 Tz (investment.) Tj 100 Tz 1 0 0 1 377 214 Tm (Similar) Tj 1 0 0 1 409 214 Tm (requirements) Tj 1 0 0 1 464 214 Tm (could) Tj 1 0 0 1 488 214 Tm (be) Tj 1 0 0 1 108 202 Tm 98 Tz (considered) Tj 100 Tz 1 0 0 1 154 202 Tm (for) Tj 1 0 0 1 167 202 Tm (other) Tj 1 0 0 1 190 202 Tm (M&A) Tj 1 0 0 1 216 202 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 263 202 Tm 98 Tz (exceptions) Tj 100 Tz 1 0 0 1 308 202 Tm 97 Tz (suggested) Tj 100 Tz 1 0 0 1 350 202 Tm (in) Tj 1 0 0 1 359 202 Tm (this) Tj 1 0 0 1 376 202 Tm 96 Tz (report.) Tj 100 Tz /F5 6 Tf 1 0 0 1 72 183 Tm (42) Tj /F9 10 Tf 1 0 0 1 108 183 Tm (While) Tj 1 0 0 1 135 183 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 156 183 Tm 98 Tz (agreements) Tj 100 Tz 1 0 0 1 203 183 Tm (are) Tj 1 0 0 1 218 183 Tm (most) Tj 1 0 0 1 240 183 Tm 98 Tz (frequently) Tj 100 Tz 1 0 0 1 283 183 Tm (executed) Tj 1 0 0 1 321 183 Tm (by) Tj 1 0 0 1 333 183 Tm (the) Tj 1 0 0 1 348 183 Tm (\223buyer\224) Tj 1 0 0 1 382 183 Tm (in) Tj 1 0 0 1 392 183 Tm (favor) Tj 1 0 0 1 416 183 Tm (of) Tj 1 0 0 1 426 183 Tm (the) Tj 1 0 0 1 442 183 Tm 97 Tz (\223seller,\224) Tj 100 Tz 1 0 0 1 478 183 Tm (it) Tj 1 0 0 1 486 183 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 494 183 Tm (not) Tj 1 0 0 1 108 166 Tm 98 Tz (uncommon) Tj 100 Tz 1 0 0 1 155 166 Tm (for) Tj 1 0 0 1 169 166 Tm (both) Tj 1 0 0 1 190 166 Tm (parties) Tj 1 0 0 1 218 166 Tm (to) Tj 1 0 0 1 229 166 Tm 97 Tz (execute) Tj 100 Tz 1 0 0 1 262 166 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 282 166 Tm 98 Tz (agreements) Tj 100 Tz /F11 10 Tf 1 0 0 1 330 166 Tm 95 Tz (\(e.g.,) Tj 100 Tz /F9 10 Tf 1 0 0 1 353 166 Tm (when) Tj 1 0 0 1 376 166 Tm (both) Tj 1 0 0 1 397 166 Tm (are) Tj 1 0 0 1 412 166 Tm (subject) Tj 1 0 0 1 443 166 Tm (to) Tj 1 0 0 1 453 166 Tm (\223due) Tj 1 0 0 1 475 166 Tm 98 Tz (diligence\224) Tj 100 Tz 1 0 0 1 518 166 Tm (in) Tj 1 0 0 1 528 166 Tm (a) Tj 1 0 0 1 108 154 Tm 98 Tz (stock-for-stock) Tj 100 Tz 1 0 0 1 171 154 Tm 97 Tz (merger\).) Tj 100 Tz 1 0 0 1 108 130 Tm (For) Tj 1 0 0 1 124 130 Tm 93 Tz (one) Tj 100 Tz 1 0 0 1 141 130 Tm 96 Tz (thing,) Tj 100 Tz 1 0 0 1 166 130 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 181 130 Tm (structure) Tj 1 0 0 1 218 130 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 229 130 Tm (the) Tj 1 0 0 1 244 130 Tm (transaction) Tj 1 0 0 1 290 130 Tm (is) Tj 1 0 0 1 299 130 Tm (often) Tj 1 0 0 1 322 130 Tm (not) Tj 1 0 0 1 337 130 Tm 96 Tz (settled) Tj 100 Tz 1 0 0 1 366 130 Tm (in) Tj 1 0 0 1 376 130 Tm (the) Tj 1 0 0 1 391 130 Tm (early) Tj 1 0 0 1 413 130 Tm (stages) Tj 1 0 0 1 440 130 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 451 130 Tm 98 Tz (discussion.) Tj 100 Tz 1 0 0 1 500 130 Tm (More) Tj 1 0 0 1 108 118 Tm 96 Tz (importantly,) Tj 100 Tz 1 0 0 1 159 118 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 173 118 Tm (parties) Tj 1 0 0 1 203 118 Tm (to) Tj 1 0 0 1 213 118 Tm 96 Tz (initial) Tj 100 Tz 1 0 0 1 239 118 Tm 98 Tz (confidentiality) Tj 100 Tz 1 0 0 1 299 118 Tm 98 Tz (agreements) Tj 100 Tz 1 0 0 1 347 118 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 374 118 Tm (have) Tj 1 0 0 1 396 118 Tm 98 Tz (legitimate) Tj 100 Tz 1 0 0 1 439 118 Tm 95 Tz (cause) Tj 100 Tz 1 0 0 1 463 118 Tm (for) Tj 1 0 0 1 478 118 Tm (concern) Tj 1 0 0 1 511 118 Tm (that) Tj 1 0 0 1 108 107 Tm 98 Tz (disclosure) Tj 100 Tz 1 0 0 1 150 107 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 161 107 Tm (structural) Tj 1 0 0 1 201 107 Tm (or) Tj 1 0 0 1 212 107 Tm (tax) Tj 1 0 0 1 227 107 Tm (aspects) Tj 1 0 0 1 258 107 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 269 107 Tm (a) Tj 1 0 0 1 276 107 Tm 98 Tz (transaction) Tj 100 Tz 1 0 0 1 322 107 Tm (might) Tj 1 0 0 1 347 107 Tm 94 Tz (give) Tj 100 Tz 1 0 0 1 367 107 Tm 98 Tz (undesirable) Tj 100 Tz 1 0 0 1 416 107 Tm (clues) Tj 1 0 0 1 439 107 Tm 97 Tz (regarding) Tj 100 Tz 1 0 0 1 479 107 Tm (the) Tj 1 0 0 1 494 107 Tm (existence) Tj 1 0 0 1 108 95 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 118 95 Tm (the) Tj 1 0 0 1 133 95 Tm 98 Tz (discussions,) Tj 100 Tz 1 0 0 1 184 95 Tm (even) Tj 1 0 0 1 205 95 Tm 114 Tz (if) Tj 100 Tz 1 0 0 1 213 95 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 228 95 Tm 97 Tz (identity) Tj 100 Tz 1 0 0 1 261 95 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 271 95 Tm (the) Tj 1 0 0 1 286 95 Tm (parties) Tj 1 0 0 1 315 95 Tm 93 Tz (was) Tj 100 Tz 1 0 0 1 333 95 Tm (not) Tj 1 0 0 1 348 95 Tm (disclosed.) 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Tj 100 Tz 1 0 0 1 479 179 Tm 93 Tz (The) Tj 100 Tz 1 0 0 1 107 167 Tm (confidentiality) Tj 1 0 0 1 168 167 Tm (provision) Tj 1 0 0 1 209 167 Tm 94 Tz (also) Tj 100 Tz 1 0 0 1 227 167 Tm 93 Tz (sets) Tj 100 Tz 1 0 0 1 245 167 Tm 95 Tz (forth) Tj 100 Tz 1 0 0 1 266 167 Tm 98 Tz (requirements) Tj 100 Tz 1 0 0 1 321 167 Tm (for) Tj 1 0 0 1 334 167 Tm (the) Tj 1 0 0 1 350 167 Tm (seller) Tj 1 0 0 1 374 167 Tm (if) Tj 1 0 0 1 382 167 Tm (disclosure) Tj 1 0 0 1 425 167 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 436 167 Tm 96 Tz (Confidential) Tj 100 Tz 1 0 0 1 488 167 Tm (Information) Tj 1 0 0 1 108 155 Tm (is) Tj 1 0 0 1 116 155 Tm (requested) Tj 1 0 0 1 158 155 Tm (andlor) Tj 1 0 0 1 186 155 Tm (required) Tj 1 0 0 1 221 155 Tm (in) Tj 1 0 0 1 232 155 Tm (a) Tj 1 0 0 1 239 155 Tm 95 Tz (legal) Tj 100 Tz 1 0 0 1 260 155 Tm (proceeding) Tj 1 0 0 1 307 155 Tm (or) Tj 1 0 0 1 318 155 Tm (other) Tj 1 0 0 1 341 155 Tm (similar) Tj 1 0 0 1 371 155 Tm (process.) 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Tj 100 Tz 1 0 0 1 177 467 Tm (In) Tj 1 0 0 1 190 467 Tm 97 Tz (addition) Tj 100 Tz 1 0 0 1 231 467 Tm (to) Tj 1 0 0 1 244 467 Tm (the) Tj 1 0 0 1 262 467 Tm 97 Tz (special) Tj 100 Tz 1 0 0 1 298 467 Tm (rule) Tj 1 0 0 1 320 467 Tm (discussed) Tj 1 0 0 1 369 467 Tm (above) Tj 1 0 0 1 400 467 Tm (with) Tj 1 0 0 1 424 467 Tm 103 Tz (respect) Tj 100 Tz 1 0 0 1 461 467 Tm (to) Tj 1 0 0 1 474 467 Tm (M&A) Tj 1 0 0 1 110 439 Tm 98 Tz (transactions,) Tj 100 Tz 1 0 0 1 173 439 Tm (we) Tj 1 0 0 1 189 439 Tm (propose) Tj 1 0 0 1 230 439 Tm (that) Tj 1 0 0 1 251 439 Tm (written) Tj 1 0 0 1 288 439 Tm 98 Tz (authorization) Tj 100 Tz 1 0 0 1 354 439 Tm (not) Tj 1 0 0 1 373 439 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 387 439 Tm (required) Tj 1 0 0 1 429 439 Tm (until) Tj 1 0 0 1 455 439 Tm (the) Tj 1 0 0 1 473 439 Tm (earlier) Tj 1 0 0 1 506 439 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 519 439 Tm 91 Tz (\(i\)) Tj 100 Tz 1 0 0 1 109 412 Tm (the) Tj 1 0 0 1 127 412 Tm 97 Tz (delivery) Tj 100 Tz 1 0 0 1 169 412 Tm (to) Tj 1 0 0 1 181 412 Tm (the) Tj 1 0 0 1 199 412 Tm (taxpayer) Tj 1 0 0 1 243 412 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 256 412 Tm (written) Tj 1 0 0 1 293 412 Tm (materials) Tj 1 0 0 1 340 412 Tm (relating) Tj 1 0 0 1 379 412 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 392 412 Tm (the) Tj 1 0 0 1 409 412 Tm (transaction,) Tj 1 0 0 1 468 412 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 481 412 Tm (\(ii\)) Tj 1 0 0 1 499 412 Tm 96 Tz (some) Tj 100 Tz 1 0 0 1 109 385 Tm 98 Tz (reasonable) Tj 100 Tz 1 0 0 1 163 385 Tm (period) Tj /F11 12 Tf 1 0 0 1 197 385 Tm 96 Tz (\(e.g.,) Tj 100 Tz /F9 12 Tf 1 0 0 1 224 385 Tm 92 Tz (30) Tj 100 Tz 1 0 0 1 239 385 Tm (days\)) Tj 1 0 0 1 268 385 Tm 105 Tz (after) Tj 100 Tz 1 0 0 1 293 385 Tm (commencement) Tj 1 0 0 1 372 385 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 385 385 Tm 98 Tz (discussions.) Tj 100 Tz 1 0 0 1 181 358 Tm (Under) Tj 1 0 0 1 214 358 Tm (the) Tj 1 0 0 1 231 358 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 257 358 Tm (Regulations,) Tj 1 0 0 1 321 358 Tm (it) Tj 1 0 0 1 330 358 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 341 358 Tm (not) Tj 1 0 0 1 359 358 Tm 96 Tz (clear) Tj 100 Tz 1 0 0 1 385 358 Tm (whether) Tj 1 0 0 1 427 358 Tm (an) Tj 1 0 0 1 441 358 Tm (exclusivity) Tj 1 0 0 1 110 330 Tm (agreement) Tj 1 0 0 1 162 330 Tm (with) Tj 1 0 0 1 186 330 Tm (a) Tj 1 0 0 1 195 330 Tm (promoter) Tj 1 0 0 1 242 330 Tm (\(under) Tj 1 0 0 1 276 330 Tm (which) Tj 1 0 0 1 308 330 Tm (the) Tj 1 0 0 1 325 330 Tm (taxpayer) Tj 1 0 0 1 370 330 Tm (has) Tj 1 0 0 1 389 330 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 401 330 Tm (pay) Tj 1 0 0 1 422 330 Tm (a) Tj 1 0 0 1 430 330 Tm (fee) Tj 1 0 0 1 447 330 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 458 330 Tm (it) Tj 1 0 0 1 467 330 Tm (engages) Tj 1 0 0 1 509 330 Tm (in) Tj 1 0 0 1 521 330 Tm (the) Tj 1 0 0 1 109 302 Tm (transaction) Tj 1 0 0 1 165 302 Tm (without) Tj 1 0 0 1 204 302 Tm (the) Tj 1 0 0 1 222 302 Tm (promoter\)) Tj 1 0 0 1 273 302 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 306 302 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 318 302 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 338 302 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 351 302 Tm 104 Tz (itself) Tj 100 Tz 1 0 0 1 378 302 Tm 98 Tz (constitute) Tj 100 Tz 1 0 0 1 427 302 Tm (a) Tj 1 0 0 1 436 302 Tm (condition) Tj 1 0 0 1 485 302 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 110 274 Tm 99 Tz (confidentiality.) Tj 100 Tz 1 0 0 1 188 274 Tm 97 Tz (While) Tj 100 Tz 1 0 0 1 220 274 Tm (such) Tj 1 0 0 1 245 274 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 259 274 Tm (agreement) Tj 1 0 0 1 312 274 Tm (does) Tj 1 0 0 1 337 274 Tm (not) Tj 1 0 0 1 355 274 Tm (limit) Tj 1 0 0 1 381 274 Tm (a) Tj 1 0 0 1 389 274 Tm (taxpayer\222s) Tj 1 0 0 1 442 274 Tm (ability) Tj 1 0 0 1 475 274 Tm (to) Tj 1 0 0 1 488 274 Tm (disclose) Tj /F6 6 Tf 1 0 0 1 74 241 Tm (46) Tj /F9 10 Tf 1 0 0 1 110 241 Tm 97 Tz (Assume,) Tj 100 Tz 1 0 0 1 147 241 Tm (for) Tj 1 0 0 1 161 241 Tm 97 Tz (example,) Tj 100 Tz 1 0 0 1 199 241 Tm (that) Tj 1 0 0 1 217 241 Tm (a) Tj 1 0 0 1 223 241 Tm (taxpayer) Tj 1 0 0 1 260 241 Tm (sells) Tj 1 0 0 1 280 241 Tm (business) Tj 1 0 0 1 317 241 Tm 96 Tz (assets) Tj 100 Tz 1 0 0 1 342 241 Tm (at) Tj 1 0 0 1 352 241 Tm (a) Tj 1 0 0 1 359 241 Tm 93 Tz (loss) Tj 100 Tz 1 0 0 1 377 241 Tm (in) Tj 1 0 0 1 387 241 Tm (a) Tj 1 0 0 1 394 241 Tm (transaction) Tj 1 0 0 1 440 241 Tm (that) Tj 1 0 0 1 458 241 Tm (has) Tj 1 0 0 1 474 241 Tm 90 Tz (no) Tj 100 Tz 1 0 0 1 486 241 Tm (tax) Tj 1 0 0 1 110 225 Tm 98 Tz (avoidance) Tj 100 Tz 1 0 0 1 152 225 Tm (motive) Tj 1 0 0 1 182 225 Tm (but) Tj 1 0 0 1 198 225 Tm 94 Tz (falls) Tj 100 Tz 1 0 0 1 217 225 Tm (within) Tj 1 0 0 1 245 225 Tm (the) Tj 1 0 0 1 260 225 Tm 95 Tz (\223loss) Tj 100 Tz 1 0 0 1 282 225 Tm 98 Tz (transaction\224) Tj 100 Tz 1 0 0 1 333 225 Tm 97 Tz (category.) Tj 100 Tz 1 0 0 1 375 225 Tm (To) Tj 1 0 0 1 388 225 Tm 95 Tz (come) Tj 100 Tz 1 0 0 1 412 225 Tm (within) Tj 1 0 0 1 440 225 Tm (the) Tj 1 0 0 1 455 225 Tm 94 Tz (safe) Tj 100 Tz 1 0 0 1 473 225 Tm (harbor,) Tj 1 0 0 1 110 214 Tm 98 Tz (interpreted) Tj 100 Tz 1 0 0 1 155 214 Tm 97 Tz (literally,) Tj 100 Tz 1 0 0 1 191 214 Tm (it) Tj 1 0 0 1 199 214 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 226 214 Tm (appear) Tj 1 0 0 1 255 214 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 273 214 Tm 96 Tz (written) Tj 100 Tz 1 0 0 1 303 214 Tm (authorization) Tj 1 0 0 1 358 214 Tm (to) Tj 1 0 0 1 369 214 Tm 97 Tz (disclose) Tj 100 Tz 1 0 0 1 403 214 Tm (the) Tj 1 0 0 1 418 214 Tm (tax) Tj 1 0 0 1 433 214 Tm (aspects) Tj 1 0 0 1 464 214 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 475 214 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 490 214 Tm (transaction) Tj 1 0 0 1 109 202 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 137 202 Tm (have) Tj 1 0 0 1 158 202 Tm (to) Tj 1 0 0 1 168 202 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 180 202 Tm (provided) Tj 1 0 0 1 218 202 Tm (to) Tj 1 0 0 1 228 202 Tm (the) Tj 1 0 0 1 242 202 Tm (taxpayer) Tj 1 0 0 1 279 202 Tm (by) Tj 1 0 0 1 292 202 Tm 94 Tz (each) Tj 100 Tz 1 0 0 1 313 202 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 324 202 Tm 89 Tz (its) Tj 100 Tz 1 0 0 1 336 202 Tm 94 Tz (own) Tj 100 Tz 1 0 0 1 355 202 Tm (advisors,) Tj 1 0 0 1 393 202 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 408 202 Tm 96 Tz (buyer,) Tj 100 Tz 1 0 0 1 436 202 Tm (and) Tj 1 0 0 1 453 202 Tm 94 Tz (each) Tj 100 Tz 1 0 0 1 473 202 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 484 202 Tm (the) Tj 1 0 0 1 499 202 Tm (buyer\222s) Tj 1 0 0 1 110 190 Tm 97 Tz (advisors) Tj 100 Tz 1 0 0 1 145 190 Tm 94 Tz (who) Tj 100 Tz 1 0 0 1 164 190 Tm 98 Tz (mentioned,) Tj 100 Tz 1 0 0 1 211 190 Tm (even) Tj 1 0 0 1 233 190 Tm (in) Tj 1 0 0 1 243 190 Tm (passing,) Tj 1 0 0 1 278 190 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 292 190 Tm (tax) Tj 1 0 0 1 307 190 Tm (consequences) Tj 1 0 0 1 365 190 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 375 190 Tm (the) Tj 1 0 0 1 390 190 Tm (transaction,) Tj 1 0 0 1 439 190 Tm (whether) Tj 1 0 0 1 473 190 Tm (or) Tj 1 0 0 1 484 190 Tm (not) Tj 1 0 0 1 500 190 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 110 177 Tm 97 Tz (statement) Tj 100 Tz 1 0 0 1 150 177 Tm (was) Tj 1 0 0 1 168 177 Tm 98 Tz (communicated) Tj 100 Tz 1 0 0 1 228 177 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 239 177 Tm (the) Tj 1 0 0 1 254 177 Tm (taxpayer) Tj 1 0 0 1 291 177 Tm (or) Tj 1 0 0 1 302 177 Tm 89 Tz (its) Tj 100 Tz 1 0 0 1 313 177 Tm (representatives) Tj 1 0 0 1 376 177 Tm (or) Tj 1 0 0 1 386 177 Tm (was) Tj 1 0 0 1 405 177 Tm (even) Tj 1 0 0 1 425 177 Tm (pertinent) Tj 1 0 0 1 463 177 Tm (to) Tj 1 0 0 1 474 177 Tm (the) Tj 1 0 0 1 489 177 Tm (tax) Tj 1 0 0 1 110 166 Tm (consequences) Tj 1 0 0 1 167 166 Tm (to) Tj 1 0 0 1 176 166 Tm (the) Tj 1 0 0 1 191 166 Tm (taxpayer.) Tj 1 0 0 1 110 141 Tm (This) Tj 1 0 0 1 129 141 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 157 141 Tm 97 Tz (include,) Tj 100 Tz 1 0 0 1 191 141 Tm (for) Tj 1 0 0 1 205 141 Tm 97 Tz (instance,) Tj 100 Tz 1 0 0 1 242 141 Tm (not) Tj 1 0 0 1 258 141 Tm (only) Tj 1 0 0 1 278 141 Tm 97 Tz (definitive) Tj 100 Tz 1 0 0 1 319 141 Tm 98 Tz (documentation) Tj 100 Tz 1 0 0 1 380 141 Tm (implementing) Tj 1 0 0 1 438 141 Tm (the) Tj 1 0 0 1 453 141 Tm 98 Tz (transaction,) Tj 100 Tz 1 0 0 1 502 141 Tm (but) Tj 1 0 0 1 517 141 Tm (any) Tj 1 0 0 1 109 130 Tm (marketing) Tj 1 0 0 1 152 130 Tm (materials) Tj 1 0 0 1 191 130 Tm (or) Tj 1 0 0 1 201 130 Tm (tax) Tj 1 0 0 1 216 130 Tm 97 Tz (opinions) Tj 100 Tz 1 0 0 1 253 130 Tm (or) Tj 1 0 0 1 264 130 Tm (analyses) Tj 1 0 0 1 300 130 Tm (delivered) Tj 1 0 0 1 339 130 Tm (to) Tj 1 0 0 1 350 130 Tm (the) Tj 1 0 0 1 364 130 Tm (taxpayer) Tj 1 0 0 1 401 130 Tm (or) Tj 1 0 0 1 412 130 Tm 89 Tz (its) Tj 100 Tz 1 0 0 1 424 130 Tm (representatives.) Tj 1 0 0 1 492 130 Tm (We) Tj 1 0 0 1 508 130 Tm (note) Tj 1 0 0 1 109 118 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 126 118 Tm (the) Tj 1 0 0 1 141 118 Tm 98 Tz (presumption) Tj 100 Tz 1 0 0 1 193 118 Tm (of) Tj 1 0 0 1 204 118 Tm (non-confidentiality) Tj 1 0 0 1 283 118 Tm (is) Tj 1 0 0 1 292 118 Tm (only) Tj 1 0 0 1 312 118 Tm (a) Tj 1 0 0 1 319 118 Tm 98 Tz (presumption,) Tj 100 Tz 1 0 0 1 374 118 Tm (and) Tj 1 0 0 1 390 118 Tm (that) Tj 1 0 0 1 408 118 Tm (to) Tj 1 0 0 1 418 118 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 433 118 Tm (extent) Tj 1 0 0 1 460 118 Tm (that) Tj 1 0 0 1 478 118 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 492 118 Tm (facts) Tj 1 0 0 1 514 118 Tm (and) Tj 1 0 0 1 109 105 Tm 98 Tz (circumstances) Tj 100 Tz 1 0 0 1 168 105 Tm 97 Tz (indicate) Tj 100 Tz 1 0 0 1 201 105 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 219 105 Tm (a) Tj 1 0 0 1 226 105 Tm (condition) Tj 1 0 0 1 266 105 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 277 105 Tm (confidentiality) Tj 1 0 0 1 338 105 Tm (is) Tj 1 0 0 1 347 105 Tm (in) Tj 1 0 0 1 357 105 Tm (fact) Tj 1 0 0 1 374 105 Tm 97 Tz (present,) Tj 100 Tz 1 0 0 1 408 105 Tm (notwithstanding) Tj 1 0 0 1 475 105 Tm (written) Tj 1 0 0 1 109 94 Tm 98 Tz (authorizations) Tj 100 Tz 1 0 0 1 167 94 Tm (to) Tj 1 0 0 1 178 94 Tm 97 Tz (disclose,) Tj 100 Tz 1 0 0 1 215 94 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 229 94 Tm (presumption) Tj 1 0 0 1 282 94 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 309 94 Tm (be) Tj 1 0 0 1 322 94 Tm 98 Tz (overridden.) 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ZU$?߻vwmʥJ$}۶ZJR?ǟϏOǟ??ۻ?`?ρ@^???Ϗx?>??Ç>?? C?!C????<|?%?? 0  ???8?  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F?>?????3|?>|?????p??>????~???|?p>???????|?!>?|?~?\??~yZ???>?~???????~?~|?pO`p&O?|?ZÐx7?!< ?ǁ??A!~|x>?Z0?>>~8pg?g>!p p888p? |^ ?Z?x>>yp~__?}]?=[?RjnU[?0L~?x`?J|???ύ????????????<?>????????????????????/O +WX? ???? ?~ ?`a??<<' _ |?>x ~,>, A  ?<A~ >0?>0?08/???>?~~(?`(>>???Ax?|??_/ ??>@p|`a ? ?>|~?|>??>???ߏ???~ |~>?x?|>?>?~? ??|">x>>?U8??xm>?>??? ?>?~|?"~?>? ?????>>|?"a?~>>?|?{~8[o??>????????~??|~~?/<??p8??x0??9??x?????? #?|? ?>~x?Ϗ??8?>>~??? ?~?|?"?~?>?>??~?||?>>?~????? >?|?"?~??><??x;||?!?Q~??π?????~!?~?>? x{ ~?~??>>@?83??7?>?>((?c8?|?C????‡~><? >@??ß??x~?p?p<4?<x0| ?<? ?8>?_ ?_t?|u^p` << x x?/OmA?????_???<?|? ?q?~?<~??? |@~~?r~?|?Ϗw~|???|~?~?r?|???~ϟ~????~~a??~(Çxp??q(|??>'x???~? ៃ>a(??>~x'xx??~?>p'?|~~g?'~?x??x?~?F???>|?~~O?(x|?|??~~?????LJ|> stream q 1 0 0 1 0 0 cm 612.480000 0 0 791.040000 0 0 cm /im300 Do Q endstream endobj 303 0 obj 62 endobj 304 0 obj << /Length 305 0 R>> stream BT 1 g /F9 12 Tf 1 0 0 1 527 749 Tm 75 Tz (31) Tj 100 Tz 1 0 0 1 108 714 Tm 96 Tz (offset) Tj 100 Tz 1 0 0 1 138 714 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 153 714 Tm 96 Tz (gains) Tj 100 Tz 1 0 0 1 181 714 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 194 714 Tm (other) Tj 1 0 0 1 222 714 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 261 714 Tm 96 Tz (from) Tj 100 Tz 1 0 0 1 286 714 Tm (related) Tj 1 0 0 1 322 714 Tm 98 Tz (transactions,) Tj 100 Tz 1 0 0 1 385 714 Tm (and) Tj 1 0 0 1 405 714 Tm 103 Tz (without) Tj 100 Tz 1 0 0 1 445 714 Tm (regard) Tj 1 0 0 1 478 714 Tm (to) Tj 1 0 0 1 491 714 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 108 687 Tm 98 Tz (limitations) Tj 100 Tz 1 0 0 1 163 687 Tm 92 Tz (on) Tj 100 Tz 1 0 0 1 178 687 Tm 98 Tz (deductibility) Tj 100 Tz 1 0 0 1 241 687 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 254 687 Tm (the) Tj 1 0 0 1 271 687 Tm 95 Tz (loss.) 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Tj 5 Ts (5) Tj 0 Ts (\222) Tj 100 Tz 1 0 0 1 180 274 Tm (As) Tj 1 0 0 1 197 274 Tm (an) Tj 1 0 0 1 211 274 Tm 96 Tz (initial) Tj 100 Tz 1 0 0 1 242 274 Tm 97 Tz (matter,) Tj 100 Tz 1 0 0 1 278 274 Tm 98 Tz (guidance) Tj 100 Tz 1 0 0 1 324 274 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 335 274 Tm 103 Tz (needed) Tj 100 Tz 1 0 0 1 372 274 Tm (as) Tj 1 0 0 1 384 274 Tm (to) Tj 1 0 0 1 397 274 Tm (the) Tj 1 0 0 1 415 274 Tm (meaning) Tj 1 0 0 1 459 274 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 472 274 Tm (the) Tj 1 0 0 1 490 274 Tm 105 Tz (term) Tj 100 Tz 1 0 0 1 109 246 Tm 98 Tz (\223reasonably) Tj 100 Tz 1 0 0 1 169 246 Tm (expected\224) Tj 1 0 0 1 220 246 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 231 246 Tm (the) Tj 1 0 0 1 250 246 Tm 97 Tz (context) Tj 100 Tz 1 0 0 1 288 246 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 300 246 Tm (the) Tj 1 0 0 1 318 246 Tm (loss) Tj 1 0 0 1 339 246 Tm (transaction) Tj 1 0 0 1 395 246 Tm 98 Tz (provision.) 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Tj 100 Tz /F9 12 Tf 1 0 0 1 442 219 Tm 122 Tz (If) Tj 100 Tz 1 0 0 1 453 219 Tm (that) Tj 1 0 0 1 475 219 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 485 219 Tm (the) Tj 1 0 0 1 503 219 Tm 96 Tz (case,) Tj 100 Tz /F6 6 Tf 1 0 0 1 73 183 Tm 83 Tz (51) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 183 Tm (We) Tj /F9 12 Tf 1 0 0 1 124 183 Tm 80 Tz (note) Tj 100 Tz /F9 10 Tf 1 0 0 1 144 183 Tm (that) Tj 1 0 0 1 161 183 Tm (transactions) Tj 1 0 0 1 212 183 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 229 183 Tm (produce) Tj 1 0 0 1 264 183 Tm 98 Tz (deductions) Tj 100 Tz 1 0 0 1 309 183 Tm (claimed) Tj 1 0 0 1 343 183 Tm (under) Tj 1 0 0 1 368 183 Tm (other) Tj 1 0 0 1 392 183 Tm 97 Tz (sections) Tj 100 Tz 1 0 0 1 426 183 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 437 183 Tm (the) Tj 1 0 0 1 452 183 Tm 95 Tz (Code) Tj 100 Tz 1 0 0 1 475 183 Tm 95 Tz (\(e.g.,) Tj 100 Tz 1 0 0 1 498 183 Tm 96 Tz (section) Tj 100 Tz 1 0 0 1 109 166 Tm 94 Tz (162\)) Tj 100 Tz 1 0 0 1 129 166 Tm 90 Tz (do) Tj 100 Tz 1 0 0 1 141 166 Tm (not) Tj 1 0 0 1 157 166 Tm 94 Tz (give) Tj 100 Tz 1 0 0 1 176 166 Tm (rise) Tj /F9 12 Tf 1 0 0 1 193 166 Tm 78 Tz (to) Tj 100 Tz /F9 10 Tf 1 0 0 1 203 166 Tm (reportable) Tj 1 0 0 1 246 166 Tm 98 Tz (transactions.) Tj 100 Tz 1 0 0 1 301 166 Tm (While) Tj 1 0 0 1 327 166 Tm (this) Tj 1 0 0 1 345 166 Tm (excludes) Tj 1 0 0 1 383 166 Tm (a) Tj 1 0 0 1 389 166 Tm 104 Tz (broad) Tj 100 Tz 1 0 0 1 415 166 Tm 97 Tz (category) Tj 100 Tz 1 0 0 1 452 166 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 462 166 Tm 98 Tz (transactions,) Tj 100 Tz 1 0 0 1 515 166 Tm 91 Tz (we) Tj 100 Tz 1 0 0 1 108 154 Tm 90 Tz (do) Tj 100 Tz 1 0 0 1 121 154 Tm (not) Tj 1 0 0 1 136 154 Tm (at) Tj 1 0 0 1 145 154 Tm (this) Tj /F9 12 Tf 1 0 0 1 162 154 Tm 81 Tz (time) Tj 100 Tz 1 0 0 1 183 154 Tm 81 Tz (suggest) Tj 100 Tz /F9 10 Tf 1 0 0 1 215 154 Tm (the) Tj /F9 12 Tf 1 0 0 1 230 154 Tm 83 Tz (incorporation) Tj 100 Tz 1 0 0 1 286 154 Tm (of) Tj /F9 10 Tf 1 0 0 1 297 154 Tm (other) Tj 1 0 0 1 320 154 Tm (deduction) Tj 1 0 0 1 361 154 Tm (provisions) Tj 1 0 0 1 406 154 Tm (in) Tj 1 0 0 1 415 154 Tm (the) Tj 1 0 0 1 431 154 Tm (\223loss\224) Tj 1 0 0 1 458 154 Tm (category,) Tj 1 0 0 1 497 154 Tm (because) Tj 1 0 0 1 108 143 Tm (we) Tj 1 0 0 1 122 143 Tm 90 Tz (do) Tj 100 Tz /F9 12 Tf 1 0 0 1 135 143 Tm 80 Tz (not) Tj 100 Tz 1 0 0 1 150 143 Tm 82 Tz (have) Tj 100 Tz /F9 10 Tf 1 0 0 1 171 143 Tm (any) Tj 1 0 0 1 188 143 Tm (ready) Tj /F9 12 Tf 1 0 0 1 213 143 Tm 82 Tz (suggestion) Tj 100 Tz 1 0 0 1 258 143 Tm 78 Tz (as) Tj 100 Tz /F9 10 Tf 1 0 0 1 269 143 Tm (how) Tj 1 0 0 1 288 143 Tm (this) Tj 1 0 0 1 305 143 Tm 95 Tz (could) Tj 100 Tz 1 0 0 1 329 143 Tm (be) Tj 1 0 0 1 342 143 Tm (done) Tj 1 0 0 1 364 143 Tm 91 Tz (\(in) Tj 100 Tz 1 0 0 1 377 143 Tm (keeping) Tj 1 0 0 1 411 143 Tm (with) Tj 1 0 0 1 431 143 Tm (the) Tj 1 0 0 1 446 143 Tm (objective) Tj 1 0 0 1 485 143 Tm (approach) Tj /F9 12 Tf 1 0 0 1 525 143 Tm 89 Tz (of) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 131 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 123 131 Tm (New) Tj 1 0 0 1 144 131 Tm 98 Tz (Regulations\)) Tj 100 Tz 1 0 0 1 197 131 Tm (without) Tj 1 0 0 1 231 131 Tm (further) Tj /F9 12 Tf 1 0 0 1 260 131 Tm 82 Tz (exacerbating) Tj 100 Tz /F9 10 Tf 1 0 0 1 313 131 Tm (the) Tj 1 0 0 1 327 131 Tm (problem) Tj 1 0 0 1 364 131 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 375 131 Tm 98 Tz (overbreadth.) Tj 100 Tz /F6 6 Tf 1 0 0 1 73 112 Tm (52) Tj /F9 10 Tf 1 0 0 1 108 112 Tm 114 Tz (If) Tj 100 Tz 1 0 0 1 117 112 Tm (the) Tj /F9 12 Tf 1 0 0 1 132 112 Tm 81 Tz (intent) Tj 100 Tz 1 0 0 1 157 112 Tm 75 Tz (is) Tj 100 Tz 1 0 0 1 166 112 Tm 78 Tz (to) Tj 100 Tz 1 0 0 1 176 112 Tm 83 Tz (communicate) Tj 100 Tz 1 0 0 1 233 112 Tm 80 Tz (a) Tj 100 Tz 1 0 0 1 240 112 Tm 80 Tz (significantly) Tj 100 Tz /F9 10 Tf 1 0 0 1 292 112 Tm (higher) Tj 1 0 0 1 320 112 Tm 95 Tz (level) Tj 100 Tz /F9 12 Tf 1 0 0 1 342 112 Tm (of) Tj /F9 10 Tf 1 0 0 1 352 112 Tm 97 Tz (certainty,) Tj 100 Tz 1 0 0 1 392 112 Tm (a) Tj 1 0 0 1 399 112 Tm (clarification) Tj 1 0 0 1 450 112 Tm (to) Tj 1 0 0 1 460 112 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 478 112 Tm (effect) Tj 1 0 0 1 503 112 Tm 96 Tz (would) Tj 100 Tz /F9 12 Tf 1 0 0 1 108 96 Tm 83 Tz (address) Tj 100 Tz 1 0 0 1 140 96 Tm 80 Tz (a) Tj 100 Tz /F9 10 Tf 1 0 0 1 147 96 Tm (number) Tj /F9 12 Tf 1 0 0 1 180 96 Tm 89 Tz (of) Tj 100 Tz /F9 10 Tf 1 0 0 1 191 96 Tm (the) Tj /F9 12 Tf 1 0 0 1 206 96 Tm 83 Tz (concerns) Tj 100 Tz 1 0 0 1 244 96 Tm 82 Tz (discussed) Tj 100 Tz 1 0 0 1 284 96 Tm 78 Tz (in) Tj 100 Tz /F9 10 Tf 1 0 0 1 294 96 Tm (the) Tj /F9 12 Tf 1 0 0 1 309 96 Tm 83 Tz (text) Tj 100 Tz /F9 10 Tf 1 0 0 1 326 96 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 344 96 Tm 97 Tz (follows.) 