21.   Most hedge funds are registered in the Caribbean for tax reasons, though managed by fund managers in the United States.

22.   Minority shareholder groups in the Netherlands, where Gucci is incorporated for tax reasons, and in France back Arnault.

23.   Normally, mutual funds distribute their profits only when required for tax reasons.

24.   Partly because of tax reasons, the flow of new money into mutual funds generally eases in December.

25.   Ralston, which was advised by J.P. Morgan in the transaction, preferred payment in stock for tax reasons, said Ralston spokesman Michael Grabel.

26.   Second, Coke, which is not in the cereal business, would likely have to hold on to it for at least two years for tax reasons.

27.   The combined company has been incorporated in Germany for tax reasons.

28.   The foreign entity is for tax reasons, Ivy says.

29.   These companies also have tax reasons to establish trusts.

30.   When the actual contract was drawn up, Blank asked the Giants to send it to Dallas to be signed for tax reasons.