1094:
442:(Stiftelse) is formed by a letter of donation from a founder donating funds or assets to be administered for a specific purpose. A private foundation may have diverse purposes, including collective, familiar, or the purpose of passive administration of funds. Normally, the supervision of a private foundation is done by the county government where the foundation has its domicile, however, large foundations must be registered by the County Administrative Board (CAB), which must also supervise the administration of the foundation. The main legal instruments governing private foundations in Sweden are those that regulate foundations in general: the Foundation Act (1994:1220) and the Regulation for Foundations (1995:1280).
2101:
2091:
2071:
2051:
2041:
79:
2081:
2061:
33:
768:
301:
is the largest private foundation in the U.S. with over $ 38 billion in assets. Most private foundations are much smaller. Out of the 84,000 private foundations that filed with the IRS in 2008, approximately 66% have less than $ 1 million in assets, and 93% have less than $ 10 million in assets. In
269:
Every organization that qualifies for tax exemption as an organization described in section 501(c)(3) is a private foundation unless it falls into one of the categories specifically excluded from the definition of that term (referred to in section 509(a)). In addition, certain nonexempt charitable
203:
is a branch of the
Canadian government which regulates all foundations. Under Canadian law, since 1967, a private foundation is controlled by a single donor or family through a board that is made up of a majority (more than 50%) of directors at non-arm's length. It is a legally registered charity
65:, a private foundation does not generally solicit funds from the public or have the legal requirements and reporting responsibilities of a registered non-profit or charitable foundation. Not all foundations engage in philanthropy; some private foundations are used for estate planning purposes.
339:
Family
Foundation (Stiftung) was first introduced in 1926 and updated by the Act Reforming the Persons and Companies Act in 2008 which included a new Act on Foundations. They are allowed to pursue non-commercial and/or private benefit purposes. Private Benefit Family Foundation pays no taxes.
326:
Private
Foundation (Privatstiftung) was last reformed under the Private Foundation Act in September 1993. The Austrian private foundation is considered a legal person having beneficiaries rather than shareholders or proprietors and may be established for any purpose. There are three levels of
270:
trusts are also treated as private foundations. Organizations that fall into the excluded categories are institutions such as hospitals or universities and those that generally have broad public support or actively function in a supporting relationship to such organizations.
139:
One of the characteristics of the legal entities existing under the status of "Foundations" is a wide diversity of structures and purposes. Nevertheless, there are some common structural elements that are the first observed under legal scrutiny or classification.
204:
with the Canada
Revenue Agency. A public foundation is governed by a board that is made up of a majority of directors at arm's length. A private foundation is not allowed to engage in any business activity, but it can operate its own charitable program.
289:
provisions to assure that expenditures further exempt purposes. Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related
327:
taxation related to
Austrian private foundations: taxation of asset transfers, ongoing taxation of the private foundation's income; and taxation of distributions from the private foundation to beneficiaries.
207:
The Canada
Revenue Agency designates the application as a "charitable organization", a "public foundation", or a "private foundation", depending on its structure, its source of funding and its operation. The
370:(Stichting) is a legal person created through a legal act. This act is usually either a notarised deed (or a will) that contains the articles of the foundation which must include the first appointed board.
266:
found in section 4940 through 4945 of the internal revenue code. Once a charity becomes a private foundation, it retains that status unless it follows the difficult termination rules of section 507.
294:
Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons.
403:
172:
Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.
1971:
1549:
352:
Foundation was introduced following 'The
Foundations Act' of 2012. Such entities are tax exempt as long as the founder and beneficiaries are non-residents of Mauritius.
2044:
302:
aggregate, private foundations in the U.S. control over $ 628 billion in assets and made more than $ 44 billion in charitable contributions in 2007.
1542:
724:
694:
1019:"Ley 25 de 1995 de Panama por la cual se regulan fundaciones de interes privadọ, promulgada en la Gaceta Oficial 22804 de 14 de junio de 1995"
1618:
593:
912:
1457:
254:
exempt organization (or a former such entity). It is defined by a negative definition: by what it is not. A private foundation is not a
2104:
1535:
2016:
1371:
1474:
969:
863:
641:
58:
is a tax-exempt organization that does not rely on broad public support and generally claims to serve humanitarian purposes.
