Kaplan & Skadden Inc. is a security investment firm. The firm has identified a company with great potential from India and would like to buy and hold its stock for investment. The stock is currently selling for $30 per share, and Kaplan & Skadden thinks it will climb to $120 per share within three years. Draft a memo analyzing how can the firm ensure that any gain it realizes from this transaction will be taxed as long term capital gain?