Related by context. All words. (Click for frequent words.) 65 SIFT Rules 65 IRC Sec 63 SIFT Tax 62 QSPEs 62 SIFTs 61 subchapter S corporation 61 QRMs 61 Subpart F 61 QSPE 60 IRC § 60 Specified Investment 59 FFIs 58 grandfathering provisions 58 § #.#-# [004] 57 PFICs 57 Subchapter S 57 Exploration Expense CEE 57 Funded Debt 57 includible 57 grandfathering provision 57 Trust Indenture 56 Accounting Guideline 56 Terrawinds 56 franking credits attached 56 Subchapter M 56 HNTE 56 materiality threshold 56 § #-#-# b [001] 56 carryforwards 56 Rev. Proc 56 alternate payee 56 NPREIT 56 Subchapter C 55 grantor trusts 55 Separate Subordinated Notes 55 homestead farmstead 55 elective deferrals 55 § #.#-# [001] 55 CICA Handbook 55 Hedging Relationships 55 farmstead exclusion 55 de minimis exception 55 de minimis exemption 55 CGAAP 55 qualified donee 55 Internal Revenue Code 55 Proposed Arrangement 54 DPSPs 54 ARS § 54 restrictive covenants contained 54 Instalment Reinvestment Plan 54 covenant calculations 54 Bankruptcy Code § 54 loss carryovers 54 Proposed Regulations 54 hereof shall 54 Special Purpose Entity 54 nondeductible IRAs 54 Debenture holders 54 taxpayer itemizes deductions 54 Proventure 54 MR Civ 54 Hardwoods LP 54 Grandfathered 54 file Form #X 54 Code Section #A 54 withholdable payments 54 FIRPTA 54 includable 54 deductible IRAs 54 Rule 2a 7 53 Section #A.# 53 representations warranties covenants 53 Subordinated Facility 53 Exploration Expenses 53 NOL carryforwards 53 subchapter S 53 Grandfathered Plan 53 NASDAQ Listing Rules 53 QSBS 53 § #.#-# [007] 53 SEC Rule #g# 53 AcG 53 Roth IRA withdrawals 53 Mineralfields 53 CICA Accounting Guideline 53 SLHCs 53 SBLF 53 complying superannuation 53 ARPS redemptions 53 grantor trust 53 Transeastern Lenders 53 Nonqualified 53 subordinated CMBS 53 filing Form #X 53 QTIP trust 53 Note Indenture 53 FINRA Rule 53 Homestead Exclusion 53 Transferred Assets 53 liquidating distributions 53 receivables securitization 53 § #A [003] 53 Sec #C 53 current NAREIT definition 53 calculates FFO 53 Section #AB 53 DIP Facility 53 unsecured indebtedness 52 Internal Revenue Code § 52 TYN 52 Beneficial unitholders 52 Offerors Commercial applies 52 DGCL 52 MFFO 52 recharacterization 52 § #-#.# [003] 52 Amended Option Agreement 52 Code Sec 52 MHPAEA 52 carryforward 52 QPAM 52 La.Code Civ.P. art 52 SecuritiesExchange Act 52 CREBs 52 Notice #-# [002] 52 Independent Competent Person 52 GoldTrain 52 hereunder shall 52 ZDP Shares 52 Exploration Expense 52 Hardwoods USLP 52 NRS #.# [003] 52 withholdable payment 52 minimize survivorship bias 52 Eligible unitholders 52 NJSA #:#-# [004] 52 Articles Supplementary 52 mandatorily redeemable 52 Section #L 52 prorata 52 Flow Through SIFT 52 NGER Act 52 QTDP 52 AEIs 52 Subordinated Note 52 asset monetizations 52 Title XVII 52 #.# 5T 51 NDCC ch 51 capitalizable 51 addback 51 Homestead Tax Exemption 51 FSP #-# 51 applicable indentures 51 VIEs 51 AIMCO Properties LP 51 Section #-#-# [005] 51 subpart F 51 Legal #.# 51 Variable Interest Entity 51 Ordinary Dividends 51 FRSSE 51 unitholder approval 51 homestead farmstead exclusion 51 nonconforming uses 51 subparagraph B 51 Recapitalization Plan 51 Colo. Sess 51 Distribution Reinvestment Plan DRIP 51 #.