Virginia Administrative Code
Title 21 - SECURITIES AND RETAIL FRANCHISING
Agency 5 - STATE CORPORATION COMMISSION
Chapter 40 - EXEMPT SECURITIES AND TRANSACTIONS
Section 21VAC5-40-130 - Calculation of the number of purchasers under section 13.1-514 B 7 b
Current through Register Vol. 41, No. 3, September 23, 2024
A. For the purpose of calculating the number of purchasers in the Commonwealth under § 13.1-514B 7 b of the Act, the following persons are excluded:
B. A corporation, partnership, limited liability company, unincorporated association or trust is considered one purchaser unless it was organized to raise capital for the issuer.
C. If a purchaser that is a corporation, partnership, limited liability company, unincorporated association or trust was organized to raise capital for the issuer and is not an "accredited investor" under Rule 501(a)(8) of Regulation D ( 17 CFR 230.501 through 230.508) , then each beneficial owner of an equity interest in the corporation, partnership, limited liability company, unincorporated association or trust is considered a separate purchaser.
D. A noncontributory employee benefit plan within the meaning of Title I of the Employee Retirement Income Security Act of 1974 is considered one purchaser if the plan's trustee makes all investment decisions for the plan.
Statutory Authority
§§ 12.1-13 and 13.1-523 of the Code of Virginia.