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Tj 100 Tz 1 0 0 1 472 716 Tm (For) Tj 1 0 0 1 492 716 Tm 98 Tz (example,) Tj 100 Tz 1 0 0 1 107 688 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 121 688 Tm (investor) Tj 1 0 0 1 163 688 Tm 98 Tz (\(including) Tj 100 Tz 1 0 0 1 215 688 Tm (an) Tj 1 0 0 1 229 688 Tm (investment) Tj 1 0 0 1 284 688 Tm (fund\)) Tj 1 0 0 1 313 688 Tm (that) Tj 1 0 0 1 335 688 Tm (employs) Tj 1 0 0 1 378 688 Tm (a) Tj 1 0 0 1 386 688 Tm (diversified) Tj 1 0 0 1 441 688 Tm (investment) Tj 1 0 0 1 497 688 Tm (strategy) Tj 1 0 0 1 107 661 Tm 99 Tz (fundamentally) Tj 100 Tz 1 0 0 1 179 661 Tm (assumes) Tj 1 0 0 1 222 661 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 242 661 Tm (there) Tj 1 0 0 1 269 661 Tm (will) Tj 1 0 0 1 291 661 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 306 661 Tm 96 Tz (some) Tj 100 Tz 1 0 0 1 334 661 Tm (losses) Tj 1 0 0 1 366 661 Tm 97 Tz (among) Tj 100 Tz 1 0 0 1 401 661 Tm (a) Tj 1 0 0 1 409 661 Tm (pool) Tj 1 0 0 1 434 661 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 447 661 Tm 93 Tz (investments.) 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Tj 1 0 0 1 180 247 Tm (The) Tj 1 0 0 1 202 247 Tm (preamble) Tj 1 0 0 1 249 247 Tm (to) Tj 1 0 0 1 261 247 Tm (the) Tj 1 0 0 1 279 247 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 305 247 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 365 247 Tm 95 Tz (also) Tj 100 Tz 1 0 0 1 387 247 Tm (raises) Tj 1 0 0 1 417 247 Tm (the) Tj 1 0 0 1 435 247 Tm (possibility) Tj 1 0 0 1 488 247 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 501 247 Tm (a) Tj 1 0 0 1 109 219 Tm 97 Tz (general) Tj 100 Tz 1 0 0 1 147 219 Tm (exception) Tj 1 0 0 1 196 219 Tm (for) Tj 1 0 0 1 213 219 Tm 96 Tz (losses) Tj 100 Tz 1 0 0 1 245 219 Tm (claimed) Tj 1 0 0 1 286 219 Tm (under) Tj 1 0 0 1 316 219 Tm (the) Tj 1 0 0 1 333 219 Tm (mark-to-market) Tj 1 0 0 1 411 219 Tm (rules) Tj 1 0 0 1 438 219 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 450 219 Tm 103 Tz (sections) Tj 100 Tz 1 0 0 1 493 219 Tm 97 Tz (475\(a\)) Tj 100 Tz /F9 10 Tf 1 0 0 1 109 189 Tm (We) Tj /F9 12 Tf 1 0 0 1 125 189 Tm 80 Tz (note) Tj 100 Tz /F9 10 Tf 1 0 0 1 145 189 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 162 189 Tm (in) Tj 1 0 0 1 172 189 Tm (the) Tj /F9 12 Tf 1 0 0 1 187 189 Tm 80 Tz (case) Tj 100 Tz 1 0 0 1 206 189 Tm (of) Tj 1 0 0 1 217 189 Tm 82 Tz (securities) Tj 100 Tz /F9 10 Tf 1 0 0 1 257 189 Tm (held) Tj 1 0 0 1 277 189 Tm 90 Tz (by) Tj 100 Tz /F9 12 Tf 1 0 0 1 290 189 Tm 80 Tz (a) Tj 100 Tz 1 0 0 1 296 189 Tm 83 Tz (partnership) Tj 100 Tz /F9 10 Tf 1 0 0 1 343 189 Tm (that) Tj /F9 12 Tf 1 0 0 1 361 189 Tm 86 Tz (does) Tj 100 Tz 1 0 0 1 382 189 Tm 80 Tz (not) Tj 100 Tz 1 0 0 1 397 189 Tm 84 Tz (make) Tj 100 Tz 1 0 0 1 421 189 Tm 80 Tz (a) Tj 100 Tz /F9 10 Tf 1 0 0 1 428 189 Tm 93 Tz (754) Tj 100 Tz 1 0 0 1 446 189 Tm 97 Tz (election,) Tj 100 Tz /F9 12 Tf 1 0 0 1 482 189 Tm 80 Tz (a) Tj 100 Tz 1 0 0 1 489 189 Tm 85 Tz (purchaser) Tj 100 Tz 1 0 0 1 531 189 Tm (of) Tj 1 0 0 1 109 177 Tm 80 Tz (a) Tj 100 Tz 1 0 0 1 116 177 Tm 83 Tz (partnership) Tj 100 Tz 1 0 0 1 163 177 Tm 80 Tz (interest) Tj 100 Tz 1 0 0 1 194 177 Tm 80 Tz (may) Tj 100 Tz /F9 10 Tf 1 0 0 1 214 177 Tm (be) Tj 1 0 0 1 226 177 Tm (allocated) Tj 1 0 0 1 265 177 Tm (losses) Tj 1 0 0 1 291 177 Tm (that,) Tj 1 0 0 1 311 177 Tm 95 Tz (while) Tj 100 Tz 1 0 0 1 335 177 Tm (based) Tj /F9 12 Tf 1 0 0 1 361 177 Tm 75 Tz (on) Tj 100 Tz /F9 10 Tf 1 0 0 1 373 177 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 388 177 Tm (cash) Tj 1 0 0 1 408 177 Tm (invested) Tj 1 0 0 1 443 177 Tm (by) Tj 1 0 0 1 456 177 Tm (the) Tj 1 0 0 1 471 177 Tm 98 Tz (partnership,) Tj 100 Tz 1 0 0 1 521 177 Tm 90 Tz (do) Tj 100 Tz /F9 12 Tf 1 0 0 1 109 165 Tm 80 Tz (not) Tj 100 Tz 1 0 0 1 124 165 Tm 81 Tz (necessarily) Tj 100 Tz 1 0 0 1 170 165 Tm 83 Tz (reflect) Tj 100 Tz /F9 10 Tf 1 0 0 1 198 165 Tm (the) Tj /F9 12 Tf 1 0 0 1 213 165 Tm 87 Tz (price) Tj 100 Tz 1 0 0 1 235 165 Tm 85 Tz (paid) Tj 100 Tz /F9 10 Tf 1 0 0 1 255 165 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 267 165 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 282 165 Tm 98 Tz (purchaser.) 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Tj 100 Tz 1 0 0 1 109 106 Tm 88 Tz (In) Tj 100 Tz 1 0 0 1 119 106 Tm (this) Tj 1 0 0 1 136 106 Tm 95 Tz (case,) Tj 100 Tz 1 0 0 1 158 106 Tm (a) Tj 1 0 0 1 165 106 Tm 97 Tz (general) Tj 100 Tz 1 0 0 1 196 106 Tm (reference) Tj 1 0 0 1 236 106 Tm (to) Tj 1 0 0 1 246 106 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 261 106 Tm (definition) Tj 1 0 0 1 303 106 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 313 106 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 325 106 Tm (\223established) Tj 1 0 0 1 376 106 Tm (financial) Tj 1 0 0 1 413 106 Tm (market\224) Tj 1 0 0 1 448 106 Tm (within) Tj 1 0 0 1 476 106 Tm (the) Tj 1 0 0 1 491 106 Tm (meaning) Tj 1 0 0 1 528 106 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 109 94 Tm (Treas.) Tj 1 0 0 1 136 94 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 157 94 Tm 50 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 165 94 Tm 98 Tz (1.1092\(d\)-i) Tj 100 Tz 1 0 0 1 211 94 Tm (\(b\)) Tj 1 0 0 1 225 94 Tm (would) Tj 1 0 0 1 253 94 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 265 94 Tm (an) Tj 1 0 0 1 276 94 Tm 96 Tz (appropriate.) 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W  | W|0 p1A ?   @ ?    ? ? ??  ?  ? # |?? ?ڟwUZ]IUU J%IR $J%AI@ mmjU)(w[j۽mzݷo{W?¿Ǐ?_ϪC~???^???????x?/a~~xm????<`<$00 <_ ?x/ϗ?< A> 8@ 8P@ ??`xA>?`?I@?|?pO?Ox?8?~|?1~?  ~>>~ >>@CI@_@?~8 ?0y??~??p?gx|~??~>|I0?||~>z|<a?||?>?|<>|?x?H9>p???|~|?? |?߇~???x?|?9J?"<πH?~p?>?|?9?>??"|?xÏ~?~|p>??<|?x?pÇa?+~?>?|??<?>?>?????|?BO?>??s??>??|?~~??>}???ǃ|??H}pp<|??|a?>|?8x?~~??0<>?|~?H?>}?>|??8/8?8?p@'?w? |< ?!|>?H~>~?|>x?|?p>??x?T<0`x<x?<<Pq?|>0S|~>.g??|??p~j=#pax~0?<?? pM?~?px|>`?_ W}G?{Ƕ</Vxqp?8?>?.|`>??sZxD~<`x ? >|  ????߁߁oW?_| / ? ??(Aָ???? ?? @????????????0,??????????????????????????????x??????_!?/p?x??;?o ?{???!??pzx?o? 0x@x??xp?__| ??!??Ax??o?x<P1~<>??@~8??x@|~8<??~?$?~x~???@??|?<ppF?8~~>??>??~$x<?????????"?>"?*????%?x???>?"???|????xp?8?~|??!?|??? χ?p?{8??~???><??Ϗ?x>A?? >>??~ߏ??p?||??~?{??<>A??>??p|<??~&a~~|s?~??>A????q8~??<??>?,>G8</??#g|??<~???>"?~???q8<p~?x?Q<~?x?<<??p?mOviMp_?8?=kdO<|<???~0|8??_??>>?.`x?ϥ _< !Ͽ???ρ???>???x??x??8????<???? 4?ppp~>W _??? ?? | ||0p??`>? ?^L?7?_?| ~?8?|?@p~??>? ~70| ~?@?? >?8? p0?> >??p>~?>?>x>?x??_?` LJx`??<À@?8<|?|=~???~?~x?|>!^?x??x??ǃ@??~|?|?8?>?|?x??j????U??~|~|??ǟ8=?<|??x???U?A??x|??`_?U????<5?V>C<x???w?????8?"?x???sc<|???x??G?~??<m_> k^??s|?|??>?? ?>?>-??>x?>g<x>?R??>x? ?L???x xa?|?|~??p?/????x-????U???8????| ??~?~< <~>xxw???U???{<?~??|???~~?pU???;y<?0?@p?>?>~0??>?~p<U|>8~<??c??/??eZp?x8?? >V<p~|~08?߿?o ~z۵/?? >@`<?8????? }G]K?~  ??p????????S??? ?? ?? ?? ? ?x? ?|??ߏ???x?2Ǐ~K_?}~?  =~?3~<0?`??8xb?x0/?p?7__3A?|>?@p}?|?bx?p= A@ 8+?C~?3>~ >??~~b?~p>pnP|3?>~|?b>?~~|?C~???`~|>A3>~?b~?~??9??|~|?3>~b<~xv?~??|?||~>x?_<?x?~???|?3>x~?3g|?-?-|?x???*~?b<~?????83?~|Ãc>~|?????[??{8~3~??c~>|????~?}84P8 |88?4 >~8x??>dp? ~|?<~|xX||?? {_8x|e<8p0?<<x `?~ڿB_׭?{_?<^ <p??O?????Ё endstream endobj 328 0 obj 163810 endobj 329 0 obj <> stream q 1 0 0 1 0 0 cm 612.480000 0 0 791.040000 0 0 cm /im327 Do Q endstream endobj 330 0 obj 62 endobj 331 0 obj << /Length 332 0 R>> stream BT 1 g /F9 12 Tf 1 0 0 1 528 753 Tm 83 Tz (34) Tj 100 Tz 1 0 0 1 108 716 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 129 716 Tm 98 Tz (1296\(a\).) 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Tj 100 Tz 1 0 0 1 340 578 Tm (For) Tj 1 0 0 1 359 578 Tm (large) Tj 1 0 0 1 386 578 Tm (reporting) Tj 1 0 0 1 433 578 Tm (companies,) Tj 1 0 0 1 491 578 Tm 94 Tz (this) Tj 100 Tz 1 0 0 1 108 551 Tm (presumably) Tj 1 0 0 1 167 551 Tm (will) Tj 1 0 0 1 188 551 Tm (not) Tj 1 0 0 1 207 551 Tm (present) Tj 1 0 0 1 244 551 Tm (a) Tj 1 0 0 1 253 551 Tm 96 Tz (huge) Tj 100 Tz 1 0 0 1 279 551 Tm 97 Tz (burden.) Tj 100 Tz 1 0 0 1 321 551 Tm (However,) Tj 1 0 0 1 371 551 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 387 551 Tm 104 Tz (many) Tj 100 Tz 1 0 0 1 418 551 Tm (smaller) Tj 1 0 0 1 456 551 Tm 98 Tz (companies,) Tj 100 Tz 1 0 0 1 513 551 Tm (the) Tj 1 0 0 1 108 523 Tm 98 Tz (requisite) Tj 100 Tz 1 0 0 1 152 523 Tm (accounting) Tj 1 0 0 1 208 523 Tm (knowledge) Tj 1 0 0 1 263 523 Tm (likely) Tj 1 0 0 1 294 523 Tm (will) Tj 1 0 0 1 315 523 Tm (not) Tj 1 0 0 1 333 523 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 348 523 Tm 98 Tz (in-house) Tj 100 Tz 1 0 0 1 392 523 Tm (and) Tj 1 0 0 1 412 523 Tm (readily) Tj 1 0 0 1 449 523 Tm 98 Tz (available.) Tj 100 Tz 1 0 0 1 180 496 Tm (Foreign) Tj 1 0 0 1 220 496 Tm (corporations) Tj 1 0 0 1 283 496 Tm (will) Tj 1 0 0 1 305 496 Tm (face) Tj 1 0 0 1 327 496 Tm (a) Tj 1 0 0 1 336 496 Tm (larger) Tj 1 0 0 1 366 496 Tm (burden) Tj 1 0 0 1 403 496 Tm (here,) Tj 1 0 0 1 430 496 Tm (because) Tj 1 0 0 1 471 496 Tm (most) Tj 1 0 0 1 497 496 Tm 92 Tz (do) Tj 100 Tz 1 0 0 1 512 496 Tm (not) Tj 1 0 0 1 108 468 Tm (keep) Tj 1 0 0 1 134 468 Tm 95 Tz (U.S.) Tj 100 Tz 1 0 0 1 158 468 Tm 97 Tz (GAAP) Tj 100 Tz 1 0 0 1 193 468 Tm (books) Tj 1 0 0 1 225 468 Tm (in) Tj 1 0 0 1 237 468 Tm (the) Tj 1 0 0 1 255 468 Tm (ordinary) Tj 1 0 0 1 299 468 Tm (course) Tj 1 0 0 1 333 468 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 345 468 Tm 105 Tz (their) Tj 100 Tz 1 0 0 1 370 468 Tm (business) Tj 1 0 0 1 414 468 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 435 468 Tm (thus) Tj 1 0 0 1 458 468 Tm (will) Tj 1 0 0 1 480 468 Tm (need) Tj 1 0 0 1 505 468 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 108 440 Tm 96 Tz (create) Tj 100 Tz 1 0 0 1 140 440 Tm (such) Tj 1 0 0 1 164 440 Tm (books) Tj 1 0 0 1 196 440 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 213 440 Tm 105 Tz (their) Tj 100 Tz 1 0 0 1 238 440 Tm (effectively) Tj 1 0 0 1 292 440 Tm (connected) Tj 1 0 0 1 344 440 Tm (assets) Tj 1 0 0 1 375 440 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 395 440 Tm 97 Tz (income,) Tj 100 Tz 1 0 0 1 436 440 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 449 440 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 466 440 Tm 92 Tz (all) Tj 100 Tz 1 0 0 1 482 440 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 494 440 Tm 105 Tz (their) Tj 100 Tz 1 0 0 1 108 413 Tm (assets) Tj 1 0 0 1 139 413 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 159 413 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 197 413 Tm (in) Tj 1 0 0 1 209 413 Tm (the) Tj 1 0 0 1 227 413 Tm (case) Tj 1 0 0 1 251 413 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 264 413 Tm 97 Tz (PFICs) Tj 100 Tz 1 0 0 1 297 413 Tm (subject) Tj 1 0 0 1 334 413 Tm (QEF) Tj 1 0 0 1 359 413 Tm (elections) Tj 1 0 0 1 405 413 Tm (with) Tj 1 0 0 1 431 413 Tm 95 Tz (10\%) Tj 100 Tz 1 0 0 1 454 413 Tm 95 Tz (U.S.) Tj 100 Tz 1 0 0 1 109 385 Tm 93 Tz (shareholders.) Tj 5 Ts (57) Tj 100 Tz 1 0 0 1 186 385 Tm 0 Ts (Many) Tj 1 0 0 1 216 385 Tm (partnerships,) Tj 1 0 0 1 281 385 Tm (both) Tj 1 0 0 1 305 385 Tm 95 Tz (U.S.) Tj 100 Tz 1 0 0 1 329 385 Tm (and) Tj 1 0 0 1 350 385 Tm 98 Tz (non-U.S.,) Tj 100 Tz 1 0 0 1 399 385 Tm (have) Tj 1 0 0 1 425 385 Tm (a) Tj 1 0 0 1 433 385 Tm (similar) Tj 1 0 0 1 469 385 Tm 96 Tz (issue.) Tj 100 Tz 1 0 0 1 108 358 Tm 98 Tz (Partnerships) Tj 100 Tz 1 0 0 1 171 358 Tm (often) Tj 1 0 0 1 198 358 Tm (keep) Tj 1 0 0 1 223 358 Tm 105 Tz (their) Tj 100 Tz 1 0 0 1 248 358 Tm (books) Tj 1 0 0 1 280 358 Tm 96 Tz (using) Tj 100 Tz 1 0 0 1 309 358 Tm (section) Tj 1 0 0 1 346 358 Tm 98 Tz (704\(b\)-style) Tj 100 Tz 1 0 0 1 407 358 Tm (book) Tj 1 0 0 1 434 358 Tm (accounting) Tj 1 0 0 1 490 358 Tm (\(or) Tj 1 0 0 1 507 358 Tm (other) Tj 1 0 0 1 108 330 Tm 98 Tz (methods\)) Tj 100 Tz 1 0 0 1 156 330 Tm (rather) Tj 1 0 0 1 186 330 Tm 105 Tz (than) Tj 100 Tz 1 0 0 1 210 330 Tm 95 