#-# Offeror Representations 51 FATCA 51 certificateholders 51 LTCHs 51 Westpac SFIs 51 constitutes discloseable transaction 51 Mandatory Convertible Notes 51 KRS #.# [003] 51 NOL carryforward 51 COBRA continuation 51 Itemized deductions 51 lender consents 51 CPLR § 51 Secured Debenture 51 Affected Creditors 51 Subordinated Units 51 GASB Statement No. 51 USEB Chapter 51 subordinated indebtedness 51 Traditional IRAs 51 applies prospectively 51 PIFs 51 Petition Date 51 securitized accounts receivable 51 ProLogis Declares Dividends 51 Neighborhood Stabilization Funds 51 Senior Secured Debt 51 CFR #.# [008] 51 NRS #.# [001] 51 readily determinable 51 c Represents 51 § #.# [002] 51 loss carrybacks 51 adopted SFAS #R 51 Ownership Limitation 51 Transferee 51 Revolving Credit Agreement 51 Capital Disclosures 51 APRA regulated 51 Preferred Stockholders 51 Regular Monthly Distributions 51 bond indentures 51 Qualified Dividends 51 KETRA 51 certificate evidencing 51 Sponsored REITs 51 EITE assistance 51 d Reflects 51 FBAR reporting 51 excluding BIBP 51 tendering holders 51 Code § #.#-# [003] 50 RRSP contribution room 50 accrue thereon 50 adopted CICA Handbook 50 SIMPLE IRAs 50 Std msg charges 50 Flow Through Offering 50 CFR pt 50 Seasonal surcharges 50 Secured Convertible Debentures 50 OCGA § #-#-# [003] 50 #g# 2 50 nondeductible contributions 50 securityholder approval 50 ElderTrust 50 DRIP Plan 50 jurisdictional thresholds 50 intercompany indebtedness 50 #.#-# [005] 50 jailbreaking exemption 50 BSB sA 50 transferors 50 TOBs 50 Indentures governing 50 nonforfeitable 50 NQDC plans 50 coffees lattes frozen 50 nonrecourse 50 pro rata portion 50 Unfunded Mandates Reform Act 50 purpose entity QSPE 50 Rules #b# 50 § #.# c 50 Defaulted securities 50 PFIC 50 inherited IRAs 50 nonresident aliens 50 Rule #b 50 qualified donees 50 Permitted Holders 50 REMIC 50 Original Bidder Statement 50 REITPlus 50 NMTC Program 50 Excess Cash Flow 50 Qualified Intermediary QI 50 DIP Loan 50 exchangeable debentures 50 AgriFinancial 50 Qualifying Transaction pursuant 50 escheat laws 50 DIP financing facility 50 FIN #R 50 OSC Rule 50 Article XIII 50 Obama Refi Programs 50 DIP Financing 50 Neurogen stockholders 50 SCR #:#.# [001] 50 Section #/#K 50 Term Securitization 50 Gosman Estate 50 EHR Incentive Programs 50 OCGA § #-#-# [002] 50 Debenture Indenture 50 FATCA provisions 50 Grandfathered Plans 50 requestor petitioner 50 ABL Revolver 50 Notice #-# [001] 50 Western Keltic shareholders 50 f Reflects 50 ourability 50 Exploration Expenditures 50 #A.# [005] 50 Multilateral Instrument #-# MI# 50 UBTI 50 Income Tax Regs 50 Coverdell Education Savings Accounts 50 FBARs 50 § #.#-#.# 50 Rev. Rul 50 Section #EC 50 De Minimis 50 MMSEA 50 noninterest bearing transaction 50 Minimum Condition 50 SEBI DIP Guidelines 50 Combination Transaction 50 deductability 50 s#A [002] 50 loss carryforward 50 Senior Subordinated Noteholders 50 OCGA § #-#-# [006] 50 WAC #-#-# 50 Homestead Farmstead 50 QSSP 50 ABL Facility 50 MACRS 50 Convertible Unsecured Subordinated Debentures 50 #A COPs 50 #CCD 49 Rule #f 49 Subtitle B 49 Secured Convertible Debenture 49 Non Controlling Interests 49 intersegment transactions 49 prorations 49 FAR #.