RSA 421-B:2-202-A Implementing Provisions.

(1) Counting of purchasers. The following principles shall be used to calculate the number of purchasers to whom sales of the issuer's securities are made pursuant to RSA 421-B:2-202(1) and RSA 421-B:2-202(11) and (14):
(A) Exclusions. The following purchasers shall be excluded:
(i) Any relative, spouse, or relative of the spouse of a purchaser who has the same principal residence as such purchaser;
(ii) Any individual retirement account for the benefit of a purchaser;
(iii) Any trust or estate in which a purchaser or any of the persons related to such purchaser specified in subsection (1)(C) collectively have more than 50 percent of the beneficial interest (excluding contingent interests); and
(iv) Any corporation, partnership, limited partnership, lim