Related by context. All words. (Click for frequent words.) 57 SMSF trustees 56 SCR #:#.# [001] 54 cabinet confidences 54 ILIT 54 testamentary trust 54 private inurement 53 inter vivos trust 53 ERISA fiduciary 52 Std msg charges 52 settlors 52 La.Code Civ.P. art 52 AIFMs 52 QTIP trust 52 CCIR Commander critical 52 complying superannuation 51 GPAM 51 ASX Limited ACN 51 equitable subordination 51 La. Code Civ 51 Code Section #A 51 HFN database 51 de minimis exception 51 undeducted contribution 51 unitrust 51 APRA regulated 51 EFRBS 51 SDRT 51 transferors 51 ERISA fiduciaries 50 JHIL 50 Resetting Instalment 50 licensor DoT 50 Coverdell ESA 50 ISA wrapper 50 EBTs 50 settlor 50 Unauthorised reproduction 50 PFICs 50 intestacy rules 50 ThreadGreen Partners LLP 50 QPRT 50 Passive euthanasia 50 Ark. R. Civ 50 concessionally taxed 50 donees 50 Company noncontributory defined 50 trivial commutation 50 SMSF 50 merchant chargebacks 50 guardian conservator 50 condemnor 49 Reputable charities 49 Ucis 49 Grandfathered Plan 49 mootness doctrine 49 Equity indexed annuities 49 Miscellaneous Fares 49 securityholder approval 49 qui tam relator 49 Sexually explicit productions 49 grantor trusts 49 UBTI 49 qualified donee 49 BFIs 49 RRIF withdrawal 49 legally protectable 49 Rowanmoor 49 Hotstockpress.com 49 inherited IRAs 49 IRA custodian 49 SRD deferred 49 EDGEWATER EXPLORATION LTD 49 SAYE schemes 49 Issue preclusion 49 GESB 49 FOB Ningbo price 49 Settlor 49 trustor 49 governmentally mandated 49 Tenn. R. Civ 49 Seasonal surcharges 49 KETRA 49 actuarially unsound 49 xxxi adverse tax 49 Vicarious liability 49 qualified donees 49 Mineralogy partial 49 Qrops 49 commonhold 49 DIFs 49 DTRO undertakes 49 hereof shall 49 reputable tradesmen 49 NRPT 49 Ssas 49 disapplied 49 Beneficial unitholders 49 pursuant thereto 49 NHSLA 49 Unintentional mistakes 48 EquityTradingAlert.com 48 WebFinancial 48 prescription albuterol inhalers 48 ARFs 48 BlueCrest AllBlue 48 Ms. Nappier 48 usufructuary 48 Synalloy Corporation assumes 48 Mr Tikolevu 48 donative 48 § #-#.# [003] 48 Subsection c 48 AARP Medigap 48 ae domain 48 PIFs 48 ZIMBABWE Govt 48 Liquidated damages 48 SouthWest Water stockholders 48 MUSSO JT c 48 pledgee 48 IVSC 48 NOVUS GOLD CORP. 48 sole proprietorship partnership 48 #,#,# Warrants 48 DORATO RESOURCES INC. 48 odds Lutkus 48 non domiciliaries 48 Section #L 48 policyowner 48 Piscionere 48 Rita Kaipat estate 48 § #B 48 donee 48 Amerivest Investment Management 48 withholdable payment 48 uncharged misconduct evidence 48 OCCPS 48 Redlands Emotions Anonymous 48 TriNet Notes 48 JFSC 48 lifestyling 48 Biovail Melnyk 48 withholdable payments 48 Younger abstention 48 Consent decrees 48 RAML 48 KiwiSaver schemes 48 dividend imputation 48 requestor petitioner 48 AIFs 48 La.Civ.Code art 48 Silar Advisors LP 48 All lease pmts 48 By Miriam Reimer 48 Wyo. Stat 48 LogicVision disclaims 48 By Joseph Woelfel 48 undeducted contributions 48 QIs 48 repatriable 47 BY RICK CUNDIFF 47 Check kiting 47 RRSP contribution room 47 Luxalpha fund 47 JW 'S SALOON 47 Cancellation fees 47 Rev. Rul 47 induce Omnicare 47 revocable trusts 47 TERRA VENTURES INC. 