814:"Foundations in Austria and features of foundations | How and why Austrian private foundations organized by legal framework"
1262:
1247:
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restrictions on self-dealing between private foundations and their substantial contributors and other disqualified persons;
1838:
1833:
751:
517:
456:
100:
1741:
298:
237:
838:
1481:
1136:
568:
259:
126:
108:
948:
1626:
1603:
263:
258:, as described in section 170(b)(1)(A) (i) through (vi). Neither is it a section 509(a)(2) organization, nor a
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1816:
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104:
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2054:
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930:
1018:
2064:
1821:
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In the United States, there are several restrictions and requirements on private foundations, including:
1698:
1298:
686:
184:
1908:
1858:
1796:
1756:
1703:
1346:
887:
2094:
2011:
2006:
311:
89:
1991:
1986:
1941:
1215:
451:
243:
93:
46:
2001:
1966:
1863:
1693:
1464:
1257:
1230:
62:
20:
1918:
1826:
1351:
1282:
1277:
1129:
670:
544:
491:
247:
200:
2125:
1946:
1731:
1608:
1427:
839:"Austrian Private Client Taxation 101: Taxation of Austrian Private Foundations | Lexology"
379:
8:
2021:
1883:
1873:
1791:
1786:
1782:
1736:
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provisions that investments must not jeopardize the carrying out of exempt purposes; and
1996:
1956:
1893:
1726:
1452:
1437:
1402:
1381:
1356:
1333:
1169:
1145:
617:
1961:
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1678:
1593:
1527:
1496:
1361:
1341:
1272:
1194:
813:
649:
280:
requirements that the foundation annually distribute income for charitable purposes;
1801:
1670:
1581:
1516:
1511:
1501:
1225:
1122:
1412:
1114:
1981:
1903:
1751:
1713:
1588:
1562:
1506:
1447:
1432:
1407:
1386:
674:
1806:
1721:
1598:
1558:
1486:
255:
2119:
1913:
1898:
1878:
1766:
1417:
1070:
772:
336:
2026:
1951:
1923:
1868:
1761:
1442:
1422:
1366:
1267:
1242:
1204:
1199:
864:"Liechtenstein: Reformed Law of Private Foundations | Global Legal Monitor"
548:
1811:
1189:
799:
415:
367:
225:
159:
Provisions for the amendment of the statutes or articles of incorporation
32:
1976:
1746:
1174:
944:
427:
181:
994:"Easy To Form Nevis Multiform Foundation, Offshore Tax Haven Of Nevis"
466:
461:
378:
Foundation legislation was last reformed in 1998, giving rise to the
361:
349:
251:
642:"FOUNDATIONS Information CD | Bahamas Financial Services Board"
78:
1491:
1376:
1313:
1179:
1164:
993:
1318:
1184:
771:
This article incorporates text from this source, which is in the
323:
1303:
888:"Liechtenstein Foundation Formation & Comparison to a Trust"
430:
Foundation was introduced following the
Foundation Act of 2009.
418:
Foundation was introduced following the
Foundation Act of 2003.
1576:
439:
196:
212:
requirements are different, depending on the type of charity (
1323:
1308:
391:
1159:
1016:
471:
1071:"Foundations Act | Seychelles Legal Information Institute"
250:
by section 509. A private foundation is necessarily a
1557:
569:"What Is a Foundation? Definitions, Types & Rules"
406:
was introduced following the Law 25, June 12, 1995.
216:, R.S.C. 1985 (5th supp.) c. 1, para. 149.1(4)(a)).
1144:
970:"Private Foundation - Dutch Caribbean Legal Portal"
928:
382:Private Foundation (Stichting Particulier Fonds).
242:A private foundation, in the United States, is a
2117:
752:"Private Foundations | Internal Revenue Service"
687:"IRS webpage, which defines private foundations"
228:in December 2004 following the Foundations Act.
