EXCHANGE STRUCTURES
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EAT
Also called: exchange accommodation titleholder
Acronym for exchange accommodation titleholder.
What it means in practice.
The EAT is the parking entity used in the safe-harbor framework described by Rev. Proc. 2000-37.
Why it matters.
Professionals frequently use “EAT” without spelling it out.
Additional notes.
The EAT is the parking entity used in the safe-harbor framework described by Rev. Proc. 2000-37.
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