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1996-12

Type
PLR
Subject
1.02 - Transferable Shares
1.04b - Excess Shares Plan
1.05b - Excess Shares Plan
Keywords
Transferable Shares
Domestically-Controlled REIT, to Preserve Status of
Securities Laws, Avoid Violation of
Excess Shares Plans
Transferable Shares Requirement
Year
1996
Summary

Trusts of which the REIT is the sole beneficiary will meet the definition of QRS; restrictions on the transferability of a REIT's shares did not violate section 856(a)(2).

Title
9630016
Guidance Tags
PLR - 9630016
Referenced By
N/A