837:Pfister, Cynthia; Stadler, Eva (15 June 2020).
283:limits on their holdings in private businesses;
836:
1543:
1130:
394:Multiform Foundation was introduced in 2005.
144:Legal requirements followed for establishment
2045:Private equity and venture capital investors
1047:"Use a St Kitts Foundation to Manage Assets"
262:. Private foundations are subject to 1.39%
162:Provisions for the dissolution of the entity
1017:Asamblea Nacional de Panamá (12 Jun 1995).
746:
744:
742:
310:The following foundations are set up under
180:The following foundations are set up under
107:. Unsourced material may be challenged and
2080:
2060:
2017:Taxation of private equity and hedge funds
1834:Private investment in public equity (PIPE)
1550:
1536:
1372:Distributional cost-effectiveness analysis
1137:
1123:
524:. United States Department of the Treasury
165:Tax status of corporate and private donors
31:
931:"How to Set Up a Foundation in Mauritius"
789:National Center for Charitable Statistics
127:Learn how and when to remove this message
739:
785:
783:
781:
373:
2118:
861:
591:
156:Accountability and auditing provisions
1531:
1226:Charitable trust / Registered charity
1118:
717:"Excise taxes on private foundations"
592:Agency, Canada Revenue (2002-12-03).
224:Foundations were first introduced in
153:Supervision and management provisions
1263:Public-benefit nonprofit corporation
1248:Mutual-benefit nonprofit corporation
778:
105:adding citations to reliable sources
72:
913:"Guide to Foundations in Mauritius"
910:
457:Foundation (nonprofit organization)
299:Bill & Melinda Gates Foundation
13:
1051:Discover-StKitts-Nevis-Beaches.com
945:"The Dutch foundation | STEP"
697:from the original on 4 August 2012
404:Panama Private Interest Foundation
238:Private foundation (United States)
14:
2137:
1482:Master of Nonprofit Organizations
974:www.dutchcaribbeanlegalportal.com
542:
2100:
2099:
2090:
2089:
2079:
2070:
2069:
2059:
2050:
2049:
2040:
2039:
766:
727:from the original on 2 July 2012
622:Philanthropic Foundations Canada
330:
231:
77:
1146:Charitable giving and practices
1087:
1063:
1039:
1010:
986:
962:
951:from the original on 2015-04-25
937:
922:
904:
880:
855:
830:
806:
792:
709:
594:"Charities and giving glossary"
16:Type of charitable organization
1817:Publicly traded private equity
1470:List of charitable foundations
679:
664:
634:
610:
585:
561:
536:
510:
484:
409:
355:
219:
68:
1:
2085:List of venture capital firms
1253:Non-governmental organization
477:
421:
175:
2065:List of private equity firms
1822:Business Development Company
862:Palmer, Edith (2008-09-08).
343:
305:
168:Tax status of the foundation
7:
618:"Canadian Foundation Facts"
445:
10:
2142:
1909:High-net-worth individuals
1699:Leveraged recapitalization
1423:Charity / thrift / op shop
1299:Charity (Christian virtue)
359:
317:
235:
18:
2035:
1932:
1851:
1797:Limited liability company
1775:
1757:Venture capital financing
1712:
1704:Dividend recapitalization
1669:
1660:
1617:
1569:
1395:
1347:Animal Charity Evaluators
1332:
1291:
1213:
1152:
1099:signon.thomsonreuters.com
1095:"Practical Law UK Signon"
929:The Roving Entrepreneur.
