This paper covers:
- changes to the SBCs
- Section 152-10(2) - new requirements
- requirement 1 - Section 152-10(2)(a) - modified 'Active Asset Test'
- requirement 2 - Section 152-10(2)(b)
- requirement 3 - Section 152-10(2)(c) - modified small business and MNAV tests
- requirement 4 - Section 152-10(2)(d)
- alternative structures.