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Investors & landlords
It doesn’t look like you need to file Form 926, based on what you’re describing.
You’re fine by clause (b), so all you need to concern yourself with is clause (a).
If you didn’t have at least 10% of the total voting power immediately after the transfer, clause (a) wouldn’t apply to you either, in which case you don’t need to worry about filing Form 926.
March 2, 2022
5:24 AM