| http://www.w3.org/ns/prov#value | - ecurities Act; the issuer is a wholly owned subsidiary of a WKSI; or the issuer is a majority-owned operating partnership of a real estate investment trust that qualifies as a WKSI. In order to ease transition to the new rules, the SEC adopted a temporary grandfather provision that allows an issuer to use Form S-3 for a period of three years from September 2, 2011, if it has a reasonable belief th
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