$420$

In which of the following situations does the named covered member own an indirect financial interest in the named

corporation?

A$.$ Covered member Tammy owns shares of stock in attest client Milkstone Corporation.

B$.$ Covered member Timmy is the beneficiary of a trust that holds a few shares of attest client Rose Corporation.

Timmy did not set up the trust, has no control over it$,$ and does not participate in its functioning in any way.

C$.$ Covered member Tommy is the beneficiary of a trust that holds shares of attest client Ningle Corporation. Tommy

did not set up the trust, but participates in its investment decisions.

D$.$ Covered member Tummy is the beneficiary of a trust that holds shares of attest client Abflack Corporation.

Tummy is also a co$-$trustee of the trust and can replace its investment officer.