Tax Drill - Family Attribution Waiver while the remaining interest in Jamison is held as follows: 30% by Erin (lasper's 0% by Brian (a key employee). Jamison redeems all of Jasper's stock for its fair market value. As a result, Erin and Brian are the only remaining shareholders, now owning 75% and 25%, respectively Complete the following statement regarding the family attribution rules and stock redemptions, qualify as a complete termination If the two requirements for the family attribution walver are met, the transaction redemption and result in treatment