| http://www.w3.org/ns/prov#value | - If the number of shares of capital stock not subscribed by eligible members is so small in number or other factors exist that (i) do not warrant the time or expense of a public offering, or (ii) warrant the participation of standby investors to facilitate completion of the conversion, the plan of conversion may provide for sale of the unsubscribed shares through a private placement or other altern
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