498:. Encyclopædia Britannica
433:
397:
190:
147:Purpose of the foundation
42:
30:
438:A private foundation in
385:
1864:Institutional investors
998:www.nevisfoundation.com
452:Charitable organization
260:supporting organization
244:charitable organization
47:Charitable organization
2002:Liquidation preference
1967:Distribution waterfall
1919:Sovereign wealth funds
1465:Ethics of philanthropy
1458:Psychological barriers
1258:Nonprofit organization
21:Foundation (nonprofit)
2075:Venture capital firms
1827:Venture capital trust
1283:Voluntary association
1278:Religious corporation
518:"Private Foundations"
248:Internal Revenue Code
201:Canada Revenue Agency
63:charitable foundation
37:Chart of a foundation
2055:Private equity firms
1783:Private equity firms
1732:Post-money valuation
1609:Equity co-investment
1428:Click-to-donate site
1292:Charity and religion
646:www.bfsb-bahamas.com
545:"Private Foundation"
492:"private foundation"
380:Netherlands Antilles
374:Netherlands Antilles
366:A foundation in the
101:improve this section
2105:Portfolio companies
2022:Undercapitalization
1874:Insurance companies
1792:Limited partnership
1737:Pre-money valuation
800:"Foundation Center"
496:merriam-webster.com
27:
1957:Capital commitment
1727:Business incubator
1694:Buy–sell agreement
1453:Effective altruism
1438:Donor-advised fund
1403:Alternative giving
1382:Giving What We Can
1357:Charity assessment
1334:Charity evaluation
1170:Charity (practice)
56:private foundation
26:Private foundation
25:
2113:
2112:
1962:Capital structure
1847:
1846:
1689:Divisional buyout
1684:Management buyout
1679:Financial sponsor
1525:
1524:
1497:Visiting the sick
1362:Charity Navigator
1342:Aid effectiveness
1273:Social enterprise
1195:Humanity (virtue)
573:Foundation Source
246:described in the
150:Economic activity
137:
136:
129:
52:
51:
2133:
2103:
2102:
2093:
2092:
2083:
2082:
2073:
2072:
2063:
2062:
2053:
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2043:
2042:
1904:Commercial banks
1894:Investment banks
1802:Carried interest
1667:
1666:
1570:Investment types
1552:
1545:
1538:
1529:
1528:
1517:Warm-glow giving
1512:Wall of kindness
1502:Voluntary sector
1139:
1132:
1125:
1116:
1115:
1109:
1108:
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1105:
1091:
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1004:
990:
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935:
934:
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899:
898:
892:Offshore Company
884:
878:
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859:
853:
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850:
849:
843:www.lexology.com
834:
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734:
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661:
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648:. Archived from
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132:
125:
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81:
73:
35:
28:
24:
2141:
2140:
2136:
2135:
2134:
2132:
2131:
2130:
2116:
2115:
2114:
2109:
2095:Angel investors
2031:
1982:High-yield debt
1935:financial terms
1934:
1928:
1843:
1771:
1752:Startup company
1708:
1662:
1656:
1613:
1565:
1563:venture capital
1556:
1526:
1521:
1507:Volunteer grant
1448:Earning to give
1408:Benefit concert
1391:
1387:GreatNonprofits
1328:
1287:
1217:
1209:
1148:
1143:
1113:
1112:
1103:
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1079:
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1064:
1055:
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1044:
1040:
1030:
1028:
1026:asamblea.gob.pa
1021:
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845:
835:
831:
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818:www.slogold.net
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541:
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490:
489:
485:
480:
448:
436:
424:
412:
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388:
376:
364:
358:
346:
333:
320:
314:legal systems:
308:
240:
234:
222:
193:
178:
133:
122:
116:
113:
98:
82:
71:
38:
23:
17:
12:
11:
5:
2139:
2129:
2128:
2111:
2110:
2108:
2107:
2097:
2087:
2077:
2067:
2057:
2047:
2036:
2033:
2032:
2030:
2029:
2024:
2019:
2014:
2009:
2004:
1999:
1994:
1989:
1984:
1979:
1974:
1969:
1964:
1959:
1954:
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1938:
1936:
1930:
1929:
1927:
1926:
1921:
1916:
1914:Family offices
1911:
1906:
1901:
1899:Merchant banks
1896:
1891:
1886:
1881:
1876:
1871:
1866:
1861:
1855:
1853:
1849:
1848:
1845:
1844:
1842:
1841:
1836:
1831:
1830:
1829:
1824:
1814:
1809:
1807:Management fee
1804:
1799:
1794:
1789:
1779:
1777:
1773:
1772:
1770:
1769:
1764:
1759:
1754:
1749:
1744:
1739:
1734:
1729:
1724:
1722:Angel investor
1718:
1716:
1710:
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1707:
1706:
1701:
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1601:
1596:
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1584:
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1567:
1566:
1559:Private equity
1555:
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1532:
1523:
1522:
1520:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1487:Matching funds
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1467:
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1445:
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1397:
1396:Further topics
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1038:
1009:
985:
961:
936:
921:
903:
879:
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829:
805:
791:
777:
738:
708:
678:
671:26 U.S.C.