#-# Instructions 49 carrybacks 49 Accredited Investor 49 USC § #a [002] 49 DMEPOS supplier 49 Rule #h 49 CICA Section 49 ADAAG 49 NASD Marketplace Rule 49 Incentive Compensation Plan 49 sole proprietorship partnership 49 Predecessor Period 49 NMI descent 49 inaccordance 49 non itemizers 49 Graniz Loan 49 taxexempt 49 #.#-# b [001] 49 nonimmigrant status 49 Ongoing Connected Transactions 49 Payment Plan PIPP 49 Preferred Units 49 SFAS No.# 49 DYNV 49 non accelerated filer 49 Refinancing Transactions 49 c Reflects 49 QFE 49 exempt #c# 49 QTIP 49 b Reflects 49 CICA Handbook section 49 subchapter C 49 LAQC 49 Coalcorp Provides Updated 49 Advisers Act 49 incidental thereto 49 Metabasis stockholders 49 Revenue Procedure 49 END FOOTNOTE 49 CHAMPVA 49 UBIT 49 OBCA 49 Subsection b 49 AIFs 49 PURPA 49 Units issuable upon 49 La.Code Crim.P. art 49 contemporaneous documentation 49 NYCRR #.# [001] 49 homestead deduction 49 SIFT entities 49 consequential amendments 49 Reclassifications 49 Multilateral Instrument 49 Act EESA 49 Evercore LP 49 setoffs 49 covenant ratios 49 CAD#m [002] 49 nonqualified retirement 49 indebtedness incurred 49 decedents dying 49 PRIPs 49 § #.#.# [001] 49 NASD Rule 49 § #-# [004] 49 Stapled Securities 49 § #A.# 49 NAREIT definition 49 Section #.# [001] 49 Cancellation fees 49 d Represents 49 DR #.#.#R 1 49 recourse indebtedness 49 valid Resale Certificate 49 defease 49 Reincorporation 49 KOEZ 49 FSP FAS #-# 49 Installment Payment 49 Variable Funding 49 Regulatory Policies 49 Default Status Reports 49 Cervus LP 49 Nevada Revised Statutes 49 § #.#-# [002] 49 unexercised warrants 49 § #.#-# [006] 49 ASC #-#-# 49 Rollover Applicants 49 Scheme Consideration 49 Privileged Access 49 disqualifying dispositions 49 MID Lender 49 toupdate 49 FSP EITF #-#-# [001] 49 Tsavo Acquisition 49 Mulgravian 49 documentation evidencing 49 Rolling Instalments 49 ERISA § 49 Rule #:#-# [001] 49 Amending Directive 49 Restated Declaration 49 homestead exclusion 49 QZABs 49 CarCo 49 regrant 49 CUSIP # [003] 49 Master Leases 49 Instalment Warrants 49 CFR § #.# [002] 49 Acquired Assets 49 § #-#-# b [002] 49 EMEA Subsidiaries 49 Products Declare Monthly 49 LTCG 49 SEBI Substantial Acquisition 49 shares issuable pursuant 49 USCS § 49 Schedule UTP 49 indentures pursuant 49 Grandfathered plans 49 Competent Persons 49 Ark. Sup 49 b Vernon Supp 49 FHA insured mortgage 49 Convertible Debt 48 outstanding ARPs 48 InnVest 48 Merged Entity 48 PRC Trademarks Inc. 48 earnout provision 48 arbitrage rebate 48 Cashback Amount 48 § #-#-# [004] 48 Unitholder Rights 48 Gaz Métro inc 48 Delisting Regulations 48 unsecured debentures 48 NCGS § 7B 48 Economic Stimulus Rebate 48 Incentive Warrants 48 Directors Disqualification 48 Vistior 48 HI PAYS 48 ERISA preempts 48 § #-#-# b [003] 48 subsection b 48 Grantors 48 Immtech clinical trials 48 NPH Funds 48 EPACT 48 Title XIX 48 Amended MRA 48 RSU Plan 48 SBIC leverage 48 Scrip Dividend Scheme 48 Gain Distributions 48 § #.# Vernon 48 SEBI ICDR Regulations 48 nondeductible 48 ad valorem taxation 48 NHA MBS 48 Income Tax Assessment 48 trust indenture 48 Combination Agreement 48 TSX DOM.UN 48 Underlying Entity 48 USC § #a [001] 48 RWCI 48 Hindu Undivided Families 48 La. Code Civ 48 Benistar Plan 48 ProLogis Kingspark 48 #A.