This excerpt taken from the AYR 8-K filed Oct 4, 2007.
Delivery of Qualified Electing Fund Information. The Company will make available to shareholders that have elected to treat the Company as a qualified electing fund (QEF) under section 1295 of the Code such information as may be required in connection with
such election, at the time and in the manner prescribed by the Code and Treasury regulations promulgated thereunder.
6. Further Agreements of the Selling Shareholders. Each of the Selling Shareholders covenants and agrees with each Underwriter that: