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Author: Valuemongeragain One star, 50 posts Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: of 77099  
Subject: Re: CWH Earnings and much more.. Date: 2/27/2013 10:24 PM
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"The provision of the REIT Act that requires that 5 or fewer shareholders cannot hold, directly or indirectly, a majority of company stock....only applies to the latter half of a given year. I've always wondered why it was written this way,"

The five shareholders not owning more than 50% is the IRS definition of a closely held company and effects not only REIT status, but can effect non-REITs as well.
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