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[Official Guidance]

1/25/2006: Text of DOL Advisory Opinion 2006-01A for the Guidant Legal Group, PLLC (Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL])
Excerpt: [DOL was asked] Whether a lease by a company (LLC) 49% owned by an IRA to a company (S) which is a disqualified person with respect to that IRA is a prohibited transaction[.]
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