663:
652:on 14 May 2008
633:
609:
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543:Kagen, Julia.
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360:Main article:
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256:public charity
236:Main article:
233:
230:
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214:Income Tax Act
210:Income Tax Act
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86:This section
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34:
29:
22:
2027:Vintage year
1952:Capital call
1924:Crowdfunding
1888:
1859:Corporations
1762:Venture debt
1443:Donor intent
1367:CharityWatch
1268:Service club
1243:Crowdfunding
1235:
1205:Volunteering
1200:Philanthropy
1102:. Retrieved
1098:
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1078:. Retrieved
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650:the original
645:
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572:
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552:. Retrieved
549:Investopedia
538:
526:. Retrieved
521:
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264:excise taxes
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194:
179:
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138:
123:
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99:Please help
87:
60:
55:
53:
2126:Foundations
1889:Foundations
1812:Pledge fund
1604:Secondaries
1190:Fundraising
1153:Main topics
868:www.loc.gov
756:www.irs.gov
528:October 14,
502:October 14,
416:Saint Kitts
410:Saint Kitts
368:Netherlands
356:Netherlands
226:The Bahamas
220:The Bahamas
69:Description
1977:Envy ratio
1884:Endowments
1747:Seed money
1661:Terms and
1475:wealthiest
1231:Foundation
1216:charitable
1175:Compassion
1104:2019-04-05
1080:2019-04-05
1075:seylii.org
1056:2019-04-05
1003:2019-04-05
979:2019-04-05
955:2015-03-03
897:2020-06-30
873:2019-04-05
848:2020-06-30
823:2019-04-05
761:2018-12-19
675:§ 509
656:12 January
627:2019-04-05
603:2019-04-05
578:2021-04-30
554:2018-12-19
478:References
428:Seychelles
422:Seychelles
182:common law
176:Common law
19:See also:
1947:Cap table
1852:Investors
1776:Structure
1594:Mezzanine
1582:Leveraged
1214:Types of
911:Appleby.
467:Stichting
462:Institute
362:Stichting
350:Mauritius
344:Mauritius
312:civil law
306:Civil law
252:501(c)(3)
117:July 2021
88:does not
61:Unlike a
2120:Category
1997:Leverage
1933:Related
1663:concepts
1492:Telethon
1377:GiveWell
1314:Tzedakah
1180:Donation
1165:Altruism
949:Archived
725:Archived
695:Archived
446:See also
324:Austrian
290:persons.
2007:M&A
1714:Venture
1619:History
1589:Venture
1319:Sadaqah
1236:Private
1185:Empathy
721:irs.gov
691:irs.gov
522:irs.gov
318:Austria
109:removed
94:sources
1972:EBITDA
1671:Buyout
1599:Growth
1577:Buyout
1352:Candid
1031:21 May
673:
440:Sweden
434:Sweden
398:Panama
199:, the
197:Canada
191:Canada
1787:funds
1652:2020s
1647:2010s
1642:2000s
1637:1990s
1632:1980s
1433:Drive
1324:Zakat
1309:Tithe
1022:(PDF)
916:(PDF)
731:4 May
701:4 May
392:Nevis
386:Nevis
1839:SPAC
1785:and
1742:SAFE
1561:and
1304:Dāna
1160:Alms
1033:2018
733:2018
703:2018
658:2022
530:2022
504:2022
472:Waqf
426:The
414:The
402:The
390:The
348:The
335:The
322:The
297:The
92:any
90:cite
43:Type
2012:PME
1992:IRR
1987:IPO
1942:AUM
598:aem
195:In
103:by
2122::
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