Epstein File EFTA01369896: Holder, Beneficial Owner and Classified (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01369896: Holder, Beneficial Owner and Classified (DS10)

Financial RecordDate unavailableEFTA013698961 keyword hits

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This document defines 'Holder' as a beneficial owner of shares meeting specific U.S. federal income tax criteria, including individuals who are U.S. citizens or residents and entities classified for tax purposes as partnerships or other structures. The document addresses tax treatment of hedging transactions, straddles, and controlled holdings, and establishes rules for calculating basis when holders acquire different share blocks at different times or prices.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

beneficial owner classified controlled

📋 Key Excerpts6

PersonKeyword

Excerpt 1

Holder" means a **beneficial** **owner** of Shares that, for U.S. federal income tax purposes, is (a) an individual who is a citizen or resident of the United

Excerpt 2

hedging," "integrated," or "conversion" transaction or as a position in a "straddle" for U.S. federal income tax purposes; partnerships (including entities **classified**

Excerpt 3

voting power or value of the outstanding Shares; or persons holding Shares in connection with a trade or business conducted outside the United States: **controlled**