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Hedge Fund Ownership Requirements for Insurance and Annuity Contracts Conformed With Other Investment Rules in Final Regs  (Market Notes)


Author:  John Ensminger.


Source: Volume 22, Number 03, Spring 2005 , pp.276-280(5)




Journal of Taxation of Investments

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Abstract: 

With the finalization of changes to the Section 817 regulations, Treasury and the IRS have finally put their “Keyport ruling,” PLR 200244001, on firm regulatory ground.

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