# [006] 48 contingently issuable shares 48 Pub. Resources 48 credit carryforwards 48 subsections b 48 LRET 48 Form #EZ 48 Units issuable 48 Beneficiary designations 48 Performance Incentive Plan 48 TXU DevCo 48 Equity Investees 48 NPRM proposes 48 Required Minimum Distribution 48 Transferor Loan 48 Installment Agreement 48 Cervus Equipment Corporation 48 CCI Pellet Agreements 48 Handbook Sections 48 MCLP 48 Newkirk Realty Trust 48 hereinafter defined 48 aC corporation 48 Noront Offer 48 Subsections 48 Liquidating Trust 48 Indentures 48 Gamehost 48 Subparagraph 48 Stock Purchase Agreements 48 Subsequent Events 48 Dividend Date 48 Amended DRIP Plan 48 Transferor 48 Financing Agreements 48 indenture amendments 48 #-#.# [014] 48 b Represents 48 Funds Declare Dividends 48 Subordinated Debentures 48 Visa indemnification 48 Consent Fees 48 FASB Interpretation 48 Intercreditor Agreement 48 Eligibility criteria 48 SIFT Legislation 48 elective deferral 48 Valeant stockholders 48 EGTRRA 48 IETU 48 Omnibus Budget Reconciliation 48 HopFed 48 Section #-#-# [007] 48 #.# subdivision [004] 48 Chelopech Mining EAD 48 Second Supplemental Indenture 48 NYCRR #.# [003] 48 FS #.# [002] 48 Penalty Guidelines 48 Mutual Funds Regulations 48 APB# 48 Generally Accepted Auditing Standards 48 TARP CPP 48 § #.#.# [002] 48 Stockholder Rights Plan 48 TRUPS 48 section #CCC 48 accompanying Explanatory Memorandum 48 Stamp Duties Act 48 COAH obligations 48 revolver borrowings 48 exemptive relief 48 Tax Attributes 48 intersegment revenues 48 Corbal 48 Revised Guidelines 48 QT Financing 48 applied prospectively 48 Coverdell accounts 48 Stockholder Approval 48 NOL Protective Measures 48 Shortfall Application Form 48 Gramercy Realty 48 O. Reg 48 Section #CCC 48 constitute discloseable transaction 48 Unauthorised Occupants Act 48 indemnification provisions 48 Shelf Registration Statement 48 Section #IA 48 Accounting Guideline AcG 48 CEQA Guidelines 48 minority securityholder approval 48 Interest accrues 48 QSCBs 48 Revocable 48 KAR #:# 48 Section #CCF 48 CFR #.# d 48 commonhold 48 OPEB expense 48 Creditors Arrangement Act 48 NQDC 48 Exceptional Performer 48 UCITS Directive 48 equitable subordination 48 AHC Bid 48 Dividend Reinvestment Plan DRIP 48 i #.# subds 48 SEC Regulation SX 48 EPCRS 48 #,#,# Commitments 48 BUFC Equity Securities 48 Membership Interests 48 Amended Agreement 48 § #-#.# [004] 48 CFR § #.# [006] 48 Convertible Preference Shares 48 amortizable 48 REIT taxable 48 § #.# [004] 48 Canuc 48 Minimum Listing Requirements 48 Unsecured Notes 48 IFRS changeover 48 GBD Pension Plan 48 Income Tax Ordinance 48 Exempt Exempt Tax 48 KRS #A.# [001] 48 subparagraph b 48 #.#.#R 48 SEC Rule #b 48 Regulation Section #.#-# 48 Recent Accounting Pronouncements 47 Financial Instruments Disclosures 47 intercreditor agreement 47 USC § #t 47 Subchapter S corporations 47 Repurchase Program 47 f Represents 47 EPIL II 47 Debt Settlement Agreements 47 Financing Transactions 47 § #-#-# c [001] 47 Reorganization Proposal 47 MSc Qualified Person 47 Company noncontributory defined 47 Resetting Instalment 47 Gain Tax Worksheet 47 defeased loans 47 Mortgaged Property 47 Restated Agreement 47 FIN #R Consolidation 47 disapply 47 Reorganized Debtors 47 earnout payment 47 subordinate lien holders 47 PRRF 47 section #A.