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this is exempt under 802.10 per a policy decision by John Sipple talked to (redacted) 4-18-95. Note: The PMN Office has made a policy decision (per John Sipple) to exempt the entire transaction under...

1/23/95-Called writer and advised that, based on the facts in this letter, no filing is required for the formation of the subject LLC because, in the PMN Offices view, it is not subject to 801.40...

1/23/95-Advised writer that, based on the facts presented in this letter, the formation of the subject LLC is a non-reportable event not covered by the requirements of 801.40. RBSmith

1/20/95-Called writer and advisee that a bona fide reduction in value of partnerships assets to reflect their value on 12/31/94, as part of the consolidation of a now controlled entity , is not...

1/19/95 [sic] - Advised writer that the PMN Office permits the exclusion of unimproved real property and residential real estate subdivisions from the size-of-transaction in an asset deal pursuant to...