Example 6 definition
Examples of Example 6 in a sentence
Example 6 – Rollover with additional paymentAn investor applies by way of a Rollover Application to roll their existing series of CitiFirst Instalment MINIs over XYZ shares into a new Series of CitiFirst Instalment MINIs issued over XYZ shares.
The same terms requirement of paragraph (c)(3) of this section is satisfied in this paragraph (f)(2)(vi) (Example 6) because, under the special rule for new hires in paragraph (d)(5) of this section, the full-time employees in each of the three rating areas newly hired on and after January 1, 2022, may be treated as three new hire subclasses and Plan Sponsor E offers the HRA on the same terms to all participants in the new hire subclasses.
The facts are the same as in paragraph (a) of this Example 6, except that T has a 75% interest in the cap- ital and profits of the partnership.
Example 6: Direct control interest in a foreign company where shares confer different rights An Australian company has a 50% voting interest and a 75% income interest in a foreign company.
Section 25.2702– 2(a)(5), the second and third sentences of § 25.2702–2(a)(6), § 25.2702–3(d)(2), thefirst two sentences of § 25.2702–3(d)(4), the last sentence of § 25.2702–3(e), Exam- ple 5, the last two sentences of § 25.2702– 3(e), Example 6, and § 25.2702–3(e), Exam- ples 8 and 9, apply for trusts created on or after July 26, 2004.