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2/9- No! Escrow arrangement does not negate need for market price calculation pursuant to 801.10 and fair market value determination of the assets. RS concurs.

2/6/96 Advised writer that the integrated oil and gas company's taking of the production payment from the natural gas producer was clearly a 7A(c)(1) transaction. Its sale of an undivided percentage...

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1/24/96 Called MM. She confirmed that LLC will be formed (in a non-reportable event) before two acquisitions take place. Transactions structured this way because of non-profit and U.K. status of two...