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8/2/95 - Called writer and advised that it was the view of the PNO Office that the balance sheet prepared by the partnership for submission with its yearly federal tax filing was a regularly prepared...

8/2/95 - Advised writer that formation of this specific LLC would not cause a reportable event under the requirements of 801.40

Payment made to contributing person is an equalization payment under facts presented. Bhas not made a reportable acquisition. Note also (redacted) B has not made a reportablethat if B acquires 20%...

Since the U.S. assets are liquid assets, that is cash or cash equivalents, then the assets are considered investment assets noted in Section 802.51(b)(1) and the transaction is exempt. RS - concurs -...

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7/31/95 - Advised writer that it was the view of the PNO office that Companys purchase of Third Party's voting stock and distribution to its shareholder was required by the MergerAgreement and, as...