The "family attribution" rules are automatically waived in a complete redemption of a shareholder's stock.

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The "family attribution" rules are not automatically waived in a complete redemption of a shareholder's stock. These rules may attribute the ownership of stock to a shareholder even after a complete redemption, affecting tax treatment and eligibility for certain tax benefits. Waivers or specific conditions must be met to avoid these rules.

The "Family Attribution" Rules Are Automatically Waived in a Complete