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Statutory Authority 31 Delaware Code,Chapter 3 31 Del C Form

Statutory Authority 31 Delaware Code,Chapter 3 31 Del C Form

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foreign so the next slide figure we'd give Tom an opportunity to to test me and explore what's you know what's this prohibition on minor non-structural modifications um you know the the and as I note on the bottom of the slide you know the underlying rationale for the revenue ruling is that your trust is an investment trust for tax purposes and under the Treasury regulations the key to that is determining whether the trustee has the power to quote unquote vary the investment of the beneficiaries so that's where this minor non-structural modification prohibition came from you know is it varying the investment so Tom well and so the you know you get lots of issues that come up um you know you might end up have you know if this is a newish building these things aren't as complicated but you might have what would happen if they if the building was not sprinkler well that wouldn't be a new building what happens if there's a a a safety

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