Tz (U.S.) Tj 100 Tz 1 0 0 1 234 330 Tm 97 Tz (GAAP.) Tj 100 Tz 1 0 0 1 180 303 Tm (The) Tj 1 0 0 1 201 303 Tm (book-tax) Tj 1 0 0 1 247 303 Tm (difference) Tj 1 0 0 1 299 303 Tm 98 Tz (category) Tj 100 Tz 1 0 0 1 342 303 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 354 303 Tm 96 Tz (likely) Tj 100 Tz 1 0 0 1 383 303 Tm (to) Tj 1 0 0 1 396 303 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 410 303 Tm (the) Tj 1 0 0 1 428 303 Tm (most) Tj 1 0 0 1 455 303 Tm (complicated) Tj 1 0 0 1 516 303 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 108 275 Tm 98 Tz (burdensome) Tj 100 Tz 1 0 0 1 169 275 Tm (category) Tj 1 0 0 1 214 275 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 226 275 Tm 93 Tz (all.) Tj 100 Tz 1 0 0 1 248 275 Tm (It) Tj 1 0 0 1 258 275 Tm (may) Tj 1 0 0 1 282 275 Tm 95 Tz (also) Tj 100 Tz 1 0 0 1 304 275 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 318 275 Tm (the) Tj 1 0 0 1 335 275 Tm (one) Tj 1 0 0 1 356 275 Tm (that) Tj 1 0 0 1 376 275 Tm 97 Tz (misses) Tj 100 Tz 1 0 0 1 411 275 Tm (the) Tj 1 0 0 1 429 275 Tm (mark) Tj 1 0 0 1 457 275 Tm (most) Tj 1 0 0 1 484 275 Tm 96 Tz (often.) Tj 100 Tz 1 0 0 1 108 247 Tm 98 Tz (Accordingly,) Tj 100 Tz 1 0 0 1 174 247 Tm (we) Tj 1 0 0 1 191 247 Tm 97 Tz (strongly) Tj 100 Tz 1 0 0 1 233 247 Tm (urge) Tj 1 0 0 1 257 247 Tm (that) Tj 1 0 0 1 278 247 Tm (this) Tj 1 0 0 1 299 247 Tm 97 Tz (burden) Tj 100 Tz 1 0 0 1 335 247 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 349 247 Tm (imposed) Tj 1 0 0 1 392 247 Tm (in) Tj 1 0 0 1 405 247 Tm (a) Tj 1 0 0 1 413 247 Tm (limited) Tj 1 0 0 1 450 247 Tm (fashion) Tj 1 0 0 1 489 247 Tm 95 Tz (until) Tj 100 Tz 1 0 0 1 514 247 Tm (the) Tj 1 0 0 1 108 220 Tm (IRS) Tj 1 0 0 1 130 220 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 149 220 Tm (taxpayers) Tj 1 0 0 1 198 220 Tm (have) Tj 1 0 0 1 224 220 Tm (experience) Tj 1 0 0 1 279 220 Tm (with) Tj 1 0 0 1 303 220 Tm 91 Tz (its) Tj 100 Tz 1 0 0 1 318 220 Tm (effects.) Tj 1 0 0 1 358 220 Tm (We) Tj 1 0 0 1 378 220 Tm (initially) Tj 1 0 0 1 418 220 Tm 102 Tz (considered) Tj 100 Tz 1 0 0 1 474 220 Tm (a) Tj 1 0 0 1 482 220 Tm 98 Tz (suggestion) Tj 100 Tz 1 0 0 1 108 193 Tm 97 Tz (limiting) Tj 100 Tz 1 0 0 1 149 193 Tm 98 Tz (application) Tj 100 Tz 1 0 0 1 205 193 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 218 193 Tm (this) Tj 1 0 0 1 239 193 Tm (category) Tj 1 0 0 1 283 193 Tm 95 Tz (only) Tj 100 Tz 1 0 0 1 307 193 Tm (to) Tj 1 0 0 1 319 193 Tm 98 Tz (companies) Tj 100 Tz 1 0 0 1 373 193 Tm (subject) Tj 1 0 0 1 410 193 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 422 193 Tm (the) Tj 1 0 0 1 441 193 Tm (Securities) Tj 1 0 0 1 491 193 Tm (Act) Tj 1 0 0 1 511 193 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 109 165 Tm 93 Tz (1934,) Tj 100 Tz 1 0 0 1 138 165 Tm (but) Tj 1 0 0 1 157 165 Tm 98 Tz (concluded) Tj 100 Tz 1 0 0 1 208 165 Tm 94 Tz (this) Tj 100 Tz 1 0 0 1 229 165 Tm 96 Tz (might) Tj 100 Tz 1 0 0 1 260 165 Tm (exclude) Tj 1 0 0 1 300 165 Tm 93 Tz (too) Tj 100 Tz 1 0 0 1 318 165 Tm (many) Tj 1 0 0 1 347 165 Tm 98 Tz (transactions.) Tj 100 Tz 1 0 0 1 413 165 Tm 102 Tz (However,) Tj 100 Tz 1 0 0 1 464 165 Tm 107 Tz (we) Tj 100 Tz 1 0 0 1 481 165 Tm 92 Tz (do) Tj 100 Tz 1 0 0 1 496 165 Tm (offer) Tj 1 0 0 1 108 138 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 128 138 Tm 98 Tz (proposal) Tj 100 Tz 1 0 0 1 172 138 Tm (to) Tj 1 0 0 1 185 138 Tm (narrow) Tj 1 0 0 1 221 138 Tm (the) Tj 1 0 0 1 239 138 Tm (category) Tj 1 0 0 1 283 138 Tm (that) Tj 1 0 0 1 305 138 Tm (we) Tj 1 0 0 1 321 138 Tm (believe) Tj 1 0 0 1 359 138 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 370 138 Tm 98 Tz (consistent) Tj 100 Tz 1 0 0 1 420 138 Tm (with) Tj 1 0 0 1 445 138 Tm (the) Tj 1 0 0 1 463 138 Tm (rationale) Tj 1 0 0 1 508 138 Tm (for) Tj /F9 10 Tf 1 0 0 1 108 94 Tm 96 Tz (FPHCs) Tj 100 Tz 1 0 0 1 139 94 Tm (and) Tj 1 0 0 1 156 94 Tm (CFCs) Tj 1 0 0 1 181 94 Tm (will) Tj 1 0 0 1 199 94 Tm 94 Tz (also) Tj 100 Tz 1 0 0 1 218 94 Tm (be) Tj 1 0 0 1 229 94 Tm (required) Tj /F9 12 Tf 1 0 0 1 265 94 Tm 78 Tz (to) Tj 100 Tz /F9 10 Tf 1 0 0 1 276 94 Tm (use) Tj 1 0 0 1 292 94 Tm 94 Tz (U.S.) Tj 100 Tz 1 0 0 1 312 94 Tm 97 Tz (GAAP,) Tj 100 Tz 1 0 0 1 344 94 Tm (but) Tj 1 0 0 1 359 94 Tm 93 Tz (that) Tj 100 Tz /F9 12 Tf 1 0 0 1 376 94 Tm 75 Tz (is) Tj 100 Tz 1 0 0 1 386 94 Tm 78 Tz (less) Tj 100 Tz /F9 10 Tf 1 0 0 1 403 94 Tm (likely) Tj /F9 12 Tf 1 0 0 1 428 94 Tm 78 Tz (to) Tj 100 Tz /F9 10 Tf 1 0 0 1 439 94 Tm 103 Tz (present) Tj 100 Tz /F9 12 Tf 1 0 0 1 470 94 Tm 80 Tz (a) Tj 100 Tz /F9 10 Tf 1 0 0 1 477 94 Tm (problem.) 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Tj 1 0 0 1 175 496 Tm (The) Tj 1 0 0 1 197 496 Tm (list) Tj 1 0 0 1 215 496 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 227 496 Tm 98 Tz (excluded) Tj 100 Tz 1 0 0 1 274 496 Tm 96 Tz (items) Tj 100 Tz 1 0 0 1 302 496 Tm 98 Tz (currently) Tj 100 Tz 1 0 0 1 348 496 Tm (includes) Tj 1 0 0 1 392 496 Tm (\(1\)) Tj 1 0 0 1 408 496 Tm (accelerated) Tj 1 0 0 1 465 496 Tm (book) Tj 1 0 0 1 492 496 Tm (loss) Tj 1 0 0 1 514 496 Tm (or) Tj /F9 10 Tf 1 0 0 1 108 468 Tm 117 Tz (expense;) Tj 100 Tz /F9 12 Tf 1 0 0 1 153 468 Tm (\(2\)) Tj 1 0 0 1 170 468 Tm (accelerated) Tj 1 0 0 1 227 468 Tm (taxable) Tj 1 0 0 1 264 468 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 302 468 Tm (or) Tj 1 0 0 1 315 468 Tm 96 Tz (gain;) Tj 100 Tz 1 0 0 1 342 468 Tm (\(3\)) Tj 1 0 0 1 359 468 Tm 98 Tz (depreciable,) Tj 100 Tz 1 0 0 1 420 468 Tm 98 Tz (depletable) Tj 100 Tz 1 0 0 1 473 468 Tm (and) Tj 1 0 0 1 108 441 Tm (amortizable) Tj 1 0 0 1 168 441 Tm (life,) Tj 1 0 0 1 190 441 Tm 97 Tz (method,) Tj 100 Tz 1 0 0 1 231 441 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 244 441 Tm 98 Tz (convention) Tj 100 Tz 1 0 0 1 300 441 Tm (differences;) Tj 1 0 0 1 360 441 Tm (\(4\)) Tj 1 0 0 1 377 441 Tm 94 Tz (bad) Tj 100 Tz 1 0 0 1 397 441 Tm 96 Tz (debts) Tj 100 Tz 1 0 0 1 425 441 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 439 441 Tm (cancellation) Tj 1 0 0 1 499 441 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 108 414 Tm (indebtedness) Tj 1 0 0 1 173 414 Tm 97 Tz (income;) Tj 100 Tz 1 0 0 1 215 414 Tm (\(5\)) Tj 1 0 0 1 231 414 Tm (taxes;) Tj 1 0 0 1 263 414 Tm (\(6\)) Tj 1 0 0 1 279 414 Tm (compensation;) Tj 1 0 0 1 352 414 Tm (\(7\)) Tj 1 0 0 1 369 414 Tm (non-deductible) Tj 1 0 0 1 444 414 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 464 414 Tm (non-) Tj 1 0 0 1 108 386 Tm (capitalizable) Tj 1 0 0 1 172 386 Tm (tax) Tj 1 0 0 1 190 386 Tm 97 Tz (items;) Tj 100 Tz 1 0 0 1 222 386 Tm (\(8\)) Tj 1 0 0 1 239 386 Tm 98 Tz (charitable) Tj 100 Tz 1 0 0 1 288 386 Tm 98 Tz (contributions;) Tj 100 Tz 1 0 0 1 358 386 Tm (\(9\)) Tj 1 0 0 1 375 386 Tm 102 Tz (tax-exempt) Tj 100 Tz 1 0 0 1 432 386 Tm 97 Tz (interest;) Tj 100 Tz 1 0 0 1 473 386 Tm (\(10\)) Tj 1 0 0 1 108 358 Tm 98 Tz (dividends;) Tj 100 Tz 1 0 0 1 161 358 Tm (\(11\)) Tj 1 0 0 1 184 358 Tm 97 Tz (income) Tj 100 Tz 1 0 0 1 222 358 Tm (inclusions) Tj 1 0 0 1 274 358 Tm 96 Tz (from) Tj 100 Tz 1 0 0 1 300 358 Tm 98 Tz (flow-through) Tj 100 Tz 1 0 0 1 366 358 Tm (foreign) Tj 1 0 0 1 403 358 Tm 98 Tz (corporations;) Tj 100 Tz 1 0 0 1 470 358 Tm (\(12\)) Tj 1 0 0 1 108 331 Tm 98 Tz (distributions) Tj 100 Tz 1 0 0 1 172 331 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 184 331 Tm (previously) Tj 1 0 0 1 237 331 Tm (taxed) Tj 1 0 0 1 267 331 Tm 97 Tz (income;) Tj 100 Tz 1 0 0 1 308 331 Tm (\(13\)) Tj 1 0 0 1 331 331 Tm 96 Tz (items) Tj 100 Tz 1 0 0 1 360 331 Tm (arising) Tj 1 0 0 1 395 331 Tm (from) Tj 1 0 0 1 422 331 Tm 98 Tz (like-kind) Tj 100 Tz 1 0 0 1 468 331 Tm 98 Tz (exchanges;) Tj 100 Tz 1 0 0 1 108 304 Tm (\(14\)) Tj 1 0 0 1 131 304 Tm (tax) Tj 1 0 0 1 149 304 Tm (mark-to-market) Tj 1 0 0 1 227 304 Tm 97 Tz (items;) Tj 100 Tz 1 0 0 1 259 304 Tm (and) Tj /F11 12 Tf 1 0 0 1 279 304 Tm (\(15\)) Tj /F9 12 Tf 1 0 0 1 302 304 Tm (section) Tj 1 0 0 1 339 304 Tm 89 Tz (481) Tj 100 Tz 1 0 0 1 360 304 Tm 98 Tz (adjustments.) 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Tj 100 Tz 1 0 0 1 356 264 Tm (We) Tj 1 0 0 1 375 264 Tm (note) Tj 1 0 0 1 399 264 Tm (that) Tj 1 0 0 1 420 264 Tm (this) Tj 1 0 0 1 441 264 Tm (subjective) Tj 1 0 0 1 493 264 Tm 97 Tz (inquiry) Tj 100 Tz 1 0 0 1 530 264 Tm 88 Tz (is) Tj 100 Tz /F9 8 Tf 1 0 0 1 73 219 Tm 88 Tz (62) Tj 100 Tz /F9 10 Tf 1 0 0 1 109 219 Tm 96 Tz (While) Tj 100 Tz 1 0 0 1 135 219 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 150 219 Tm (cancellation) Tj 1 0 0 1 201 219 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 212 219 Tm 98 Tz (indebtedness) Tj 100 Tz 1 0 0 1 265 219 Tm (produced) Tj 1 0 0 1 305 219 Tm (for) Tj /F9 11 Tf 1 0 0 1 319 219 Tm 92 Tz (tax) Tj 100 Tz /F9 10 Tf 1 0 0 1 334 219 Tm (purposes) Tj 1 0 0 1 372 219 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 384 219 Tm (such) Tj 1 0 0 1 405 219 Tm (transaction) Tj /F9 12 Tf 1 0 0 1 452 219 Tm 75 Tz (is) Tj 100 Tz /F9 10 Tf 1 0 0 1 461 219 Tm (already) Tj 1 0 0 1 493 219 Tm 97 Tz (excepted,) Tj 100 Tz 1 0 0 1 109 202 Tm 92 Tz (the) Tj 100 Tz /F9 12 Tf 1 0 0 1 123 202 Tm 83 Tz (exception) Tj 100 Tz 1 0 0 1 164 202 Tm 78 Tz (as) Tj 100 Tz 1 0 0 1 175 202 Tm 81 Tz (currently) Tj 100 Tz /F9 10 Tf 1 0 0 1 213 202 Tm (phrased) Tj /F9 12 Tf 1 0 0 1 247 202 Tm 86 Tz (does) Tj 100 Tz 1 0 0 1 268 202 Tm 80 Tz (not) Tj 100 Tz /F9 10 Tf 1 0 0 1 283 202 Tm (cover) Tj 1 0 0 1 307 202 Tm (the) Tj 1 0 0 1 323 202 Tm 98 Tz (subsequent) Tj 100 Tz 1 0 0 1 369 202 Tm (accrual) Tj 1 0 0 1 401 202 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 412 202 Tm (OlD) Tj /F9 12 Tf 1 0 0 1 432 202 Tm 75 Tz (on) Tj 100 Tz /F9 10 Tf 1 0 0 1 444 202 Tm (the) Tj /F9 12 Tf 1 0 0 1 459 202 Tm 82 Tz (reissued) Tj 100 Tz /F9 10 Tf 1 0 0 1 494 202 Tm 94 Tz (debt) Tj 100 Tz /F9 12 Tf 1 0 0 1 109 190 Tm 80 Tz (instrument.) 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Tj 100 Tz 1 0 0 1 422 171 Tm 107 Tz (For) Tj 100 Tz 1 0 0 1 439 171 Tm 97 Tz (instance,) Tj 100 Tz 1 0 0 1 476 171 Tm (hedging) Tj 1 0 0 1 109 154 Tm (transactions) Tj 1 0 0 1 159 154 Tm 94 Tz (may) Tj 100 Tz 1 0 0 1 178 154 Tm (be) Tj /F9 12 Tf 1 0 0 1 190 154 Tm 83 Tz (derivatives) Tj 100 Tz /F9 10 Tf 1 0 0 1 236 154 Tm (that) Tj /F9 12 Tf 1 0 0 1 254 154 Tm 79 Tz (are) Tj 100 Tz /F9 10 Tf 1 0 0 1 269 154 Tm (marked) Tj 1 0 0 1 301 154 Tm (to) Tj 1 0 0 1 311 154 Tm (market) Tj 1 0 0 1 341 154 Tm (for) Tj 1 0 0 1 355 154 Tm (book) Tj 1 0 0 1 378 154 Tm (purposes) Tj 1 0 0 1 416 154 Tm (under) Tj 1 0 0 1 441 154 Tm (FAS) Tj 1 0 0 1 463 154 Tm 94 Tz (133.) 