47 Mr Whimp 47 FBAR reporting 47 Oremex Gold 47 deducting TDS 47 Leonardo Venture 47 subchapter S corporation 47 Texts emails 47 JIPL 47 Mr Margaretic 47 Unsuccessful applicants 47 juristic person 47 PRIZES Prize s 47 SWYPX 47 unliquidated damages 47 unapplied 47 Minn. R. Crim 47 NFTL 47 CHESS Approved Securities 47 s#A [002] 47 Lessee shall 47 Normal indiviual 47 wholly misconceived 47 Pensions Regulator TPR 47 Trustee ad Litem 47 PPNs 47 Stamp duty 47 NBFC MFIs 47 Westmoore Lending 47 Lucid dreaming 47 Investpro 47 Underlying Entities Shares 47 perpetuities 47 Insulet inability 47 IRC Sec 47 MR Civ 47 alternate payee 47 MSc Qualified Person 47 Flow Through SIFT 47 spousal IRA 47 imputation credits 47 SPCC regulations 47 creditworthy borrower 47 Broncos Perrish Cox 47 Commingling 47 Eligible unitholders 47 Viability Gap Funding 47 CAFA jurisdiction 47 Inheritance Tax IHT 47 MRL Offers 47 unissued ordinary 47 Mr. Smadbeck 47 Teras vision 47 RCN constructs 47 subaccount 47 Underlying Entity 47 ELSS schemes 47 MacarthurCook 47 #-# publictheater.org 47 OF DEFAULT 47 optionholder 47 scheme ELSS 47 section #.#b 47 Irrevocable Life 47 nonadmitted insurance 47 i #.# subds 47 Rule 2a 7 47 procuration fee 47 TERI FIGUEROA Staff Writer 47 Citadel Diversified 47 APP STORE trademark 47 subsection h 47 specie transfers 47 Ms Battell 46 La.Code Crim.P. art 46 RRSP withdrawals 46 Accrual accounting 46 mens rea requirement 46 relevant SPDS 46 UKAA 46 faxless payday loan 46 professional indemnity PI 46 chargee 46 Kindly advise 46 VFRAs 46 Section #CCC 46 XGen Nevis Island 46 nondeductible IRAs 46 red pinstriped tuxedo 46 ADR GDRs 46 concessional contributions 46 Stewardship Code 46 Beneficiary designations 46 Grantor Retained Annuity Trusts 46 GEPF 46 UGMA UTMA 46 Duplicate entries 46 Felos refiled 46 validly constituted 46 Ms Mohlala 46 By Tejas Gunas 46 GSTT 46 issuer registrant 46 Protracted litigation 46 ZCI Offer 46 annuitise 46 franking credits attached 46 MathStar stockholders 46 unassessed 46 nonstatutory 46 DIRECTORS OF CAPITAL CORP. 46 Ms Diplock 46 file Form #X 46 Mrs Oswal 46 obligee 46 WEST CENTRAL Soil moisture 46 indirect pecuniary 46 Konashenkov allegations 46 QROPS 46 UTI ULIP 46 Chiara Cavaglieri 46 Code Sec 46 Mediclaim policy 46 testamentary trusts 46 debtor creditor 46 BY MARK SCHANTZ 46 FDx Advisors 46 juridical norms 46 By Laurie Kulikowski 46 PPFs 46 WMI JPMorgan 46 declarable 46 By Beth Sneller 46 www.trinityonline.org 46 QPAM 46 MPLAD Scheme 46 Sheltered Oak 46 Patersons Securities Limited 46 Excluded Shareholders 46 Senior Subordinated Noteholders 46 VETO HB 46 Infor expressly disclaims 46 UCIS 46 escheatment 46 accompanying Explanatory Memorandum 46 IPE Quest 46 Yohan Blake Jamaica 46 FS #.# [001] 46 foundations endowments corporations 46 Legitimate charities 46 IASB FASB 46 ShareGift 46 BPay 46 FIPPA 46 Equitable tolling 46 QDIA 46 iBasis stockholders 46 Prosecutorial discretion 46 Renova Media 46 Natus disclaims 46 marketmakers 46 Injunctive relief 46 deferred variable annuity 46 superannuants 46 inter vivos 46 indi viduals 46 NRS #.