6. What stock ownership tests must be met before a shareholder receives exchange treatment under the substantially disproportionate change-in-stock-ownership test in a stock redemption? Why is a change in stock ownership test used to determine the tax status of a stock redemption?

7. What are the criteria to meet the not essentially equivalent to a dividend change-in-stock-ownership test in a stock redemption?

8. Which members of a family are included in the family attribution rules? Is there any rationale for the family members included in the test?

9. Is there anything a shareholder can do to waive the family attribution rules in a complete redemption of stock?

10. Does a corporations computation of earnings and profits resulting from a distribution differ based on the tax treatment of a stock redemption to the shareholder (that is, as either a dividend or exchange)?