| http://www.w3.org/ns/prov#value | - Commenters addressing the pre-existing positions exemption in the context of index funds recommended that these funds be grandfathered in order that they may ``roll'' their futures positions after the effective date of any position limits rule.\284\ Absent such grandfather treatment, commenters such as SIFMA opined that funds and accounts could be prevented from implementing rollovers in the most
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