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Interpretive Release , however , remains applicable : neither the general statement under Rule 901 nor the safe harbors are intended to cover offshore offerings of such securities where the fees or discounts indicate that the transaction was intended to create a parking scheme or other scheme where the securities were merely being held offshore temporarily to evade the registration requirements of the Securities Act. " beneficial owner " and " officer " in Rule 16a-1 would be used whether or not the securities to be resold in reliance upon the Rule 144 safe harbor are equity securities registered under Section 12 of the Exchange Act. Commission 's limited budget , the Commission believes it is appropriate to consider revising certain definitions of small business to reflect the considerations contained in the definition of the term under the RFA and the SBA size standards . Surely , the step after that is to take to court those that refuse to pay the license , at which point it 'll be argued whether or not these companies are infringing on the " ' 079 patent . You will be asked whether or not you want to use the backup email address . In Farmers Home the Authority emphasized that names and home addresses should be provided whether or not alternative means of communication are available . Under the FOIA , " working law " must be disclosed whether or not those who use the working law make the final decisions about program implementation .