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A Special Purpose Entity is a Business entity such as a partnership, trust, or joint venture created as legally separate from a company in order to conduct "special" or specific kinds of business transactions that are not part of the company's normal operating activities Business entity such as a partnership, trust, or joint venture not considered legally separate from a company in order to conduct "special" or specific kinds of business transactions that are not part of the company's normal operating activities Business entity such as a partnership, trust, or joint venture created as legally separate from a company in order to conduct "special or specific kinds of business transactions that are part of the company's normal operating activities None of the above