# [003] 46 undeducted 46 Amalgamated LP 46 By Elise Viebeck 46 ZDP Shares 46 FFIs 46 forex bureaus 46 pix Hacking 46 § #-#-# c [001] 46 joint tortfeasors 46 Optionees 46 See www.mocon.com 46 Alinta AGL 46 disapply 46 Winterthur Wealth Management 46 UBIT 46 compulsory annuitisation 46 w hoever 46 SMSFs 46 Galtstock.com 46 NQDC 46 opioid painkillers Volkow 46 Shortfall Application Form 46 Vicki Needham 46 See www.noven.com 46 CCNE accreditation 46 Jelas Ulung 46 GoldLink 46 No Snoopy bedsheets 46 PPF levy 46 SIFT Tax 46 Variable Interest Amounts 46 henhouse Remes wrote 46 Winmark Corporation creates 46 petition remonstrance 46 market dynamic revaluating 46 leaseback arrangements 46 Variable annuities involve 46 Loan originators 46 TriPoint Global Equities 46 sharholders 46 unsuccessful tenderers 46 Entitlement Issue 46 indemnitor 46 Spilg 46 independent valuers 46 Minn. R. Civ 46 GNCTD 45 RidgeWorth Funds 45 Jacksha 45 Trøim 45 spousal RRSPs 45 Kyson Stowell college 45 Blinding ignorance does 45 Leadis disclaims 45 TradeMarkCo Note 45 confiscatory penalties 45 grantor trust 45 pecuniary penalties 45 PIEs 45 CHAMPVA 45 Res judicata 45 PBGF 45 Cashback Amount 45 THAT COMES 45 please visit www.globalp.com 45 Musarara 45 Mr D' Ascenzo 45 grandfathering provision 45 PRRF 45 Interpretative Communication 45 Securityholder 45 GAMCO mutual 45 deductor 45 BY SHAUN JEPSON 45 PAYG withholding 45 retroactivity clause 45 MIIs 45 LUCRF 45 decedent estate 45 RH Reward 45 Elsina 45 Mr Macphillamy 45 Immunicon intellectual property 45 Willful blindness 45 Increase subsidies 45 Spreigl evidence 45 suspend redemptions 45 MPLADS funds 45 bargain Adgate 45 Praemium 45 Aim VCT 45 TreasuryDirect account 45 Cabot Microelectronics assumes 45 hander Zachary Rosscup 45 KEVIN HARLIN INVESTOR 'S 45 LSA CCP art 45 subordinated CMBS 45 Debt Settlement Agreements 45 Mary Jo Golliner 45 EXECUTIVE ORDER # 45 Paamco 45 IRDA norms 45 relation thereto 45 undirected proxies 45 Weavering Macro Fixed Income 45 InsightOne 45 By STEPHEN WILLIS 45 HI PAYS 45 workpaper 45 forced heirship 45 W 8BEN 45 Stockpoint.com 45 Idled fishermen coastal 45 confl icts 45 Corporation CDSC 45 adverse possessor 45 By Jonas Elmerraji 45 Subsection b 45 recission offer 45 Brookfield Multiplex Capital 45 Commission PHMC 45 Mr Riznyk 45 surrogacy arrangement 45 Hindu Undivided Families 45 juristic entity 45 StanCERA 45 MySuper 45 head CT Aulisi 45 visit www.copart.com 45 Aeron Marcott Plooy 45 Forfeited Unit 45 lokpal 45 #.#MHz switching frequency [001] 45 FS #.# [002] 45 contemporaneous documentation 45 AGIFM serves 45 Randall Ashbourne 45 Ms. Dabu 45 Bankruptcy Code § 45 RENFE refused 45 SPGL 45 Rautaruukki Oyj Rautaruukki 45 Yodlee patented 45 Justice Siopis 45 routine neonatal circumcision 45 cytoplasmic hybrid 45 nonassignable 45 Bylaw #.#.# 45 awardable 45 Like Plavix prasugrel 45 Certificateholders 45 Internal quotation marks 45 FSCS levies 45 UCITS Directive 45 J. MacKenzie C.Geol 45 QRMs 45 ARS § 45 Trust TSX MMP.UN 45 Immediate annuities 45 incometax 45 Subpart F 45 RK Raghvan 45 HighTower advisors 45 RMK Funds 45 § #-#.# [004] 45 Circumpacific 45 unmarketable parcels 45 NPPR 45 RC #.# B [001] 45 lien claimant 45 procuration 45 Luxalpha 45 Properly structured 45 FHSA 45 SCITI Trust II 45 remittal 45 MumtalakatMumtalakat 45 PIK whereby 45 IRC § 45 Dr Gachara 45 Visit http:/www.einsteinnoah.com 45 Propipper 45 Rev. Proc 45 nonretirement accounts 45 entities VIE 45 Isa wrapper 45 BCX Split Corp. 45 Central GoldTrust 45 HNW UHNW 45 moneyback 45 VSA § 45 SLUSA 45 licensed insolvency practitioner 45 Colour coding 45 Visit www.TOKYOPOP.com 45 FARMERS MARKET LOS ANGELES 45 SFSG 45 Dejour assumes 45 LinQ Capital 45 NSL statutes 45 uncertificated 45 Arch cru 45 confi dential 45 justiciable controversy 45 NCPA accepts 45 IHT liability 45 Jimm Phillips 45 SmarTire cautions 45 SEFTON Council 45 Authorized Participant 45 voluntary contributions AVCs 45 Medshield 45 Jeni Bone 45 By ROBERT MATAS 45 OSC Policy 45 f ailure 45 SBLIC 45 Qualifying Recognised Overseas 45 certificate evidencing 45 Article XIX 45 SPhinX 45 disallowable 45 Dividend Date 45 A2O 45 insured depository institution 45 Scrip Dividend Scheme 45 SEBI ICDR Regulations 45 Datawatch dependence 45 access www.clearone.com 45 Premium DRIP 45 Visit IRS.gov 45 CGT exemption 45 die intestate 45 PrivateBank delivers 45 speci c 45 Expropriation Act 45 MFG Ordinary Shares 44 administratively burdensome 44 grantor retained annuity 44 situ inferred 44 ISIM undertakes 44 FLPs 44 Roth IRA withdrawals 44 viatical settlement 44 NPH Funds 44 Benistar Plan 44 transferable exchangeable 44 Countrywide Mozilo 44 valuator 44 grandfathering provisions 44 Tangoe MDM 44 Superannuation Industry 44 TILA disclosure 44 Arafura Resources Limited 44 section #A.# [001] 44 Bonus Warrants 44 EPCRS 44 Cth Corporations Act 44 Ark. Sup 44 Sebi norms 44 Parmenion 44 EPFO corpus 44 GCA VS 44 Mr Modray 44 Nutrient deficiencies 44 testamentary 44 deduct TDS 44 Stelmar shareholders 44 za domain 44 § #.#-# [001] 44 Wickmayer Malisse 44 Association NCFAA 44 § #.#-# [004] 44 Espreon 44 BUFC Equity Securities 44 simpliciter 44 Passed bill 44 Proventure 44 newstips@heraldnet.com 44 KSA #-# b 44 Hidden Treuhand 44 FBAR filing 44 CTPL policies 44 Telkom BCX 44 SIPC http:/www.finra.org 44 adjudicative proceeding 44 NRSRO 44 singer Wanya Morris 44 Western Keltic shareholders 44 SERCs 44 ESML Intressenter 44 moneys appropriated 44 Stockprofiler.US affiliates 44 Underlying Entities 44 ALTx 44 Convertible Preference Shares 44 FACT CHECK Stimulus 44 Placee 44 JovInvestment Management Inc. 44 IRSAC 44 RidgewaterEquity.com 44 7IM 44 Geosam 44 Ranjith Kumaran 44 notifi cation 44 IntelGenx assumes 44 wayleave 44 friend Dion Mial 44 By CELANIE POLANICK 44 BlueLinx stockholders 44 RCG PB 44 CHIEF JUSTICE ROBERTS 44 BlueLock Collina Ventures 44 exemptive 44 nonqualified retirement 44 By Laurelle Gilbert 44 Rule #:#-# e 44 tranching 44 elective deferrals 44 BTC privatization 44 FoFs view 44 Mr Tegart 44 PFMs 44 gov suffix 44 reorganized Comdisco 44 RCW #.#.# [001] 44 uncertificated securities 44 Mutual Funds Regulations 44 NJSA #:#-#.