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Valuation of Assets - Private Foundation Minimum Investment Return: Unlisted Securities Effectively Controlled by Foundation and Disqualified Person

If a private foundation owns voting stock of an issuer of unlisted securities and has, or together with disqualified persons or another private foundation has, effective control of the issuer, then, to the extent that the issuer's assets consist of shares of listed securities issues, the assets shall be valued monthly on the basis of market quotations.

Page Last Reviewed or Updated: 31-Aug-2016