EFTA Document EFTA01367036

Amendment #4 Page 607 of 868 IWalrMc These requirements apply regardless of the legal form d the transaction, e g whether the sale or cooticktion d assets occurs by an investor transferring shares in a subsidiary that holds tre assets (resulting n loss id control ce the subsidiary) or by the direct sale d tre assets themselves The amendments are appircable on a prospectnee toss to a sale or antributicei of assets occurring in a regal periods begnning en or after January 1. 2016 Amendments