# [001] 47 repayment IBR 47 Eligible Holders 47 undrawn commitments 47 OTUPP 47 Archer MSAs 47 Dividend Distributions 47 Stoneheath Re 47 Omnibus Incentive Plan 47 ISDA Master Agreement 47 Distributable Earnings 47 UPREIT 47 re quirements 47 TEFRA 47 FBAR filing 47 RSMo 47 CDO financings 47 Rule #a 8 47 FSAH 47 Noteholder 47 Authorisations 47 Kleros Real Estate 47 Revised Proposal 47 Leasehold Reform Act 47 Income Tax Act 47 Exchangeable Units 47 #.#-# Instructions 47 SIFT 47 Percentage Ratios 47 Stapling Proposal 47 Section #D 47 MRL Offers 47 Klauer Manufacturing 47 QMLP 47 Mandatory Conversion Conditions 47 #CCF 47 Residential Retrofit 47 Consolidated Leverage Ratio 47 insured depository institution 47 footnote disclosures 47 voluntary prepayment 47 Preswick Glen 47 PIEs 47 promissory note receivable 47 affirmative covenants 47 exemptive 47 section #CCF 47 US qualified offerees 47 Note Movie showtimes 47 Rollover Transaction 47 reborrowed 47 NAREIT FFO 47 RYJ ETF 47 covenant defeasance 47 noncurrent liabilities 47 taxable 47 carryback 47 Aurvista 47 recharacterized 47 LIHTC 47 Convertible Secured 47 bondholder protections 47 HRS § #-# [001] 47 OTC monograph 47 Panostaja 47 FHLBanks 47 WIA eligibility 47 Special Purpose Entities 47 SIMPLE IRA 47 Biomerge 47 Wyo. Stat 47 CFR § #.# [004] 47 Participation Agreements 47 Secured Facility 47 #C #CCC 47 Petrowest 47 Disclosure Document 47 Exploitation Permits 47 MHT Amended Asset 47 GL c 47 nonfederal entities 47 Subchapter S corporation 47 Medicaid DSH 47 conditionally exempt 47 STCG 47 Trustee ad Litem 47 Unleveraged FFO Return 47 accretable yield 47 PERCIVIA LLC 47 ASC Topic #-# 47 Final Liquidating Distribution 47 Files Voluntary Petition 47 Canetic unitholders 47 Denray 47 MITs 47 Newell Rubbermaid Declares Dividend 47 IRCP 47 Convertible Secured Debenture 47 TriNet Notes 47 Note Receivable 47 Minimum Tender Condition 47 § #-#-#.# 47 Mowood LLC 47 Baca Grande 47 nonadmitted insurance 47 operating loss carryforwards 47 trivial commutation 47 Cheneys owed 47 Agreement constitutes discloseable 47 Judicature Act 47 shares issuable thereunder 47 Creststreet Resource Fund 47 unitholders Unitholders 47 Revolving Credit Facilities 47 Existing Debentures 47 Hexion Proposal 47 Interest Coverage Ratio 47 Variable Interest Amount 47 Avenir Trust 47 IPN Shareholders 47 Pro Rata Share 47 Concurso Plan 47 Interpretative Communication 47 Stapled Unit 47 Tenancy Agreements 47 CAHs 47 NRSRO ratings 47 § #.#-# et seq 47 Authorised Share 47 CFR § #.# [007] 47 USC § #b [001] 47 HiMEDS Units 47 InStorage Limited 47 Swap Transactions 47 covenant defaults 47 Abatements 47 postpetition 47 CCAA proceedings 47 HREIT 47 scienter requirement 47 AUX Offer 47 AJCA 47 Grantor Trust 47 ITEPA 47 RS #:# [002] 47 Increase subsidies 47 FAR #.#-# Offeror Representations 47 Senior Toggle Notes 47 NEGT 47 Reliability Standards 47 file FBARs 47 Optionees 47 Plan DRIP 47 specifi ed 47 Powerbase Companies 47 equityholders 47 Gramercy Realty Lenders 47 alternative QDIA 47 MassHealth Medicaid 47 insured depository institutions 47 Handbook Section 47 MFG Ordinary Shares 47 intercompany receivables 47 ASTC Settlement Rules 47 All lease pmts 47 CFR § #.