Search - 赤峰 二中 初中学区划分 2002

" Plazacorp converted on December 11, 2002 into a mutual fund corporation from a normal public corporation. ... In order to eliminate the Direct Subtrusts, KEYreit and Plazacorp Operating Trust, the Direct Subtrusts will transfer their assets to Trust A (a new subtrust of Plazacorp) in reliance on the no-disposition rule in s. 248(1) – disposition, (f), and then there will be s. 107.4 transfers of assets by Trust A to KEYreit, and (following the 1st merger) by KEYreit to a further new subtrust of REIT (REIT #2), followed by a de minimis distribution of REIT #2's units by REIT to the REIT unitholders (in order to qualify REIT #2 as a mutual fund trust). ...

" Plazacorp converted on December 11, 2002 into a mutual fund corporation from a normal public corporation. ... In order to eliminate the Direct Subtrusts, KEYreit and Plazacorp Operating Trust, the Direct Subtrusts will transfer their assets to Trust A (a new subtrust of Plazacorp) in reliance on the no-disposition rule in s. 248(1) – disposition, (f), and then there will be s. 107.4 transfers of assets by Trust A to KEYreit, and (following the 1st merger) by KEYreit to a further new subtrust of REIT (REIT #2), followed by a de minimis distribution of REIT #2's units by REIT to the REIT unitholders (in order to qualify REIT #2 as a mutual fund trust). ...

Starlight-KingSett/Northview-- summary under LP Acquisitions of Trusts Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- REIT/Income Fund/LP Acquisitions- LP Acquisitions of Trusts taxable cash acquisition of REIT units coupled with s. 107.4 spin-off of real estate LPs Overview It is proposed that the unitholders of the REIT will receive mostly cash from Starlight and KingSett funds for their REIT units. ... Those who want to retain the High Yield Fund units will not have those units redeemed, so that they only receive cash for their REIT units – and in effect receive their High Yield Fund units on a tax-deferred basis. ... The REIT The REIT is an Alberta trust that became a public real estate investment trust in May 2002, holding multi-residential and commercial rental real estate through subsidiary LPs, some of which have exchangeable LP units. ...