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2011-21724.pdf
9-10 (emphasis added). 25 (Hereafter, Harkin and Miller.) Senator Harkin is the Chairman of the Senate Co
on should receive. In Mayo, an amicus argued that the Treasury Department’s interpretation should receive less deference beca
provisions of subparagraph (AX2) of this Clause, BARRY J. COHEN, RICHARD RESSLER, and JOHN J. HANNAN sh
mined for Federal gift tax purposes on the Annuity Date. (P) The words "Treasury Regulations" shall mean the Regulations issued under the Code by the U.S. Treasury Department, as they may be amended from time to time. (Q) The words "Trust Term" shall mean the period beginning on the Funding Date and terminating on the
provisions of subparagraph (A)(2) of this Clause, BARRY J. COHEN, RICHARD RESSLER, and JOHN J. IIANNAN s
mined for Federal gift tax purposes on the Annuity Date. (P) The words "Treasury Regulations" shall mean the Regulations issued under the Code by the U.S. Treasury Department, as they may be amended from time to time. (Q) The words "Trust Term" shall mean the period beginning on the Funding Date and terminating on the
is a large accelerated filer, an accelerated filer. a non-accelerated filer or a smaller reporting company. See the definitions of nerve accelerated Iller", 'accelerated film' and 'smaller reporting company in Rule l2b-2 of the Exchange Act. Large accelerated filer O Non-accelerated film 0 IDo not ch
similar legislation were to be enacted and apply to us, the value of our Class A shares could be adversely affected. The U.S. Congress. the IRS and the U.S. Treasury Department have recently examined the U.S. Federal income tax treatment of private equity funds. hedge funds and other kinds of investment partnerships. The pr
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