# [001] 47 Mezzanine Loan 47 Offer Document dated 47 PIK Interest 47 QPRT 47 Prepetition 47 PAYG withholding 47 unmarketable parcels 47 Fixed Charge 47 VCEG 47 indenture relating 47 SEBI SAST Regulations 47 forfeitable 47 Reports Inducement Grants 47 TCA #-#-# [003] 47 Covered Entities 47 reorganized WMI 47 convertible subordinated debentures 47 wagering ceasing 47 Sole proprietors 47 SBICs 47 SEAMARK 47 loss carryforwards 47 EITE 47 Devens Reuse Plan 47 supplemental indentures 47 Employment Inducement Award 47 private inurement 47 RRIF withdrawal 47 Depositories Act 47 intestacy rules 47 Purchased Assets 47 Miscellaneous Deductions 47 prepetition liabilities 47 Enpath ability 47 Total Capitalization 47 ViewPoint MHC 47 Secured Lenders 47 nontaxable combat 47 undeducted contributions 47 deductible donations 47 multiemployer defined 47 TRUPs 47 Secured Loan Notes 47 nonhomestead 47 C Convertible Preferred 47 Related Parties 47 actuarially determined 47 NYSE Arca Equities 47 exchangeable debenture 47 PSCP 47 undepreciated 47 EPIL III 47 NRPT 46 DFARS 46 Warrants issuable upon 46 Nationality Act INA 46 CRIIMI MAE 46 - Total Assets [002] 46 Variable Interest Entities FIN 46 ICSID Convention 46 RRSP withdrawals 46 EnerCare Solutions 46 hereby notifies 46 Premium DRIP 46 retrocessions 46 EnerCare 46 Exchange Eligible Issuers 46 Rhein Biotech NV 46 EPAct 46 Gareste 46 uncollectable receivables 46 indentures governing 46 Secured Debentures 46 CMHC insured mortgage 46 § #-#-# c [002] 46 j Represents 46 amalgamated entity 46 interest entities VIEs 46 Development Programme APDP 46 Miscellaneous Fares 46 receipted expenses 46 Cumulative Convertible Preferred Stock 46 SIFT trusts 46 Responsible Entity 46 HFF Holdings 46 Conversion Price 46 BCGI Shareholders 46 FSPs 46 IRC § § 46 convertible noteholders 46 Consolidated Entities 46 NFTL 46 Geomark 46 IC § #-# 46 Acquisition Proposal 46 Amended Credit 46 EIFH 46 EBOM 46 Embedded Derivatives 46 archaic Income Tax 46 Annuity Transactions Model 46 Ark. R. Civ 46 Existing Floating Rate 46 AIFMs 46 Reorganizations 46 convertible debenture holders 46 UPCB Finance 46 ACCOUNTING STANDARDS 46 TILA disclosure 46 consents authorizations 46 unitholder distributions 46 Convertible Preferred Shares 46 Employees Provident Funds 46 § #-#-# [002] 46 SRD deferred 46 ASC Topic 46 NOTIFICATION OF MAJOR INTEREST 46 Airesurf 46 taxable income 46 Tax Incentive Program 46 Accounting Principles GAAP 46 Crisa acquisition 46 ACA ACCA 46 SEBI Guidelines 46 toreflect 46 Variable Interest Entities VIEs 46 JWH Holding Company 46 subjectto 46 PBGF 46 Rule #g# 2 46 FDIC indemnification 46 Yield Convertible Notes 46 excludes depreciation amortization 46 trustor 46 Inclusionary housing 46 CalGen 46 EPE unitholders 46 Equity indexed annuities 46 Ensource 46 Lakeview REIT 46 Schedule EIC 46 NSP2 46 subsidiary Fieldstone Mortgage 46 certificates evidencing 46 Secured Creditors 46 DTR #.#.# 46 non domiciliaries 46 La.Civ.Code art 46 advanceable 46 iASPEC 46 Wajax Corporation 46 indexation allowance 46 Amending Agreement 46 adjusted EBITDAR 46 Guyanor 46 theSecurities Act 46 Magicalia privacy 46 CLO #-# 46 defi nition 46 assured shorthold tenancies 46 PIK Preferred Stock 46 Chartwell Unitholder Distribution Reinvestment 46 Beneficial Owner 46 Section #-#-# [006] 46 purposive approach 46 Form W 8BEN 46 Grantor Retained Annuity 46 § #.# b 46 Promissory notes 46 Marketplace Rules