Under the de minimis exemption, an initial public offering of common stock may be sold to an account where restricted persons have a beneficial interest as long as their interest in the account does NOT exceedA) 10%B) 5%C) 20%D) 25%

A) 10%

Explanation:

According to the de minimis exemption, an offering made to the public at beginning  related to the common stock could be sold to the account in which there are restricted persons who have an interest i.e. benefited  as the interest should not exceed at 10% because it seems that the account could buy an issuance of new equity

Hence, the correct option is A. 10%

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