# [001] 44 Gaz Métro inc 44 Unjust enrichment 44 Defaulted securities 44 org domains 44 TranSwitch indebtedness 44 NODMC 44 GPNL 44 transferable redeemable 44 Sabine Liquefaction 44 OFCDs 44 Plaintiff Complaint 44 Diversified Alternatives 44 UKIPO 44 QDIAs 44 Pre Arranged Plan 44 deductible IRAs 44 parental unfitness 44 STOLI transactions 44 NASD Rule 44 ConfiDent R 44 Transferor Loan 44 TXU DevCo 44 Lewthwaite parole 44 midlife fantasies 44 JJ Irani Committee 44 e mail starnews@eveningstar.co.uk 44 Fafsa 44 plea bargain Canny 44 LAQC 44 unexpended balances 44 PPIF 44 GPPs 44 Proassurance Corp 44 Coverdell ESAs 44 Biovail Valeant Pharma 44 CBDT circular 44 maxi Isa 44 enforceable undertakings 44 nonspouse beneficiary 44 Refco creditors 44 keyman insurance 44 FCCB holders 44 Geller Rudman 44 IMH Secured Loan 44 CDSC 44 construing statutes 44 Kara Van Pelt 44 ECNS license 44 unrushed methodical manner 44 nonowner 44 Subsection d 44 multiemployer defined 44 transations 44 Malloth appeal 44 Responsible Entity 44 Ziarul Financiar va 44 noncharitable 44 RSU Plan 44 Tiaro Coal 44 KF OOE 44 laddered portfolio 44 unforeseen underperformance 44 MLEC 44 By TED HARBIN 44 quasi judicial immunity 44 Plan Disclosure Document 44 subpart F 44 DMGS 44 zakah 44 RAAs 44 Navratna PSUs 44 La. RS #:# [001] 44 Mr Makucha 44 UHNW clients 44 Hyperlink reference 44 id = #,# [002] 44 RWCI 44 Sanctioning bodies 44 Alan Santini 44 nasal sinus irritants 44 Amelia veers 44 Debtors estates 44 Bilgena Read Terms 44 By JEN DIMASCIO 44 Yucheng assumes 44 BY MIKE MORETTI 44 ING Vysya MF 44 Zakat committees 44 Regulation Section #.#-# 44 Schedule #N 44 FINRA broker dealer 44 Civil Procedure Rule 44 OBSI 44 WEALTH MINERALS LTD 44 AMPFP 44 Please visit http:/www.twtelecom.com 44 Visit www.pingidentity.com 44 Eligible Participant 44 taxpayer itemizes deductions 44 suffi cient 44 Relevant Person 44 Emoluments Clause 44 offerers 44 Charles Schwab YieldPlus 44 allowability 44 Tenderers 44 Rule #:#-# [002] 44 regrant 44 Eitan Lehman 44 Dr Mahoso 44 intentional misdating 44 Bankers Booze Bailout 44 FOIA requesters 44 fiduciary obligation 44 product Proximex Surveillint 44 notarial deed 44 QuickLicense Server 44 unsuccessful tenderer 44 PUTs 44 Codeshare flights 44 Pl. s Ex 44 Qatari sovereign wealth 44 Alleasing 44 NJSA #:#-#.# [003] 44 Physician referral 44 Lump sum payments 44 appealable interlocutory 44 WWD Subscription 44 ICG Nasdaq ICGE 44 Adv Simelane 44 Defeating Conditions 44 Majedie Asset Management 44 Councilwoman Judy Kleinberg 44 unsubsidized Stafford loan 44 Brookfield Soundvest Split 44 includible 44 Reasonable suspicion 44 Cathy Hazelwood 44 Owcharenko 44 intentional relinquishment 44 exculpatory clause 44 credentialed tutor 44 Required Minimum Distribution 44 Actor Sonny Shroyer 44 celestial sightings 44 QSuper 44 Michael Sivy 44 nonparent 44 liablity 44 depositaries 44 Enforcing habeas corpus 44 website www.explorresources.com 44 transferor 44 By Roxana Tiron 44 EPF contributors 44 #.