| http://www.w3.org/ns/prov#value | - Instead, the SEC is seeking a more flexible rule that will focus on several factors when determining whether the issuer has taken ???reasonable steps,??? including: (i) The nature of the purchaser and the type of accreditation the investor claims to have; (ii) The amount and type of information available to the issuer about the purchaser; and, (iii) The nature of the offering, including the manner
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