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ERIC Number: EJ183678
Record Type: CIJE
Publication Date: 1977
Pages: N/A
Abstractor: N/A
Reference Count: 0
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The SEC's Ectoplasmic Theory of an Issuer as Applied to Educational and Charitable Institutions, Bank Trustees, and Other Exempt Issuers
Hacker, Robert C.; Rotunda, Ronald D.
California Law Review, 65, 6, 1181-215, Dec 77
The background and development of the Securities and Exchange Commission's "ectoplastic" theory are discussed and as a case study provides a detailed analysis of its application to pooled income fund trusts maintained by charitable and educational institutions. Implications for the qualified pooled pension plan are also discussed. (Author/LBH)
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Authoring Institution: N/A