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• •. ~ <br />option to acquire ar_d stock owned by his estate, <br />. trust, partnership, or corporation, if such person <br />owns more than a 5% interest in sucr. estate, trust, <br />partnership, or corporation., as the case may be. P.n <br />individual shall also be considered to own stock <br />owned by his or her spouse and any of his or her <br />children who have not attained the age of 2I years, <br />and if `~.he individual 'ras not attained the age of 21 <br />years, stock owned directly or indirectly by or for <br />his parents. <br />NONE <br />b. In the case of parent-subsidiary corporations, one <br />or more chains of corporations connected through <br />stock ownership with a common parent corporation if. <br />such common parent corporation owns, directly or <br />indirectly, stock possessing :,lore than 50% o~ the <br />total combined vo~_ng power of all classes of stock <br />entitled to vote or more t:.an SCio of the total value <br />or shares of all classes of stock of cne of the <br />other corporations. For this purpose, it any person. <br />~^.as an option to ac~.~ire stock, such stock srall be <br />~~ considered as owned by such person. <br />NONE <br />c. In the case of a partnership and a partner, a <br />partnership and a partner will be treated as Related <br />Persons if such par~ner owns, directly or <br />indirectly, more than SC°,; o` the capital interest, <br />or the profits interest, ir. such partnership. <br />NONE <br />d. In the case of two partnerships, such cartners:~ips <br />shall be treated as Related Persons if the same <br />persons own, directly or indi rectiy, mo_e th an 50% <br />Of t:`le Capital interest Cr prOf~tS =nter°s ~ in sL1Cl1 <br />DartnerShipS. 'ln the Case Or ~.ndividuals, members <br />of a family including broth ens, sisters (whet_^_er by <br />the whole or half blood), spouse, ancestors, and <br />lineal descendants. <br />NONE <br />e. In the case of an individual and a corporation, any <br />individual ir. a corporation more than. 5C°; in value <br />of the outstanding stock which is o~~ned, directly or <br />indirectly, by or for such individual. <br />NONE <br />f. In the case o` t:..sts and __duc~aries a ~_~„c_ary <br />,..., <br />of a gust and ( _ ) a gr a_^. nor o_' such _r~~s t, ( _ ~ ) a <br />fiduciary of anct :er __.:st (__ _::e same oe=son ~is a <br />gran for of bot:-i ~_~~sts) , ( y_i ) a ben__`ic~ ar./ o: sucz <br /> <br />