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Tj 100 Tz 1 0 0 1 248 523 Tm (As) Tj 1 0 0 1 265 523 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 277 523 Tm (individual) Tj 1 0 0 1 329 523 Tm 103 Tz (partner) Tj 100 Tz 1 0 0 1 366 523 Tm (A,) Tj 1 0 0 1 381 523 Tm (whose) Tj 1 0 0 1 415 523 Tm 96 Tz (share) Tj 100 Tz 1 0 0 1 443 523 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 456 523 Tm (the) Tj 1 0 0 1 474 523 Tm (loss) Tj 1 0 0 1 496 523 Tm (exceeds) Tj 1 0 0 1 106 496 Tm 92 Tz ($2) Tj 100 Tz 1 0 0 1 121 496 Tm (million,) Tj 1 0 0 1 162 496 Tm (the) Tj 1 0 0 1 180 496 Tm (loss) Tj 1 0 0 1 202 496 Tm 97 Tz (clearly) Tj 100 Tz 1 0 0 1 237 496 Tm 96 Tz (arises) Tj 100 Tz 1 0 0 1 267 496 Tm (with) Tj 1 0 0 1 291 496 Tm 103 Tz (respect) Tj 100 Tz 1 0 0 1 328 496 Tm (to) Tj 1 0 0 1 341 496 Tm (a) Tj 1 0 0 1 349 496 Tm (reportable) Tj 1 0 0 1 401 496 Tm (transaction.) Tj 1 0 0 1 463 496 Tm 96 Tz (With) Tj 100 Tz 1 0 0 1 490 496 Tm (respect) Tj 1 0 0 1 527 496 Tm (to) Tj 1 0 0 1 106 468 Tm (individual) Tj 1 0 0 1 158 468 Tm 103 Tz (partner) Tj 100 Tz 1 0 0 1 195 468 Tm 91 Tz (B,) Tj 100 Tz 1 0 0 1 208 468 Tm (whose) Tj 1 0 0 1 242 468 Tm 96 Tz (share) Tj 100 Tz 1 0 0 1 271 468 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 283 468 Tm (the) Tj 1 0 0 1 301 468 Tm (loss) Tj 1 0 0 1 323 468 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 334 468 Tm 94 Tz (less) Tj 100 Tz 1 0 0 1 355 468 Tm 105 Tz (than) Tj 100 Tz 1 0 0 1 380 468 Tm 92 Tz ($2) Tj 100 Tz 1 0 0 1 394 468 Tm (million) Tj 1 0 0 1 432 468 Tm (\(and) Tj 1 0 0 1 456 468 Tm (whose) Tj 1 0 0 1 490 468 Tm 96 Tz (share) Tj 100 Tz 1 0 0 1 518 468 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 106 441 Tm 92 Tz (all) Tj 100 Tz 1 0 0 1 121 441 Tm (losses) Tj 1 0 0 1 153 441 Tm (with) Tj 1 0 0 1 177 441 Tm (respect) Tj 1 0 0 1 214 441 Tm (to) Tj 1 0 0 1 226 441 Tm 92 Tz (all) Tj 100 Tz 1 0 0 1 241 441 Tm 96 Tz (years) Tj 100 Tz 1 0 0 1 270 441 Tm (affected) Tj 1 0 0 1 311 441 Tm (by) Tj 1 0 0 1 326 441 Tm (the) Tj 1 0 0 1 344 441 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 400 441 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 411 441 Tm (expected) Tj 1 0 0 1 456 441 Tm (to) Tj 1 0 0 1 469 441 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 484 441 Tm 94 Tz (less) Tj 100 Tz 1 0 0 1 504 441 Tm (than) Tj 1 0 0 1 107 413 Tm 92 Tz ($4) Tj 100 Tz 1 0 0 1 121 413 Tm (million\),) Tj 1 0 0 1 166 413 Tm (it) Tj 1 0 0 1 176 413 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 187 413 Tm 94 Tz (less) Tj 100 Tz 1 0 0 1 208 413 Tm 96 Tz (clear) Tj 100 Tz 1 0 0 1 234 413 Tm (that) Tj 1 0 0 1 255 413 Tm (the) Tj 1 0 0 1 273 413 Tm (loss) Tj 1 0 0 1 294 413 Tm (should) Tj 1 0 0 1 329 413 Tm (be) Tj 1 0 0 1 344 413 Tm (treated) Tj 1 0 0 1 380 413 Tm (as) Tj 1 0 0 1 393 413 Tm (arising) Tj 1 0 0 1 428 413 Tm (with) Tj 1 0 0 1 453 413 Tm (respect) Tj 1 0 0 1 489 413 Tm (to) Tj 1 0 0 1 502 413 Tm (a) Tj 1 0 0 1 106 386 Tm 102 Tz (\223reportable) Tj 100 Tz 1 0 0 1 163 386 Tm (transaction.\224) Tj 1 0 0 1 230 386 Tm (A) Tj 1 0 0 1 242 386 Tm (literal) Tj 1 0 0 1 273 386 Tm (reading) Tj 1 0 0 1 312 386 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 325 386 Tm (the) Tj 1 0 0 1 342 386 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 368 386 Tm (Disclosure) Tj 1 0 0 1 423 386 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 483 386 Tm (as) Tj 1 0 0 1 107 358 Tm (currently) Tj 1 0 0 1 153 358 Tm (drafted) Tj 1 0 0 1 190 358 Tm 97 Tz (seems) Tj 100 Tz 1 0 0 1 222 358 Tm (to) Tj 1 0 0 1 235 358 Tm (indicate) Tj 1 0 0 1 275 358 Tm (that) Tj 1 0 0 1 296 358 Tm (both) Tj 1 0 0 1 321 358 Tm (individuals) Tj 1 0 0 1 377 358 Tm (A) Tj 1 0 0 1 389 358 Tm (and) Tj 1 0 0 1 409 358 Tm 88 Tz (B) Tj 100 Tz 1 0 0 1 420 358 Tm (must) Tj 1 0 0 1 447 358 Tm (treat) Tj 1 0 0 1 471 358 Tm (the) Tj 1 0 0 1 106 330 Tm (transaction) Tj 1 0 0 1 162 330 Tm (as) Tj 1 0 0 1 175 330 Tm (a) Tj 1 0 0 1 184 330 Tm (\223reportable) Tj 1 0 0 1 241 330 Tm (transaction,\224) Tj 1 0 0 1 304 330 Tm 103 Tz (because) Tj 100 Tz 1 0 0 1 345 330 Tm (the) Tj 1 0 0 1 363 330 Tm (transaction) Tj 1 0 0 1 419 330 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 430 330 Tm (a) Tj 1 0 0 1 439 330 Tm (\223reportable) Tj 1 0 0 1 106 303 Tm 102 Tz (transaction\224) Tj 100 Tz 1 0 0 1 168 303 Tm (\(as) Tj 1 0 0 1 184 303 Tm (to) Tj 1 0 0 1 197 303 Tm (the) Tj 1 0 0 1 215 303 Tm (partnership\),) Tj 1 0 0 1 278 303 Tm (and) Tj /F11 12 Tf 1 0 0 1 299 303 Tm 97 Tz (\223every) Tj 100 Tz /F9 12 Tf 1 0 0 1 333 303 Tm (taxpayer) Tj 1 0 0 1 377 303 Tm (that) Tj 1 0 0 1 399 303 Tm (has) Tj 1 0 0 1 418 303 Tm (participated,) Tj 1 0 0 1 480 303 Tm (directly) Tj 1 0 0 1 520 303 Tm (or) Tj /F11 12 Tf 1 0 0 1 107 275 Tm (indirectly,) Tj /F9 12 Tf 1 0 0 1 159 275 Tm (in) Tj 1 0 0 1 172 275 Tm (a) Tj 1 0 0 1 179 275 Tm (reportable) Tj 1 0 0 1 231 275 Tm (transaction\224) Tj 1 0 0 1 292 275 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 303 275 Tm (required) Tj 1 0 0 1 345 275 Tm (to) Tj 1 0 0 1 358 275 Tm (file) Tj 1 0 0 1 377 275 Tm 96 Tz (Form) Tj 100 Tz 1 0 0 1 407 275 Tm 96 Tz (8886) Tj 100 Tz 1 0 0 1 433 275 Tm (with) Tj 1 0 0 1 458 275 Tm (respect) Tj 1 0 0 1 494 275 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 507 275 Tm (the) Tj /F6 6 Tf 1 0 0 1 71 185 Tm (70) Tj /F9 10 Tf 1 0 0 1 107 185 Tm (This) Tj 1 0 0 1 127 185 Tm (could) Tj 1 0 0 1 152 185 Tm (occur,) Tj 1 0 0 1 180 185 Tm (for) Tj 1 0 0 1 194 185 Tm 94 Tz (instance,) Tj 100 Tz 1 0 0 1 231 185 Tm (in) Tj 1 0 0 1 241 185 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 256 185 Tm (case) Tj 1 0 0 1 276 185 Tm (of) Tj 1 0 0 1 286 185 Tm (a) Tj 1 0 0 1 293 185 Tm (foreign) Tj 1 0 0 1 324 185 Tm (partnership) Tj 1 0 0 1 372 185 Tm (that) Tj 1 0 0 1 390 185 Tm (does) Tj 1 0 0 1 410 185 Tm (not) Tj 1 0 0 1 426 185 Tm 92 Tz (file) Tj 100 Tz 1 0 0 1 441 185 Tm (Form) Tj 1 0 0 1 467 185 Tm 91 Tz (1065.) 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Tj 5 Ts (72) Tj 100 Tz 1 0 0 1 467 716 Tm 0 Ts (In) Tj 1 0 0 1 480 716 Tm 94 Tz (any) Tj 100 Tz 1 0 0 1 501 716 Tm (event,) Tj 1 0 0 1 108 689 Tm (the) Tj 1 0 0 1 125 689 Tm (final) Tj 1 0 0 1 150 689 Tm 98 Tz (regulations) Tj 100 Tz 1 0 0 1 207 689 Tm 97 Tz (should) Tj 100 Tz 1 0 0 1 241 689 Tm (provide) Tj 1 0 0 1 281 689 Tm 98 Tz (examples) Tj 100 Tz 1 0 0 1 329 689 Tm (that) Tj 1 0 0 1 350 689 Tm (resolve) Tj 1 0 0 1 388 689 Tm (this) Tj 1 0 0 1 408 689 Tm (and) Tj 1 0 0 1 428 689 Tm 103 Tz (related) Tj 100 Tz 1 0 0 1 465 689 Tm 93 Tz (ambiguities.) Tj 5 Ts (73) Tj 100 Tz 0 Ts 1 0 0 1 144 661 Tm 90 Tz (E.) Tj 100 Tz 1 0 0 1 179 661 Tm (List) Tj 1 0 0 1 201 661 Tm (Maintenance) Tj 1 0 0 1 266 661 Tm (Requirements) Tj 1 0 0 1 179 635 Tm (The) Tj 1 0 0 1 200 635 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 226 635 Tm (Regulations) Tj 1 0 0 1 287 635 Tm 98 Tz (significantly) Tj 100 Tz 1 0 0 1 350 635 Tm (expand) Tj 1 0 0 1 388 635 Tm (the) Tj 1 0 0 1 405 635 Tm (category) Tj 1 0 0 1 450 635 Tm 118 Tz (of) Tj 100 Tz 1 0 0 1 463 635 Tm (persons) Tj 1 0 0 1 108 608 Tm (required) Tj 1 0 0 1 150 608 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 163 608 Tm 98 Tz (maintain) Tj 100 Tz 1 0 0 1 208 608 Tm (investor) Tj 1 0 0 1 249 608 Tm 95 Tz (lists.) Tj 100 Tz 1 0 0 1 278 608 Tm (While) Tj 1 0 0 1 310 608 Tm (section) Tj 1 0 0 1 347 608 Tm 96 Tz (6112) Tj 100 Tz 1 0 0 1 374 608 Tm (only) Tj 1 0 0 1 399 608 Tm 97 Tz (imposes) Tj 100 Tz 1 0 0 1 441 608 Tm (this) Tj 1 0 0 1 461 608 Tm 102 Tz (requirement) Tj 100 Tz 1 0 0 1 522 608 Tm (on) Tj 1 0 0 1 108 580 Tm 98 Tz (\223organizers\224) Tj 100 Tz 1 0 0 1 171 580 Tm (and) Tj 1 0 0 1 192 580 Tm 98 Tz (\223sellers\224) Tj 100 Tz 1 0 0 1 236 580 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 248 580 Tm (tax) Tj 1 0 0 1 266 580 Tm (shelters,) Tj 1 0 0 1 309 580 Tm (the) Tj 1 0 0 1 326 580 Tm (New) Tj 1 0 0 1 352 580 Tm 98 Tz (Regulations) Tj 100 Tz 1 0 0 1 412 580 Tm (redefine) Tj 1 0 0 1 455 580 Tm (organizer) Tj 1 0 0 1 503 580 Tm 110 Tz (or) Tj 100 Tz 1 0 0 1 108 552 Tm (seller) Tj 1 0 0 1 137 552 Tm (for) Tj 1 0 0 1 154 552 Tm (these) Tj 1 0 0 1 181 552 Tm (purposes) Tj 1 0 0 1 227 552 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 239 552 Tm 97 Tz (include) Tj 100 Tz 1 0 0 1 277 552 Tm (any) Tj 1 0 0 1 298 552 Tm 95 Tz (\223material) Tj 100 Tz 1 0 0 1 345 552 Tm 98 Tz (advisor,\224) Tj 100 Tz 1 0 0 1 391 552 Tm (which) Tj 1 0 0 1 424 552 Tm (in) Tj 1 0 0 1 436 552 Tm (turn) Tj 1 0 0 1 458 552 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 469 552 Tm (defined) Tj 1 0 0 1 508 552 Tm (as) Tj 1 0 0 1 522 552 Tm (any) Tj 1 0 0 1 108 525 Tm (person) Tj 1 0 0 1 142 525 Tm (who) Tj 1 0 0 1 166 525 Tm 97 Tz (receives) Tj 100 Tz 1 0 0 1 208 525 Tm (a) Tj 1 0 0 1 217 525 Tm 98 Tz (specified) Tj 100 Tz 1 0 0 1 263 525 Tm (minimum) Tj 1 0 0 1 313 525 Tm 93 Tz (fee) Tj 100 Tz 1 0 0 1 330 525 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 342 525 Tm (connection) Tj 1 0 0 1 398 525 Tm (with) Tj 1 0 0 1 422 525 Tm (a) Tj 1 0 0 1 431 525 Tm (potentially) Tj 1 0 0 1 486 525 Tm (abusive) Tj 1 0 0 1 108 498 Tm (tax) Tj 1 0 0 1 126 498 Tm (shelter) Tj 1 0 0 1 161 498 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 180 498 Tm (who) Tj 1 0 0 1 204 498 Tm (makes) Tj 1 0 0 1 238 498 Tm (or) Tj 1 0 0 1 250 498 Tm (provides) Tj 1 0 0 1 295 498 Tm (any) Tj 1 0 0 1 316 498 Tm (statement,) Tj 1 0 0 1 367 498 Tm (oral) Tj 1 0 0 1 389 498 Tm (or) Tj 1 0 0 1 402 498 Tm (written,) Tj 1 0 0 1 442 498 Tm (to) Tj 1 0 0 1 454 498 Tm (any) Tj 1 0 0 1 475 498 Tm (person) Tj 1 0 0 1 510 498 Tm (as) Tj 1 0 0 1 523 498 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 108 470 Tm (the) Tj 1 0 0 1 125 470 Tm 98 Tz (potential) Tj 100 Tz 1 0 0 1 170 470 Tm (tax) Tj 1 0 0 1 188 470 Tm (consequences) Tj 1 0 0 1 257 470 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 269 470 Tm (that) Tj 1 0 0 1 290 470 Tm (transaction.) Tj 1 0 0 1 352 470 Tm (We) Tj 1 0 0 1 372 470 Tm (considered) Tj 1 0 0 1 427 470 Tm 103 Tz (whether) Tj 100 Tz 1 0 0 1 469 470 Tm (this) Tj 1 0 0 1 489 470 Tm 105 Tz (new) Tj 100 Tz 1 0 0 1 108 442 Tm (definition) Tj 1 0 0 1 158 442 Tm (reaches) Tj 1 0 0 1 196 442 Tm (beyond) Tj 1 0 0 1 234 442 Tm (the) Tj 1 0 0 1 252 442 Tm (words) Tj 1 0 0 1 284 442 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 297 442 Tm (the) Tj 1 0 0 1 315 442 Tm 97 Tz (statute) Tj 100 Tz 1 0 0 1 349 442 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 369 442 Tm 98 Tz (concluded) Tj 100 Tz 1 0 0 1 421 442 Tm (that) Tj 1 0 0 1 443 442 Tm (it) Tj 1 0 0 1 452 442 Tm (probably) Tj 1 0 0 1 498 442 Tm (does) Tj 1 0 0 1 108 415 Tm 87 Tz (not.) Tj 5 Ts (74) Tj 100 Tz 1 0 0 1 141 415 Tm 0 Ts (We) Tj 1 0 0 1 160 415 Tm 93 Tz (are) Tj 100 Tz 1 0 0 1 177 415 Tm (troubled,) Tj 1 0 0 1 223 415 Tm 98 Tz (however,) Tj 100 Tz 1 0 0 1 271 415 Tm 92 Tz (by) Tj 100 Tz 1 0 0 1 285 415 Tm (the) Tj 1 0 0 1 303 415 Tm (low) Tj 1 0 0 1 324 415 Tm (fee) Tj 1 0 0 1 342 415 Tm (thresholds) Tj 1 0 0 1 394 415 Tm 94 Tz (and) Tj 100 Tz 1 0 0 1 414 415 Tm (the) Tj 1 0 0 1 431 415 Tm (potentially) Tj 1 0 0 1 487 415 Tm (expansive) Tj 1 0 0 1 108 387 Tm (interpretation) Tj 1 0 0 1 175 387 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 188 387 Tm (what) Tj /F9 10 Tf 1 0 0 1 214 387 Tm 117 Tz (it) Tj 100 Tz 1 0 0 1 224 387 Tm 117 Tz (means) Tj 100 Tz 1 0 0 1 258 387 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 270 387 Tm 116 Tz (make) Tj 100 Tz 1 0 0 1 299 387 Tm 120 Tz (or) Tj 100 Tz 1 0 0 1 312 387 Tm 117 Tz (provide) Tj 100 Tz 1 0 0 1 352 387 Tm 120 Tz (a) Tj 100 Tz 1 0 0 1 360 387 Tm 116 Tz (statement) Tj 100 Tz 1 0 0 1 408 387 Tm 111 Tz (as) Tj 100 Tz 1 0 0 1 421 387 Tm 122 Tz (to) Tj 100 Tz 1 0 0 1 434 387 Tm 120 Tz (a) Tj 100 Tz 1 0 0 1 442 387 Tm 114 Tz (transaction\222s) Tj 100 Tz /F9 12 Tf 1 0 0 1 108 360 Tm 98 Tz (potential) Tj 100 Tz 1 0 0 1 153 360 Tm (tax) Tj 1 0 0 1 171 360 Tm 99 Tz (consequences.) Tj 100 Tz 1 0 0 1 180 332 Tm 112 Tz (If) Tj 100 Tz 1 0 0 1 191 332 Tm 92 Tz (all) Tj 100 Tz 1 0 0 1 206 332 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 218 332 Tm (the) Tj 1 0 0 1 236 332 Tm (persons) Tj 1 0 0 1 276 332 Tm (who) Tj 1 0 0 1 299 332 Tm (acquire) Tj 1 0 0 1 338 332 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 352 332 Tm (interest) Tj 1 0 0 1 390 332 Tm 89 Tz (in) Tj 100 Tz 1 0 0 1 403 332 Tm (a) Tj 1 0 0 1 410 332 Tm (transaction) Tj 1 0 0 1 467 332 Tm (are) Tj 1 0 0 1 108 305 Tm (corporations) Tj 1 0 0 1 171 305 Tm (\(other) Tj 1 0 0 1 202 305 Tm (than) Tj 1 0 0 1 226 305 Tm 83 Tz (S) Tj 100 Tz 1 0 0 1 235 305 Tm (corporations\),) Tj 1 0 0 1 305 305 Tm (an) Tj 1 0 0 1 320 305 Tm (advisor) Tj 1 0 0 1 358 305 Tm (will) Tj 1 0 0 1 380 305 Tm 95 Tz (only) Tj 100 Tz 1 0 0 1 403 305 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 418 305 Tm 102 Tz (required) Tj 100 Tz 1 0 0 1 461 305 Tm (to) Tj 1 0 0 1 473 305 Tm (maintain) Tj 1 0 0 1 519 305 Tm (a) Tj /F9 10 Tf 1 0 0 1 108 274 Tm 96 Tz (Temp.) Tj 100 Tz 1 0 0 1 137 274 Tm (Treas.) Tj 1 0 0 1 164 274 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 185 274 Tm 67 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 191 274 Tm 91 Tz (1.601) Tj 100 Tz 1 0 0 1 213 274 Tm 103 Tz (l-4T\(a\)) Tj 100 Tz 1 0 0 1 245 274 Tm 98 Tz (\(emphasis) Tj 100 Tz 1 0 0 1 288 274 Tm (added\).) Tj /F9 8 Tf 1 0 0 1 72 256 Tm 88 Tz (72) Tj 100 Tz /F9 10 Tf 1 0 0 1 108 256 Tm (It) Tj 1 0 0 1 116 256 Tm (might) Tj 1 0 0 1 142 256 