# subdivision [004] 44 By ALEXANDER BURNS 44 ALTX 44 ideological preconceptions 44 Shree Ganesh Forgings 44 com pensation 44 taxfree 44 Intelius identity theft 44 Shortfall Offer 44 Maxam Offer 44 Kelly Schricker Events 44 s#A [001] 43 AMP demerger 43 Favrille filings 43 DSQ Biotech 43 Slome explains 43 Section #CCF 43 Maloney DN.Y. 43 Ravelston Entities 43 Search themorningcall.com Web 43 Bibit Chandra 43 Vanguard Managed Payout 43 d oes 43 BY MARTIN DINNEEN 43 jurisdictional prerequisite 43 Dinakaran elevation 43 Auzex 43 escrowing 43 collateralisation 43 systematic underfunding 43 JovInvestment 43 IRA rollover 43 Advance Newhouse Partnership 43 PDSs 43 NAFC neutral 43 UESP 43 Services IPBES 43 CARFA 43 property spruikers 43 taxonomies thesauri 43 SWHCS 43 Coverdells 43 LinQ Resources Fund 43 Call #-#/# [001] 43 imposing unfunded mandates 43 BIGP 43 AIFMD 43 nonconvertible debt securities 43 Visit www.paymetric.com 43 Proposed Regulations 43 escheat 43 QSBS 43 exempt #c# 43 Mike Newbury P.Eng 43 fractional undivided 43 Cesr 43 SDCERS 43 EISs 43 Unit Investment Trusts 43 SSGID 43 Stunned Breder squeezed 43 ERISA § 43 Nichole Larkey & 43 revocable living 43 See http:/www.cepheid.com 43 Ark. R. Crim 43 Branchless banking 43 undersigned hereby 43 Installment Payment 43 misutilisation 43 RC #.# F 43 Centric Wealth 43 undercollateralized 43 By SANNE SPECHT 43 Perpetual Trustee 43 Depositories Act 43 adjudicatory proceedings 43 Rule #:#-# [001] 43 Bonterra Trust 43 SMNA attempts 43 FINRA Dispute Resolution 43 Section #EC 43 Wyderko 43 responsive pleadings 43 SFIs 43 vi ineffectiveness 43 Eligible Shareholder 43 MSRB Rule G 43 Massood Akhtar 43 Batho Pele principles 43 nonforfeitable 43 Orckit assumes 43 MRCF 43 OCGA § #-#-# [004] 43 Scott Balice 43 Abscam bribery allegations 43 Mr D' Aloisio 43 Pluspetrol Offer 43 MHT Amended Asset 43 acquirors 43 visit http:/www.xilinx.com/ 43 summary prospectuses 43 Saltalamacchia Vazquez 43 Unitholder Rights 43 visit http:/www.bankofamerica.com/ 43 VATable 43 DR #.#.#R 1 43 anybody illegally Alhalwani 43 Clico Bahamas 43 Forgent patent 43 Traditional IRAs 43 Replacement Prospectus 43 UNDT BSM 43 FEDVIP 43 Filipino WWII vets 43 prelitigation 43 subsidiary AdvisorShares Investments 43 Morningstar Kinnel 43 interdepartmental coordination 43 Marketocracy Masters 43 Inequitable conduct 43 Fairfield Sentry Limited 43 subordinated debenture 43 PbR 43 deemed varsities 43 IECs 43 origination underwriting 43 SCOTT BAIR Staff Writer 43 Accel Partners FTVentures 43 negatives Howman 43 discretional 43 Unlimited #G/#G 43 SeaNews subscribers 43 NBPE 43 DMEPOS supplier 43 Patchak Layman 43 expressly disclaimed 43 QSPEs 43 Suitably qualified 43 Matthew T. Carrano 43 CHOML 43 fi nancial adviser 43 NRSROs 43 REIT Exemption 43 disentitled 43 CfDs 43 Musician Flaco Jimenez 43 Covered Entity 43 Phishing scammers 43 Cenvat credit 43 Rebserve 43 Chairman Leo Ledeker 43 Origin CSG 43 reversionary bonuses 43 Stimmrechtsmitteilung pursuant 43 business@scni.com 43 Involuntary servitude 43 PSzÁF 43 privileges immunities 43 offerees 43 opinion Stoutenburg 43 alarm Limbago 43 WorkCover Queensland 43 TERs 43 Journalistic ethics 43 PolyNovo 43 ATX telematics services 43 Skilled Healthcare disclaims 43 mailo 43 fraudulent conveyances 43 unappropriated surplus 43 deferred variable annuities 43 Baigrie Davies 43 Credifinance 43 Mr Shafron 43 Sole proprietors 43 MyPlanIQ 43 novate 43 Minn. R. Evid