ntemplated in Part 30 of the rules under the Commodity Exchange Act) held for investment purposes. (4) Physical commodities (with respect to which a Commodity Interest is traded on a market specified in paragraph 3 above) held for investment purposes. Financial contracts within the meaning of Section 3(c)(2)(BXii)

estate are not disallowed by section 280A of the Code. 16 For purposes of calculating Investments as described in paragraphs (3) through (5) above, a Commodity Interest or Physical Commodity owned, or a financial contract entered into, by the prospective purchaser who is engaged primarily in the business of investi

by an owner of the Family Company to acquire Investments. For purposes of calculating Investments as described in paragraphs (3) through (5) above, a Commodity Interest or a Physical Commodity owned, or a financial contract entered into, by the prospective purchaser who is engaged primarily in the business of invest