Tm (be) Tj 1 0 0 1 155 256 Tm (inferred) Tj 1 0 0 1 188 256 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 206 256 Tm (it) Tj 1 0 0 1 214 256 Tm (is) Tj 1 0 0 1 223 256 Tm (not) Tj 1 0 0 1 238 256 Tm 97 Tz (intended) Tj 100 Tz 1 0 0 1 275 256 Tm (from) Tj 1 0 0 1 296 256 Tm (the) Tj 1 0 0 1 311 256 Tm (way) Tj 1 0 0 1 330 256 Tm (the) Tj 1 0 0 1 345 256 Tm (book-tax) Tj 1 0 0 1 383 256 Tm 98 Tz (difference) Tj 100 Tz 1 0 0 1 426 256 Tm (category) Tj 1 0 0 1 463 256 Tm (works) Tj /F11 10 Tf 1 0 0 1 490 256 Tm 94 Tz (\(i.e.,) Tj 100 Tz /F9 10 Tf 1 0 0 1 511 256 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 108 238 Tm 97 Tz (analysis) Tj 100 Tz 1 0 0 1 142 238 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 153 238 Tm (whether) Tj 1 0 0 1 188 238 Tm (the) Tj 1 0 0 1 203 238 Tm 97 Tz (book-tax) Tj 100 Tz 1 0 0 1 240 238 Tm (threshold) Tj 1 0 0 1 280 238 Tm (is) Tj 1 0 0 1 289 238 Tm (satisfied) Tj 1 0 0 1 325 238 Tm 96 Tz (seems) Tj 100 Tz 1 0 0 1 352 238 Tm (to) Tj 1 0 0 1 362 238 Tm (be) Tj 1 0 0 1 374 238 Tm (applied) Tj 1 0 0 1 406 238 Tm (at) Tj 1 0 0 1 415 238 Tm (the) Tj 1 0 0 1 430 238 Tm (partner) Tj 1 0 0 1 461 238 Tm (level,) Tj /F11 10 Tf 1 0 0 1 485 238 Tm (see) Tj /F9 10 Tf 1 0 0 1 501 238 Tm (Temp.) Tj 1 0 0 1 108 220 Tm (Treas.) Tj 1 0 0 1 135 220 Tm 94 Tz (Reg.) Tj 100 Tz 1 0 0 1 157 220 Tm 93 Tz (1.6011) Tj 100 Tz 1 0 0 1 184 220 Tm 99 Tz (-4T\(b\)\(6\)\(ii\)\(E\)\).) Tj 100 Tz 1 0 0 1 108 202 Tm (A) Tj 1 0 0 1 117 202 Tm (related) Tj 1 0 0 1 147 202 Tm (ambiguity) Tj 1 0 0 1 190 202 Tm (arises) Tj 1 0 0 1 216 202 Tm (if) Tj 1 0 0 1 224 202 Tm (a) Tj 1 0 0 1 231 202 Tm (partnership) Tj 1 0 0 1 278 202 Tm 96 Tz (incurs) Tj 100 Tz 1 0 0 1 305 202 Tm (a) Tj 1 0 0 1 312 202 Tm 90 Tz ($4) Tj 100 Tz 1 0 0 1 325 202 Tm (million) Tj 1 0 0 1 356 202 Tm 93 Tz (loss) Tj 100 Tz 1 0 0 1 374 202 Tm 90 Tz (on) Tj 100 Tz 1 0 0 1 386 202 Tm (a) Tj 1 0 0 1 393 202 Tm (transaction) Tj 1 0 0 1 439 202 Tm (\(that) Tj 1 0 0 1 461 202 Tm (is) Tj 1 0 0 1 469 202 Tm (not) Tj 1 0 0 1 485 202 Tm (otherwise) Tj 1 0 0 1 108 191 Tm (reportable\)) Tj 1 0 0 1 154 191 Tm (and) Tj 1 0 0 1 171 191 Tm 93 Tz (one) Tj 100 Tz 1 0 0 1 188 191 Tm 98 Tz (individual) Tj 100 Tz 1 0 0 1 231 191 Tm (partner\222s) Tj 1 0 0 1 269 191 Tm 95 Tz (share) Tj 100 Tz 1 0 0 1 292 191 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 303 191 Tm (that) Tj 1 0 0 1 321 191 Tm 93 Tz (loss) Tj 100 Tz 1 0 0 1 339 191 Tm (is) Tj 1 0 0 1 348 191 Tm 90 Tz ($2) Tj 100 Tz 1 0 0 1 360 191 Tm 97 Tz (million.) Tj 100 Tz 1 0 0 1 397 191 Tm 88 Tz (In) Tj 100 Tz 1 0 0 1 407 191 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 428 191 Tm (a) Tj 1 0 0 1 435 191 Tm (case,) Tj 1 0 0 1 458 191 Tm (it) Tj 1 0 0 1 466 191 Tm (is) Tj 1 0 0 1 475 191 Tm (not) Tj 1 0 0 1 490 191 Tm (clear) Tj 1 0 0 1 108 179 Tm (whether) Tj 1 0 0 1 142 179 Tm (the) Tj 1 0 0 1 157 179 Tm (transaction) Tj 1 0 0 1 203 179 Tm (constitutes) Tj 1 0 0 1 248 179 Tm (a) Tj 1 0 0 1 255 179 Tm (reportable) Tj 1 0 0 1 298 179 Tm (transaction) Tj 1 0 0 1 345 179 Tm (only) Tj 1 0 0 1 365 179 Tm (as) Tj 1 0 0 1 375 179 Tm (to) Tj 1 0 0 1 386 179 Tm (the) Tj 1 0 0 1 400 179 Tm (partner,) Tj 1 0 0 1 434 179 Tm (or) Tj 1 0 0 1 445 179 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 456 179 Tm (to) Tj 1 0 0 1 466 179 Tm (both) Tj 1 0 0 1 486 179 Tm (the) Tj 1 0 0 1 501 179 Tm (partner) Tj 1 0 0 1 108 167 Tm (and) Tj 1 0 0 1 125 167 Tm (the) Tj 1 0 0 1 139 167 Tm 98 Tz (partnership,) Tj 100 Tz 1 0 0 1 190 167 Tm (or) Tj 1 0 0 1 200 167 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 211 167 Tm (to) Tj 1 0 0 1 221 167 Tm 97 Tz (neither.) Tj 100 Tz 1 0 0 1 108 143 Tm 97 Tz (However,) Tj 100 Tz 1 0 0 1 150 143 Tm (it) Tj 1 0 0 1 158 143 Tm (is) Tj 1 0 0 1 167 143 Tm (not) Tj 1 0 0 1 182 143 Tm 97 Tz (difficult) Tj 100 Tz 1 0 0 1 216 143 Tm (to) Tj 1 0 0 1 227 143 Tm 97 Tz (imagine) Tj 100 Tz 1 0 0 1 261 143 Tm 95 Tz (cases) Tj 100 Tz 1 0 0 1 285 143 Tm (in) Tj 1 0 0 1 295 143 Tm (which) Tj 1 0 0 1 322 143 Tm (it) Tj 1 0 0 1 330 143 Tm 96 Tz (seems) Tj 100 Tz 1 0 0 1 357 143 Tm (a) Tj 1 0 0 1 364 143 Tm (stretch) Tj 1 0 0 1 392 143 Tm (to) Tj 1 0 0 1 403 143 Tm 93 Tz (call) Tj 100 Tz 1 0 0 1 420 143 Tm (a) Tj 1 0 0 1 427 143 Tm (\223material) Tj 1 0 0 1 467 143 Tm (advisor\224) Tj 1 0 0 1 503 143 Tm (to) Tj 1 0 0 1 513 143 Tm (a) Tj 1 0 0 1 107 131 Tm (taxpayer) Tj 1 0 0 1 144 131 Tm (required) Tj 1 0 0 1 180 131 Tm (to) Tj 1 0 0 1 191 131 Tm 92 Tz (file) Tj 100 Tz 1 0 0 1 206 131 Tm (a) Tj 1 0 0 1 213 131 Tm (Form) Tj 1 0 0 1 238 131 Tm 95 Tz (8886) Tj 100 Tz 1 0 0 1 260 131 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 272 131 Tm (\223organizer\224) Tj 1 0 0 1 321 131 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 331 131 Tm (the) Tj 1 0 0 1 346 131 Tm (transaction) Tj 1 0 0 1 392 131 Tm (in) Tj 1 0 0 1 403 131 Tm 97 Tz (question.) Tj 100 Tz 1 0 0 1 444 131 Tm 107 Tz (For) Tj 100 Tz 1 0 0 1 461 131 Tm 97 Tz (instance,) Tj 100 Tz 1 0 0 1 498 131 Tm (an) Tj 1 0 0 1 108 119 Tm 97 Tz (entity\222s) Tj 100 Tz 1 0 0 1 140 119 Tm (outside) Tj 1 0 0 1 172 119 Tm 98 Tz (accountant) Tj 100 Tz 1 0 0 1 217 119 Tm (may) Tj 1 0 0 1 237 119 Tm (review) Tj 1 0 0 1 266 119 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 281 119 Tm (financial) Tj 1 0 0 1 319 119 Tm 98 Tz (accounting) Tj 100 Tz 1 0 0 1 365 119 Tm 98 Tz (implications) Tj 100 Tz 1 0 0 1 416 119 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 427 119 Tm (the) Tj 1 0 0 1 442 119 Tm (transaction) Tj 1 0 0 1 488 119 Tm (and) Tj 1 0 0 1 505 119 Tm 94 Tz (may) Tj 100 Tz 1 0 0 1 108 107 Tm (make) Tj 1 0 0 1 132 107 Tm 98 Tz (statements) Tj 100 Tz 1 0 0 1 176 107 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 187 107 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 197 107 Tm (tax) Tj 1 0 0 1 212 107 Tm (in) Tj 1 0 0 1 222 107 Tm (that) Tj 1 0 0 1 240 107 Tm (connection,) Tj 1 0 0 1 289 107 Tm (but) Tj 1 0 0 1 304 107 Tm 94 Tz (may) Tj 100 Tz 1 0 0 1 324 107 Tm (not) Tj 1 0 0 1 339 107 Tm (have) Tj 1 0 0 1 360 107 Tm (any) Tj 1 0 0 1 376 107 Tm (role) Tj 1 0 0 1 395 107 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 406 107 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 417 107 Tm (\223organizer\224) Tj 1 0 0 1 467 107 Tm (in) Tj 1 0 0 1 476 107 Tm (any) Tj 1 0 0 1 493 107 Tm 97 Tz (common) Tj 100 Tz 1 0 0 1 108 95 Tm (sense) Tj 1 0 0 1 132 95 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 142 95 Tm (the) Tj 1 0 0 1 157 95 Tm 96 Tz (word.) Tj 100 Tz 0 g ET endstream endobj 422 0 obj 13729 endobj 415 0 obj << /im21 21 0 R /im30 30 0 R /im39 39 0 R /im48 48 0 R /im57 57 0 R /im66 66 0 R /im75 75 0 R /im84 84 0 R /im93 93 0 R /im102 102 0 R /im111 111 0 R /im120 120 0 R /im129 129 0 R /im138 138 0 R /im147 147 0 R /im156 156 0 R /im165 165 0 R /im174 174 0 R /im183 183 0 R /im192 192 0 R /im201 201 0 R /im210 210 0 R /im219 219 0 R /im228 228 0 R /im237 237 0 R /im246 246 0 R /im255 255 0 R /im264 264 0 R /im273 273 0 R /im282 282 0 R /im291 291 0 R /im300 300 0 R /im309 309 0 R /im318 318 0 R /im327 327 0 R /im336 336 0 R /im345 345 0 R /im354 354 0 R /im363 363 0 R /im372 372 0 R /im381 381 0 R /im390 390 0 R /im399 399 0 R /im408 408 0 R /im417 417 0 R >> endobj 414 0 obj [ 421 0 R 419 0 R ] endobj 425 0 obj << /Type /Page /Parent 2 0 R /Resources << /ProcSet 15 0 R /Font << /F1 3 0 R /F2 4 0 R /F3 5 0 R /F4 6 0 R /F5 7 0 R /F6 8 0 R /F7 9 0 R /F8 10 0 R /F9 11 0 R /F10 12 0 R /F11 13 0 R /F12 14 0 R >> /XObject 424 0 R >> /MediaBox [ 0 0 612 791 ] /Contents 423 0 R >> endobj 426 0 obj << /Type /XObject /Subtype /Image /Name /im426 /Width 2552 /Height 3296 /BitsPerComponent 1 /ImageMask true /Filter [ /RunLengthDecode ] /Length 427 0 R >> stream ??C????.?????????????|>>???>?????????????????????????x`/?-???z _+W_ />? 6?p????p??||8K?0>?@X.@/P)l??p?`?\<<`7|@7>8Z<??>@|~|??~???p??@??~ ???0?~?<K??8?~~C????\!????????>?>y?????>??K>?|?????>????<?????~|x   U<U????#DKow?{x/~? ?? 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Tj 1 0 0 1 406 412 Tm 122 Tz (If) Tj 100 Tz 1 0 0 1 418 412 Tm 94 Tz (one) Tj 100 Tz 1 0 0 1 438 412 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 451 412 Tm (those) Tj 1 0 0 1 479 412 Tm (advisors) Tj 1 0 0 1 108 385 Tm 98 Tz (\(consider,) Tj 100 Tz 1 0 0 1 158 385 Tm 107 Tz (for) Tj 100 Tz 1 0 0 1 175 385 Tm 98 Tz (example,) Tj 100 Tz 1 0 0 1 222 385 Tm (an) Tj 1 0 0 1 236 385 Tm 99 Tz (environmental) Tj 100 Tz 1 0 0 1 308 385 Tm 98 Tz (consultant) Tj 100 Tz 1 0 0 1 360 385 Tm (or) Tj 1 0 0 1 373 385 Tm (real) Tj 1 0 0 1 394 385 Tm (estate) Tj 1 0 0 1 425 385 Tm (appraiser\)) Tj 1 0 0 1 476 385 Tm 97 Tz (happens) Tj 100 Tz 1 0 0 1 518 385 Tm 89 Tz (to) Tj 100 Tz 1 0 0 1 108 358 Tm (make) Tj 1 0 0 1 136 358 Tm 96 Tz (some) Tj 100 Tz 1 0 0 1 164 358 Tm 98 Tz (tangential) Tj 100 Tz 1 0 0 1 215 358 Tm 102 Tz (statement) Tj 100 Tz 1 0 0 1 264 358 Tm (about) Tj 1 0 0 1 293 358 Tm (tax) Tj 1 0 0 1 311 358 Tm 94 Tz (that) Tj 100 Tz 1 0 0 1 332 358 Tm 88 Tz (is) Tj 100 Tz 1 0 0 1 342 358 Tm (not) Tj 1 0 0 1 361 358 Tm 97 Tz (directly) Tj 100 Tz 1 0 0 1 401 358 Tm (related) Tj 1 0 0 1 436 358 Tm (to) Tj 1 0 0 1 448 358 Tm (the) Tj 1 0 0 1 466 358 Tm 97 Tz (advice) Tj 100 Tz 1 0 0 1 501 358 Tm (or) Tj 1 0 0 1 108 330 Tm 97 Tz (service) Tj 100 Tz 1 0 0 1 144 330 Tm (that) Tj 1 0 0 1 165 330 Tm (he) Tj 1 0 0 1 180 330 Tm (has) Tj 1 0 0 1 199 330 Tm (been) Tj 1 0 0 1 224 330 Tm (hired) Tj 1 0 0 1 252 330 Tm (to) Tj 1 0 0 1 264 330 Tm (provide,) Tj 1 0 0 1 306 330 Tm (the) Tj 1 0 0 1 324 330 Tm 104 Tz (New) Tj 100 Tz 1 0 0 1 350 330 Tm 98 Tz (Regulations,) Tj 100 Tz 1 0 0 1 413 330 Tm (read) Tj 1 0 0 1 437 330 Tm 98 Tz (literally,) Tj 100 Tz 1 0 0 1 480 330 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 108 302 Tm (nonetheless) Tj 1 0 0 1 166 302 Tm (require) Tj 1 0 0 1 203 302 Tm (that) Tj 1 0 0 1 224 302 Tm (advisor) Tj 1 0 0 1 262 302 Tm (to) Tj 1 0 0 1 275 302 Tm 98 Tz (maintain) Tj 100 Tz 1 0 0 1 320 302 Tm 91 Tz (an) Tj 100 Tz 1 0 0 1 334 302 Tm (investor) Tj 1 0 0 1 375 302 Tm 94 Tz (list.) 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Tj 5 Ts (77) Tj 100 Tz 1 0 0 1 347 440 Tm 0 Ts (It) Tj 1 0 0 1 357 440 Tm 97 Tz (would) Tj 100 Tz 1 0 0 1 390 440 Tm 91 Tz (be) Tj 100 Tz 1 0 0 1 404 440 Tm 103 Tz (helpful,) Tj 100 Tz 1 0 0 1 444 440 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 455 440 Tm (our) Tj 1 0 0 1 474 440 Tm (interpretation) Tj 1 0 0 1 108 413 Tm (reflects) Tj 1 0 0 1 146 413 Tm (the) Tj 1 0 0 1 164 413 Tm 96 Tz (intent) Tj 100 Tz 1 0 0 1 194 413 Tm 110 Tz (of) Tj 100 Tz 1 0 0 1 206 413 Tm (the) Tj 1 0 0 1 224 413 Tm (regulations,) Tj 1 0 0 1 284 413 Tm 112 Tz (if) Tj 100 Tz 1 0 0 1 294 413 Tm 94 Tz (this) Tj 100 Tz 1 0 0 1 314 413 Tm (could) Tj 1 0 0 1 344 413 Tm (be) Tj 1 0 0 1 358 413 Tm 96 Tz (confirmed.) Tj 100 Tz /F6 6 Tf 1 0 0 1 72 374 Tm (76) Tj /F9 10 Tf 1 0 0 1 108 374 Tm (The) Tj 1 0 0 1 126 374 Tm (requirement) Tj 1 0 0 1 176 374 Tm (that) Tj 1 0 0 1 193 374 Tm (the) Tj 1 0 0 1 208 374 Tm (lawyer) Tj 1 0 0 1 239 374 Tm 92 Tz (list) Tj 100 Tz 1 0 0 1 252 374 Tm (the) Tj /F9 12 Tf 1 0 0 1 267 374 Tm 86 Tz (promoter) Tj 100 Tz /F9 10 Tf 1 0 0 1 307 374 Tm (and) Tj 1 0 0 1 323 374 Tm 92 Tz (the) Tj 100 Tz /F9 12 Tf 1 0 0 1 338 374 Tm 83 Tz (promoter\222s) Tj 100 Tz 1 0 0 1 384 374 Tm 86 Tz (tax) Tj 100 Tz /F9 10 Tf 1 0 0 1 399 374 Tm (counsel) Tj 1 0 0 1 432 374 Tm 96 Tz (strikes) Tj 100 Tz 1 0 0 1 461 374 Tm (us) Tj 1 0 0 1 473 374 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 483 374 Tm 98 Tz (overbroad,) Tj 100 Tz 1 0 0 1 529 374 Tm (in) Tj 1 0 0 1 108 357 Tm 97 Tz (principle,) Tj 100 Tz 1 0 0 1 148 357 Tm (if) Tj 1 0 0 1 157 357 Tm (neither) Tj 1 0 0 1 187 357 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 195 357 Tm (reasonably) Tj 1 0 0 1 241 357 Tm (expected) Tj 1 0 0 1 279 357 Tm (to) Tj 1 0 0 1 290 357 Tm 95 Tz (make) Tj 100 Tz 1 0 0 1 314 357 Tm (any) Tj 1 0 0 1 331 357 Tm 98 Tz (significant) Tj 100 Tz 1 0 0 1 375 357 Tm 92 Tz (use) Tj 100 Tz 1 0 0 1 391 357 