760 CMR 64.02(1)
Disposition to an Affiliate(a); or
b. with respect to an LLC, the transfer of any other member interest not in
combination with the transfer of the managing member interest or the interest held
by the manager or its Affiliate, which may include a transfer also qualified as a
Disposition to an Affiliate under 760 CMR 64.02(1): Disposition to an Affiliate(c);
or
c. any transfer similar in substance to the transfers described in 760 CMR