| http://www.w3.org/ns/prov#value | - affiliate, to the issuing entity.??? 41 Adopting Release at 637.Structured Finance Alert | 9 The inclusion of ???trustees??? in the definition of sponsor encompasses investment managers because ???trustee??? is separately defined to include an entity that has authority and discretion to manage and control the investment decisions of a covered fund for which such person serves as trustee.42 The de
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