in clause (iii) in the first paragraph under "Non-United States Holders," or has otherwise established an exemption (provided that the payor does not have actual knowledge that the beneficial owner is a United States person or that the conditions of any exemption are not...
Chapman Tripp is delighted to announce the appointment of 14 new Senior Solicitors, effective 1 December, 2024. Harrison Cooper, Morgan Dalton-Mill, Trent Harris, Madeleine Hay, Josh Hayes, Emily James, David Keogh, Ella Knoester, Daniel Maier-Gant, Rebecca Meikle, Georgia Moore, Tallulah Parker...
(d) the Source constitutes assets of an “investment fund” (within the meaning of Part V of PTE 84-14 (the “QPAM Exemption”)) managed by a “qualified professional asset manager” or “QPAM” (within the meaning of Part V of the QPAM Exemption), no employee benefit plan’s assets...