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I enter into an agreement in January to acquire $35 MM in assets that is scheduled to close in February. Do I have a filing requirement?

April 26, 2017acquire Agreement assets enter February filing January scheduled

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I enter into an agreement in January to acquire $35 MM in assets that is scheduled to close in February. Do I have a filing requirement?

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The date of closing determines reportability of a transaction. The law in effect at that time will be applicable to the transaction.