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Under the top-down analysis, US1 is not treated as owning J1 stock and, thus, is not subject to the Sec.
Because Jimmy would be treated as owning only 25% of Land Racket (his and Martina's interests), the disallowance rule would not apply.
In addition to these shares, the trust was also treated as owning shares owned by the trust's beneficiary and her children through the family attribution rules.
In addition to owning Greyhawk Gas Storage Company, LLC, Falcon is the largest privately-owned natural gas storage provider in Texas with more than 20 Bcf of working gas storage capacity and in excess of 500,000 MMBtu/d of peak-day deliverability capability serving the Dallas/Ft.
However, persons owning any stock in an S corporation, any interest in a partnership, or more than 10% of a personal service corporation are also considered related to those entities for this purpose only(14) Note that in-laws are not related for these purposes.
The City also plans to hold educational sessions on a city-by-city basis that will educate cities on the necessity of owning their own network.