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 402 357 Tm (the) Tj 1 0 0 1 417 357 Tm (contents) Tj 1 0 0 1 453 357 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 464 357 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 479 357 Tm 97 Tz (lawyer\222s) Tj 100 Tz 1 0 0 1 108 346 Tm 97 Tz (statement) Tj 100 Tz 1 0 0 1 148 346 Tm (regarding) Tj 1 0 0 1 189 346 Tm (tax) Tj 1 0 0 1 204 346 Tm (consequences) Tj 1 0 0 1 261 346 Tm (in) Tj 1 0 0 1 272 346 Tm 98 Tz (structuring) Tj 100 Tz 1 0 0 1 317 346 Tm (and) Tj 1 0 0 1 334 346 Tm (marketing) Tj 1 0 0 1 377 346 Tm (the) Tj 1 0 0 1 392 346 Tm (transaction) Tj 1 0 0 1 438 346 Tm 93 Tz (\(i.e.) Tj 100 Tz 1 0 0 1 457 346 Tm 114 Tz (if) Tj 100 Tz 1 0 0 1 465 346 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 480 346 Tm 97 Tz (lawyer\222s) Tj 100 Tz 1 0 0 1 108 334 Tm 97 Tz (statement) Tj 100 Tz 1 0 0 1 148 334 Tm (to) Tj 1 0 0 1 159 334 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 173 334 Tm (promoter) Tj 1 0 0 1 212 334 Tm (and) Tj 1 0 0 1 229 334 Tm (the) Tj 1 0 0 1 244 334 Tm (promoter\222s) Tj 1 0 0 1 290 334 Tm (tax) Tj 1 0 0 1 305 334 Tm 97 Tz (counsel) Tj 100 Tz 1 0 0 1 338 334 Tm (is) Tj 1 0 0 1 347 334 Tm (not) Tj 1 0 0 1 362 334 Tm (a) Tj 1 0 0 1 369 334 Tm 97 Tz (\223material) Tj 100 Tz 1 0 0 1 409 334 Tm (statement\224) Tj 1 0 0 1 454 334 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 465 334 Tm (tax) Tj 1 0 0 1 480 334 Tm 98 Tz (consequences,) Tj 100 Tz 1 0 0 1 108 322 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 119 322 Tm 97 Tz (discussed) Tj 100 Tz 1 0 0 1 159 322 Tm (in) Tj 1 0 0 1 169 322 Tm (the) Tj 1 0 0 1 184 322 Tm (preceding) Tj 1 0 0 1 226 322 Tm 97 Tz (footnote\).) Tj 100 Tz 1 0 0 1 270 322 Tm (To) Tj 1 0 0 1 284 322 Tm 94 Tz (give) Tj 100 Tz 1 0 0 1 303 322 Tm (a) Tj 1 0 0 1 310 322 Tm (clear) Tj 1 0 0 1 332 322 Tm (example) Tj 1 0 0 1 369 322 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 379 322 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 400 322 Tm (a) Tj 1 0 0 1 407 322 Tm (situation,) Tj 1 0 0 1 446 322 Tm (assume) Tj 1 0 0 1 478 322 Tm (that) Tj 1 0 0 1 496 322 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 108 310 Tm 97 Tz (lawyer\222s) Tj 100 Tz 1 0 0 1 145 310 Tm 97 Tz (statement) Tj 100 Tz 1 0 0 1 185 310 Tm (to) Tj 1 0 0 1 195 310 Tm (the) Tj 1 0 0 1 210 310 Tm 103 Tz (promoter) Tj 100 Tz 1 0 0 1 249 310 Tm (and) Tj 1 0 0 1 266 310 Tm (the) Tj 1 0 0 1 280 310 Tm (promoter\222s) Tj 1 0 0 1 327 310 Tm (tax) Tj 1 0 0 1 342 310 Tm (counsel) Tj 1 0 0 1 375 310 Tm (is) Tj 1 0 0 1 384 310 Tm (something) Tj 1 0 0 1 428 310 Tm (along) Tj 1 0 0 1 453 310 Tm (the) Tj 1 0 0 1 468 310 Tm (lines) Tj 1 0 0 1 489 310 Tm 111 Tz (of\224I) Tj 100 Tz 1 0 0 1 510 310 Tm (told) Tj 1 0 0 1 108 298 Tm (my) Tj 1 0 0 1 123 298 Tm (client) Tj 1 0 0 1 147 298 Tm (that) Tj 1 0 0 1 165 298 Tm (this) Tj 1 0 0 1 182 298 Tm (transaction) Tj 1 0 0 1 228 298 Tm (is) Tj 1 0 0 1 238 298 Tm (likely) Tj 1 0 0 1 262 298 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 273 298 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 285 298 Tm (successfully) Tj 1 0 0 1 336 298 Tm (challenged) Tj 1 0 0 1 382 298 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 393 298 Tm (the) Tj 1 0 0 1 409 298 Tm 94 Tz (IRS,) Tj 100 Tz 1 0 0 1 429 298 Tm 108 Tz (but) Tj 100 Tz 1 0 0 1 444 298 Tm (he\222s) Tj 1 0 0 1 464 298 Tm (decided) Tj 1 0 0 1 498 298 Tm (to) Tj 1 0 0 1 508 298 Tm 90 Tz (do) Tj 100 Tz 1 0 0 1 521 298 Tm (it) Tj 1 0 0 1 108 286 Tm 97 Tz (anyway.\224) Tj 100 Tz 1 0 0 1 151 286 Tm 95 Tz (Thus,) Tj 100 Tz 1 0 0 1 175 286 Tm (one) Tj 1 0 0 1 192 286 Tm (approach) Tj 1 0 0 1 231 286 Tm (that) Tj 1 0 0 1 249 286 Tm 95 Tz (could) Tj 100 Tz 1 0 0 1 273 286 Tm (be) Tj 1 0 0 1 286 286 Tm 98 Tz (considered) Tj 100 Tz 1 0 0 1 331 286 Tm (is) Tj 1 0 0 1 340 286 Tm (requiring) Tj 1 0 0 1 380 286 Tm (a) Tj 1 0 0 1 386 286 Tm (material) Tj 1 0 0 1 422 286 Tm (advisor) Tj 1 0 0 1 453 286 Tm (to) Tj 1 0 0 1 464 286 Tm (list) Tj 1 0 0 1 479 286 Tm (only) Tj 1 0 0 1 499 286 Tm (\(i\)) Tj 1 0 0 1 511 286 Tm 95 Tz (those) Tj 100 Tz 1 0 0 1 108 274 Tm (persons) Tj 1 0 0 1 140 274 Tm (to) Tj 1 0 0 1 151 274 Tm 96 Tz (whom) Tj 100 Tz 1 0 0 1 178 274 Tm (the) Tj 1 0 0 1 193 274 Tm (material) Tj 1 0 0 1 228 274 Tm (adviser) Tj 1 0 0 1 259 274 Tm (made) Tj 1 0 0 1 284 274 Tm (a) Tj 1 0 0 1 290 274 Tm 97 Tz (\223material) Tj 100 Tz 1 0 0 1 330 274 Tm (statement\224) Tj 1 0 0 1 375 274 Tm (regarding) Tj 1 0 0 1 415 274 Tm (the) Tj 1 0 0 1 431 274 Tm 102 Tz (anticipated) Tj 100 Tz 1 0 0 1 477 274 Tm (tax) Tj 1 0 0 1 108 262 Tm (consequences) Tj 1 0 0 1 165 262 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 176 262 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 190 262 Tm 102 Tz (transaction) Tj 100 Tz 1 0 0 1 237 262 Tm (and) Tj 1 0 0 1 254 262 Tm 92 Tz (\(ii\)) Tj 100 Tz 1 0 0 1 269 262 Tm (subsequent) Tj 1 0 0 1 315 262 Tm (participants) Tj 1 0 0 1 364 262 Tm (who) Tj 1 0 0 1 384 262 Tm (receive) Tj 1 0 0 1 415 262 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 427 262 Tm (interest) Tj 1 0 0 1 459 262 Tm (in) Tj 1 0 0 1 469 262 Tm (the) Tj 1 0 0 1 484 262 Tm (transaction) Tj 1 0 0 1 108 249 Tm 95 Tz (from) Tj 100 Tz 1 0 0 1 130 249 Tm 93 Tz (any) Tj 100 Tz 1 0 0 1 146 249 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 157 249 Tm (the) Tj 1 0 0 1 172 249 Tm (persons) Tj 1 0 0 1 205 249 Tm (to) Tj 1 0 0 1 215 249 Tm 96 Tz (whom) Tj 100 Tz 1 0 0 1 242 249 Tm (the) Tj 1 0 0 1 258 249 Tm (material) Tj 1 0 0 1 293 249 Tm (advisor) Tj 1 0 0 1 324 249 Tm 92 Tz (has) Tj 100 Tz 1 0 0 1 340 249 Tm (provided) Tj 1 0 0 1 378 249 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 399 249 Tm (a) Tj 1 0 0 1 406 249 Tm 97 Tz (\223material) Tj 100 Tz 1 0 0 1 445 249 Tm (statement\224) Tj 1 0 0 1 491 249 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 501 249 Tm (tax) Tj 1 0 0 1 108 238 Tm 98 Tz (consequences.) Tj 100 Tz 1 0 0 1 171 238 Tm 96 Tz (While) Tj 100 Tz 1 0 0 1 197 238 Tm (we) Tj 1 0 0 1 211 238 Tm (recognize) Tj 1 0 0 1 252 238 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 270 238 Tm 97 Tz (making) Tj 100 Tz 1 0 0 1 302 238 Tm (this) Tj 1 0 0 1 320 238 Tm 98 Tz (distinction) Tj 100 Tz 1 0 0 1 364 238 Tm (in) Tj 1 0 0 1 374 238 Tm (the) Tj 1 0 0 1 389 238 Tm (regulation) Tj 1 0 0 1 432 238 Tm (will) Tj 1 0 0 1 450 238 Tm (entail) Tj 1 0 0 1 475 238 Tm 95 Tz (some) Tj 100 Tz 1 0 0 1 499 238 Tm (drafting) Tj 1 0 0 1 108 226 Tm 98 Tz (complexity,) Tj 100 Tz 1 0 0 1 158 226 Tm 91 Tz (we) Tj 100 Tz 1 0 0 1 171 226 Tm (believe) Tj 1 0 0 1 203 226 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 220 226 Tm (this) Tj 1 0 0 1 237 226 Tm (should) Tj 1 0 0 1 266 226 Tm (be) Tj 1 0 0 1 278 226 Tm (weighed) Tj 1 0 0 1 315 226 Tm 96 Tz (against) Tj 100 Tz 1 0 0 1 345 226 Tm (the) Tj 1 0 0 1 359 226 Tm (burden) Tj 1 0 0 1 390 226 Tm (imposed) Tj 1 0 0 1 426 226 Tm (by) Tj 1 0 0 1 439 226 Tm 103 Tz (requiring) Tj 100 Tz 1 0 0 1 478 226 Tm (each) Tj 1 0 0 1 499 226 Tm 97 Tz (\223material) Tj 100 Tz 1 0 0 1 108 214 Tm (advisor\224) Tj 1 0 0 1 144 214 Tm (to) Tj 1 0 0 1 154 214 Tm (seek) Tj 1 0 0 1 174 214 Tm (to) Tj 1 0 0 1 185 214 Tm 96 Tz (obtain) Tj 100 Tz 1 0 0 1 212 214 Tm 98 Tz (information) Tj 100 Tz 1 0 0 1 261 214 Tm (that) Tj 1 0 0 1 279 214 Tm (it) Tj 1 0 0 1 287 214 Tm (would) Tj 1 0 0 1 314 214 Tm (not) Tj 1 0 0 1 329 214 Tm (normally) Tj 1 0 0 1 368 214 Tm (have) Tj 1 0 0 1 390 214 Tm (access) Tj 1 0 0 1 417 214 Tm (to.) Tj 1 0 0 1 108 190 Tm 88 Tz (In) Tj 100 Tz 1 0 0 1 118 190 Tm (this) Tj 1 0 0 1 135 190 Tm 96 Tz (regard,) Tj 100 Tz 1 0 0 1 166 190 Tm (we) Tj 1 0 0 1 180 190 Tm (note) Tj 1 0 0 1 199 190 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 216 190 Tm (a) Tj 1 0 0 1 224 190 Tm (literal) Tj 1 0 0 1 250 190 Tm (reading) Tj 1 0 0 1 282 190 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 293 190 Tm (the) Tj 1 0 0 1 308 190 Tm (definition) Tj 1 0 0 1 348 190 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 359 190 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 400 190 Tm 95 Tz (could) Tj 100 Tz 1 0 0 1 425 190 Tm (\(at) Tj 1 0 0 1 438 190 Tm (least) Tj 1 0 0 1 459 190 Tm (arguably\)) Tj 1 0 0 1 500 190 Tm 95 Tz (form) Tj 100 Tz 1 0 0 1 521 190 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 107 178 Tm (basis) Tj 1 0 0 1 130 178 Tm (for) Tj 1 0 0 1 144 178 Tm 103 Tz (treating) Tj 100 Tz 1 0 0 1 177 178 Tm (the) Tj 1 0 0 1 192 178 Tm (accounting) Tj 1 0 0 1 238 178 Tm 94 Tz (firm) Tj 100 Tz 1 0 0 1 258 178 Tm (as) Tj 1 0 0 1 268 178 Tm (receiving) Tj 1 0 0 1 308 178 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 320 178 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 361 178 Tm (in) Tj 1 0 0 1 370 178 Tm (the) Tj 1 0 0 1 385 178 Tm (transaction) Tj 1 0 0 1 432 178 Tm (from) Tj 1 0 0 1 454 178 Tm (the) Tj 1 0 0 1 469 178 Tm 97 Tz (promoter.) Tj 100 Tz 1 0 0 1 108 166 Tm 96 Tz (Specifically,) Tj 100 Tz 1 0 0 1 160 166 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 175 166 Tm (definition) Tj 1 0 0 1 216 166 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 227 166 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 268 166 Tm 97 Tz (includes) Tj 100 Tz 1 0 0 1 303 166 Tm (\223the) Tj 1 0 0 1 322 166 Tm (entry) Tj 1 0 0 1 345 166 Tm (into) Tj /F5 4 Tf 1 0 0 1 364 166 Tm 157 Tz (...) Tj 100 Tz /F9 10 Tf 1 0 0 1 376 166 Tm (a) Tj 1 0 0 1 383 166 Tm 98 Tz (consulting,) Tj 100 Tz 1 0 0 1 429 166 Tm 98 Tz (management) Tj 100 Tz 1 0 0 1 483 166 Tm (or) Tj 1 0 0 1 494 166 Tm (other) Tj 1 0 0 1 108 154 Tm (agreement) Tj 1 0 0 1 152 154 Tm (for) Tj 1 0 0 1 165 154 Tm (the) Tj 1 0 0 1 180 154 Tm (performance) Tj 1 0 0 1 233 154 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 244 154 Tm 97 Tz (services.\224) Tj 100 Tz 1 0 0 1 288 154 Tm (Temp.) Tj 1 0 0 1 317 154 Tm 96 Tz (Treas.) Tj 100 Tz 1 0 0 1 344 154 Tm 94 Tz (Reg.) Tj 100 Tz /F10 12 Tf 1 0 0 1 365 154 Tm 67 Tz (\247) Tj 100 Tz /F9 10 Tf 1 0 0 1 372 154 Tm 93 Tz (301.61) Tj 100 Tz 1 0 0 1 401 154 Tm (12-IT\(d\)\(l\).) Tj 1 0 0 1 453 154 Tm (It) Tj 1 0 0 1 461 154 Tm (might) Tj 1 0 0 1 487 154 Tm (be) Tj 1 0 0 1 499 154 Tm (argued) Tj 1 0 0 1 107 142 Tm (that,) Tj 1 0 0 1 128 142 Tm 90 Tz (on) Tj 100 Tz 1 0 0 1 140 142 Tm (the) Tj 1 0 0 1 155 142 Tm (facts) Tj 1 0 0 1 176 142 Tm 96 Tz (stated,) Tj 100 Tz 1 0 0 1 204 142 Tm (the) Tj 1 0 0 1 218 142 Tm 97 Tz (promoter,) Tj 100 Tz 1 0 0 1 260 142 Tm 90 Tz (by) Tj 100 Tz 1 0 0 1 273 142 Tm (retaining) Tj 1 0 0 1 310 142 Tm (the) Tj 1 0 0 1 325 142 Tm 98 Tz (accountant) Tj 100 Tz 1 0 0 1 371 142 Tm (to) Tj 1 0 0 1 381 142 Tm (provide) Tj 1 0 0 1 414 142 Tm 98 Tz (statements) Tj 100 Tz 1 0 0 1 459 142 Tm (regarding) Tj 1 0 0 1 499 142 Tm (the) Tj 1 0 0 1 108 130 Tm (financial) Tj 1 0 0 1 145 130 Tm (reporting) Tj 1 0 0 1 184 130 Tm (aspects) Tj 1 0 0 1 215 130 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 225 130 Tm (the) Tj 1 0 0 1 240 130 Tm (transaction,) Tj 1 0 0 1 290 130 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 298 130 Tm (thereby) Tj 1 0 0 1 331 130 Tm (entering) Tj 1 0 0 1 366 130 Tm (into) Tj 1 0 0 1 384 130 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 396 130 Tm (agreement) Tj 1 0 0 1 441 130 Tm (for) Tj 1 0 0 1 454 130 Tm (the) Tj 1 0 0 1 469 130 Tm (provision) Tj 1 0 0 1 509 130 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 108 118 Tm 97 Tz (services) Tj 100 Tz 1 0 0 1 142 118 Tm (that) Tj 1 0 0 1 159 118 Tm 95 Tz (gives) Tj 100 Tz 1 0 0 1 182 118 Tm (the) Tj 1 0 0 1 197 118 Tm (accountant) Tj 1 0 0 1 243 118 Tm (an) Tj 1 0 0 1 255 118 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 296 118 Tm (in) Tj 1 0 0 1 306 118 Tm (the) Tj 1 0 0 1 321 118 Tm 98 Tz (transaction.) Tj 100 Tz 1 0 0 1 372 118 Tm 89 Tz (If,) Tj 100 Tz 1 0 0 1 384 118 Tm (however,) Tj 1 0 0 1 423 118 Tm 90 Tz (no) Tj 100 Tz 1 0 0 1 436 118 Tm (meaningful) Tj 1 0 0 1 484 118 Tm (limitation) Tj 1 0 0 1 525 118 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 107 106 Tm (introduced) Tj 1 0 0 1 152 106 Tm (with) Tj 1 0 0 1 173 106 Tm 96 Tz (respect) Tj 100 Tz 1 0 0 1 203 106 Tm (to) Tj 1 0 0 1 213 106 Tm (the) Tj 1 0 0 1 228 106 Tm (concept) Tj 1 0 0 1 262 106 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 273 106 Tm (what) Tj 1 0 0 1 294 106 Tm (constitutes) Tj 1 0 0 1 340 106 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 351 106 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 392 106 Tm (in) Tj 1 0 0 1 402 106 Tm (a) Tj 1 0 0 1 409 106 Tm 104 Tz (transaction,) Tj 100 Tz 1 0 0 1 461 106 Tm (it) Tj 1 0 0 1 469 106 Tm (will) Tj 1 0 0 1 487 106 Tm (be) Tj 1 0 0 1 499 106 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 511 106 Tm (the) Tj 1 0 0 1 107 95 Tm (more) Tj 1 0 0 1 131 95 Tm (important) Tj 1 0 0 1 171 95 Tm (to) Tj 1 0 0 1 182 95 Tm 94 Tz (find) Tj 100 Tz 1 0 0 1 200 95 Tm 95 Tz (some) Tj 100 Tz 1 0 0 1 224 95 Tm (other) Tj 1 0 0 1 246 95 Tm (means) Tj 1 0 0 1 275 95 Tm (to) Tj 1 0 0 1 285 95 Tm (limit) Tj 1 0 0 1 306 95 Tm (the) Tj 1 0 0 1 321 95 Tm 96 Tz (parties) Tj 100 Tz 1 0 0 1 350 95 Tm (when) Tj 1 0 0 1 374 95 Tm (a) Tj 1 0 0 1 381 95 Tm 97 Tz (\223material) Tj 100 Tz 1 0 0 1 421 95 Tm (advisor\224) Tj 1 0 0 1 458 95 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 466 95 Tm (required) Tj 1 0 0 1 502 95 Tm (to) Tj 1 0 0 1 512 95 Tm 93 Tz (list.) 