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252.01 Rule 12g5-1 does not require an issuer to look through record ownership to the beneficial holders in determining whether it has 500 security holders for purposes of registration under Section 12(g) of the Exchange Act. [September 30, 2008]
252.02 An ESOP is a “trust,” and counts as one holder of record for purposes of Rule 12g5-1(a)(2). An ESOP is not a “voting trust” under Rule 12g5-1(b). [September 30, 2008]

This is a work of the U.S. Government

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