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Tj 100 Tz 1 0 0 1 276 299 Tm 91 Tz (As) Tj 100 Tz 1 0 0 1 290 299 Tm (discussed) Tj 1 0 0 1 330 299 Tm 96 Tz (above,) Tj 100 Tz 1 0 0 1 359 299 Tm (we) Tj 1 0 0 1 373 299 Tm (recommend) Tj 1 0 0 1 423 299 Tm (that) Tj 1 0 0 1 441 299 Tm (the) Tj 1 0 0 1 456 299 Tm (exception) Tj 1 0 0 1 497 299 Tm (for) Tj 1 0 0 1 107 286 Tm (\223contractual) Tj 1 0 0 1 158 286 Tm (protection\224) Tj 1 0 0 1 206 286 Tm (exclude) Tj 1 0 0 1 240 286 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 260 286 Tm (a) Tj 1 0 0 1 267 286 Tm (transaction.) Tj 1 0 0 1 318 286 Tm 89 Tz (If,) Tj 100 Tz 1 0 0 1 329 286 Tm (however,) Tj 1 0 0 1 369 286 Tm (the) Tj 1 0 0 1 384 286 Tm (purchasers) Tj 1 0 0 1 430 286 Tm 92 Tz (are) Tj 100 Tz 1 0 0 1 444 286 Tm (required) Tj 1 0 0 1 480 286 Tm (to) Tj 1 0 0 1 490 286 Tm (be) Tj 1 0 0 1 503 286 Tm 96 Tz (listed,) Tj 100 Tz 1 0 0 1 107 275 Tm (we) Tj 1 0 0 1 121 275 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 148 275 Tm (hope) Tj 1 0 0 1 171 275 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 188 275 Tm (the) Tj 1 0 0 1 203 275 Tm (attorney) Tj 1 0 0 1 238 275 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 265 275 Tm (not) Tj 1 0 0 1 280 275 Tm (be) Tj 1 0 0 1 292 275 Tm (required) Tj 1 0 0 1 328 275 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 339 275 Tm (get) Tj 1 0 0 1 353 275 Tm (the) Tj 1 0 0 1 368 275 Tm 96 Tz (names,) Tj 100 Tz 1 0 0 1 399 275 Tm 96 Tz (TINs,) Tj 100 Tz 1 0 0 1 425 275 Tm (etc.,) Tj 1 0 0 1 444 275 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 454 275 Tm (purchasers) Tj 1 0 0 1 500 275 Tm 95 Tz (from) Tj 100 Tz 1 0 0 1 521 275 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 107 263 Tm (underwriter) Tj 1 0 0 1 156 263 Tm (\(or) Tj 1 0 0 1 170 263 Tm 112 Tz (to) Tj 100 Tz 1 0 0 1 181 263 Tm (make) Tj 1 0 0 1 205 263 Tm (arrangements) Tj 1 0 0 1 261 263 Tm (to) Tj 1 0 0 1 271 263 Tm 96 Tz (obtain) Tj 100 Tz 1 0 0 1 299 263 Tm (such) Tj 1 0 0 1 320 263 Tm 98 Tz (information) Tj 100 Tz 1 0 0 1 369 263 Tm (regarding) Tj 1 0 0 1 410 263 Tm (subsequent) Tj 1 0 0 1 457 263 Tm (purchasers) Tj 1 0 0 1 502 263 Tm (in) Tj 1 0 0 1 512 263 Tm (the) Tj 1 0 0 1 107 250 Tm 97 Tz (future\).) Tj 100 Tz 1 0 0 1 142 250 Tm (We) Tj 1 0 0 1 158 250 Tm (recognize) Tj 1 0 0 1 199 250 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 217 250 Tm (under) Tj 1 0 0 1 242 250 Tm 93 Tz (A-9) Tj 100 Tz 1 0 0 1 261 250 Tm (of) Tj 1 0 0 1 271 250 Tm (the) Tj 1 0 0 1 286 250 Tm (Prior) Tj 1 0 0 1 308 250 Tm (List) Tj 1 0 0 1 326 250 Tm (Maintenance) Tj 1 0 0 1 380 250 Tm 98 Tz (Regulations,) Tj 100 Tz 1 0 0 1 433 250 Tm (an) Tj 1 0 0 1 445 250 Tm (organizer) Tj 1 0 0 1 485 250 Tm (had) Tj 1 0 0 1 503 250 Tm 96 Tz (certain) Tj 100 Tz 1 0 0 1 107 239 Tm (duties) Tj 1 0 0 1 133 239 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 144 239 Tm 97 Tz (inquiry.) Tj 100 Tz 1 0 0 1 181 239 Tm (This) Tj 1 0 0 1 201 239 Tm (requirement) Tj 1 0 0 1 252 239 Tm (was) Tj 1 0 0 1 270 239 Tm (not) Tj 1 0 0 1 285 239 Tm 98 Tz (unreasonably) Tj 100 Tz 1 0 0 1 340 239 Tm (burdensome,) Tj 1 0 0 1 394 239 Tm (however,) Tj 1 0 0 1 435 239 Tm (in) Tj 1 0 0 1 444 239 Tm (view) Tj 1 0 0 1 466 239 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 476 239 Tm (the) Tj 1 0 0 1 492 239 Tm (facts) Tj 1 0 0 1 513 239 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 107 227 Tm 89 Tz (\(i\)) Tj 100 Tz 1 0 0 1 119 227 Tm (only) Tj 1 0 0 1 139 227 Tm (persons) Tj 1 0 0 1 172 227 Tm (that) Tj 1 0 0 1 190 227 Tm (participated) Tj 1 0 0 1 240 227 Tm (in) Tj 1 0 0 1 250 227 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 264 227 Tm 98 Tz (entrepreneurial) Tj 100 Tz 1 0 0 1 327 227 Tm (risks) Tj 1 0 0 1 349 227 Tm 93 Tz (and) Tj 100 Tz 1 0 0 1 365 227 Tm (benefits) Tj 1 0 0 1 400 227 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 410 227 Tm (the) Tj 1 0 0 1 425 227 Tm (transaction) Tj 1 0 0 1 472 227 Tm 95 Tz (were) Tj 100 Tz 1 0 0 1 493 227 Tm (treated) Tj 1 0 0 1 523 227 Tm 88 Tz (as) Tj 100 Tz 1 0 0 1 107 215 Tm 98 Tz (organizers,) Tj 100 Tz 1 0 0 1 154 215 Tm 92 Tz (\(ii\)) Tj 100 Tz 1 0 0 1 168 215 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 183 215 Tm (duty) Tj 1 0 0 1 203 215 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 214 215 Tm (inquiry) Tj 1 0 0 1 245 215 Tm (was) Tj 1 0 0 1 264 215 Tm (only) Tj 1 0 0 1 284 215 Tm (required) Tj 1 0 0 1 319 215 Tm (to) Tj 1 0 0 1 329 215 Tm (be) Tj 1 0 0 1 341 215 Tm 98 Tz (reasonable,) Tj 100 Tz 1 0 0 1 389 215 Tm (was) Tj 1 0 0 1 408 215 Tm 96 Tz (limited) Tj 100 Tz 1 0 0 1 439 215 Tm (in) Tj 1 0 0 1 448 215 Tm (other) Tj 1 0 0 1 471 215 Tm 96 Tz (ways,) Tj 100 Tz 1 0 0 1 497 215 Tm (and) Tj 1 0 0 1 514 215 Tm (could) Tj 1 0 0 1 107 203 Tm (be) Tj 1 0 0 1 120 203 Tm 97 Tz (delegated) Tj 100 Tz 1 0 0 1 160 203 Tm (to) Tj 1 0 0 1 170 203 Tm (a) Tj 1 0 0 1 178 203 Tm (single) Tj 1 0 0 1 203 203 Tm (person) Tj 1 0 0 1 233 203 Tm (in) Tj 1 0 0 1 243 203 Tm 98 Tz (agreements) Tj 100 Tz 1 0 0 1 290 203 Tm (that) Tj 1 0 0 1 308 203 Tm (provided) Tj 1 0 0 1 346 203 Tm (protection) Tj 1 0 0 1 389 203 Tm (against) Tj 1 0 0 1 420 203 Tm 97 Tz (liability,) Tj 100 Tz 1 0 0 1 456 203 Tm (and) Tj 1 0 0 1 473 203 Tm 93 Tz (\(iii\)) Tj 100 Tz 1 0 0 1 491 203 Tm 96 Tz (filters) Tj 100 Tz 1 0 0 1 516 203 Tm (were) Tj 1 0 0 1 107 191 Tm 97 Tz (available) Tj 100 Tz 1 0 0 1 145 191 Tm (that) Tj 1 0 0 1 163 191 Tm 96 Tz (limited) Tj 100 Tz 1 0 0 1 194 191 Tm (the) Tj 1 0 0 1 209 191 Tm (duty) Tj 1 0 0 1 229 191 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 240 191 Tm (inquiry) Tj 1 0 0 1 271 191 Tm (to) Tj 1 0 0 1 281 191 Tm 95 Tz (cases) Tj 100 Tz 1 0 0 1 305 191 Tm (where) Tj 1 0 0 1 331 191 Tm (substantial) Tj 1 0 0 1 377 191 Tm (indicia) Tj 1 0 0 1 407 191 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 417 191 Tm (tax) Tj 1 0 0 1 432 191 Tm (abuse) Tj 1 0 0 1 458 191 Tm (were) Tj 1 0 0 1 479 191 Tm 97 Tz (present.) Tj 100 Tz 1 0 0 1 516 191 Tm 114 Tz (If) Tj 100 Tz 1 0 0 1 525 191 Tm (a) Tj 1 0 0 1 107 179 Tm (duty) Tj 1 0 0 1 127 179 Tm (of) Tj 1 0 0 1 138 179 Tm (inquiry) Tj 1 0 0 1 170 179 Tm (is) Tj 1 0 0 1 178 179 Tm (to) Tj 1 0 0 1 189 179 Tm (be) Tj 1 0 0 1 201 179 Tm (imposed) Tj 1 0 0 1 237 179 Tm (under) Tj 1 0 0 1 262 179 Tm (the) Tj 1 0 0 1 277 179 Tm (New) Tj 1 0 0 1 298 179 Tm (List) Tj 1 0 0 1 316 179 Tm (Maintenance) Tj 1 0 0 1 370 179 Tm (Regulations,) Tj 1 0 0 1 423 179 Tm (we) Tj 1 0 0 1 437 179 Tm 96 Tz (would) Tj 100 Tz 1 0 0 1 465 179 Tm 97 Tz (strongly) Tj 100 Tz 1 0 0 1 500 179 Tm (advocate) Tj 1 0 0 1 107 167 Tm (articulation) Tj 1 0 0 1 155 167 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 166 167 Tm (limitations) Tj 1 0 0 1 211 167 Tm (to) Tj 1 0 0 1 222 167 Tm (minimize) Tj 1 0 0 1 262 167 Tm (what) Tj 1 0 0 1 284 167 Tm 95 Tz (could) Tj 100 Tz 1 0 0 1 308 167 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 320 167 Tm 98 Tz (enormously) Tj 100 Tz 1 0 0 1 370 167 Tm (wasteful) Tj 1 0 0 1 406 167 Tm 96 Tz (efforts) Tj 100 Tz 1 0 0 1 435 167 Tm (in) Tj 1 0 0 1 445 167 Tm (many) Tj 1 0 0 1 470 167 Tm 96 Tz (cases.) Tj 100 Tz 1 0 0 1 498 167 Tm (At) Tj 1 0 0 1 511 167 Tm (a) Tj 1 0 0 1 517 167 Tm 94 Tz (bare) Tj 100 Tz 1 0 0 1 107 155 Tm 98 Tz (minimum,) Tj 100 Tz 1 0 0 1 151 155 Tm (material) Tj 1 0 0 1 186 155 Tm (advisors) Tj 1 0 0 1 222 155 Tm (should) Tj 1 0 0 1 251 155 Tm 108 Tz (not) Tj 100 Tz 1 0 0 1 266 155 Tm 89 Tz (be) Tj 100 Tz 1 0 0 1 278 155 Tm (required) Tj 1 0 0 1 314 155 Tm (to) Tj 1 0 0 1 324 155 Tm 92 Tz (list) Tj 100 Tz 1 0 0 1 339 155 Tm (a) Tj 1 0 0 1 345 155 Tm (party) Tj 1 0 0 1 369 155 Tm (whose) Tj 1 0 0 1 397 155 Tm (only) Tj 1 0 0 1 417 155 Tm (relationship) Tj 1 0 0 1 467 155 Tm (to) Tj 1 0 0 1 477 155 Tm 92 Tz (the) Tj 100 Tz 1 0 0 1 492 155 Tm (transaction) Tj 1 0 0 1 107 143 Tm (is) Tj 1 0 0 1 116 143 Tm 94 Tz (such) Tj 100 Tz 1 0 0 1 137 143 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 154 143 Tm (it) Tj 1 0 0 1 163 143 Tm (is) Tj 1 0 0 1 171 143 Tm (reasonable) Tj 1 0 0 1 217 143 Tm (to) Tj 1 0 0 1 227 143 Tm (infer) Tj 1 0 0 1 248 143 Tm 93 Tz (that) Tj 100 Tz 1 0 0 1 266 143 Tm (such) Tj 1 0 0 1 286 143 Tm (party) Tj 1 0 0 1 310 143 Tm 93 Tz (will) Tj 100 Tz 1 0 0 1 327 143 Tm (neither) Tj 1 0 0 1 358 143 Tm (be) Tj 1 0 0 1 370 143 Tm (required) Tj 1 0 0 1 406 143 Tm (to) Tj 1 0 0 1 416 143 Tm 92 Tz (file) Tj 100 Tz 1 0 0 1 432 143 Tm (Form) Tj 1 0 0 1 456 143 Tm 95 Tz (8886) Tj 100 Tz 1 0 0 1 478 143 Tm (nor) Tj 1 0 0 1 494 143 Tm (transfer) Tj 1 0 0 1 527 143 Tm 89 Tz (an) Tj 100 Tz 1 0 0 1 107 132 Tm 97 Tz (\223interest\224) Tj 100 Tz 1 0 0 1 147 132 Tm (that) Tj 1 0 0 1 165 132 Tm (could) Tj 1 0 0 1 190 132 Tm (be) Tj 1 0 0 1 202 132 Tm (relevant) Tj 1 0 0 1 237 132 Tm (in) Tj 1 0 0 1 247 132 Tm (determining) Tj 1 0 0 1 297 132 Tm (whether) Tj 1 0 0 1 332 132 Tm (another) Tj 1 0 0 1 364 132 Tm (party) Tj 1 0 0 1 387 132 Tm (is) Tj 1 0 0 1 396 132 Tm (required) Tj 1 0 0 1 432 132 Tm (to) Tj 1 0 0 1 443 132 Tm 92 Tz (file) Tj 100 Tz 1 0 0 1 458 132 Tm (Form) Tj 1 0 0 1 483 132 Tm 95 Tz (8886.) Tj 100 Tz 1 0 0 1 108 120 Tm 96 Tz (Surely,) Tj 100 Tz 1 0 0 1 138 120 Tm (for) Tj 1 0 0 1 152 120 Tm 97 Tz (example,) Tj 100 Tz 1 0 0 1 192 120 Tm 114 Tz (if) Tj 100 Tz 1 0 0 1 200 120 Tm (a) Tj 1 0 0 1 207 120 Tm (seller) Tj 1 0 0 1 231 120 Tm 111 Tz (of) Tj 100 Tz 1 0 0 1 242 120 Tm (credit) Tj 1 0 0 1 267 120 Tm (card) Tj 1 0 0 1 286 120 Tm (receivables) Tj 1 0 0 1 333 120 Tm (to) Tj 1 0 0 1 344 120 Tm (a) Tj 1 0 0 1 351 120 Tm (securitization) Tj 1 0 0 1 407 120 Tm (trust) Tj 1 0 0 1 427 120 Tm (has) Tj 1 0 0 1 444 120 Tm (a) Tj 1 0 0 1 450 120 Tm (\223reportable) Tj /F9 12 Tf 1 0 0 1 107 107 Tm 82 Tz (transaction\224) Tj 100 Tz 1 0 0 1 158 107 Tm 75 Tz (on) Tj 100 Tz 1 0 0 1 170 107 Tm 84 Tz (account) Tj 100 Tz 1 0 0 1 204 107 Tm (of) Tj 1 0 0 1 215 107 Tm 80 Tz (a) Tj 100 Tz /F9 10 Tf 1 0 0 1 221 107 Tm (back-tax) Tj 1 0 0 1 258 107 Tm 98 Tz (difference,) Tj 100 Tz 1 0 0 1 303 107 Tm (there) Tj 1 0 0 1 326 107 Tm 83 Tz (is) Tj 100 Tz 1 0 0 1 335 107 Tm 90 Tz (no) Tj 100 Tz 1 0 0 1 348 107 Tm (intent) Tj 1 0 0 1 373 107 Tm (to) Tj 1 0 0 1 383 107 Tm (require) Tj 1 0 0 1 414 107 Tm 98 Tz (list-keeping) Tj 100 Tz 1 0 0 1 464 107 Tm (with) Tj 1 0 0 1 484 107 Tm (respect) Tj 1 0 0 1 514 107 Tm (to) Tj 1 0 0 1 525 107 Tm 90 Tz (all) Tj 100 Tz 1 0 0 1 107 95 Tm 97 Tz (holders) Tj 100 Tz /F9 12 Tf 1 0 0 1 139 95 Tm (of) Tj /F9 10 Tf 1 0 0 1 150 95 Tm (securities) Tj 1 0 0 1 190 95 Tm 96 Tz (issued) Tj 100 Tz 1 0 0 1 217 95 Tm (by) Tj 1 0 0 1 230 95 Tm (the) Tj 1 0 0 1 244 95 Tm 95 Tz (trust!) 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