Those same sources have told Forbes.com that each of the potential owners has the wherewithal to realistically participate as a qualified minority owner.

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After he qualified, the owner of his home course in Guangzhou maintained a green, at Augusta National speeds, exclusively for Guan's use.

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If you are the owner of a qualified tuition program (QTP) (like a section 529 plan or a Coverdell ESA), you should receive a federal form 1099-Q, Payments from Qualified Education Programs, when funds are withdrawn in order to pay qualified education expenses of the beneficiary.

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Indeed, there are several qualified plans that allow a small business owner to provide for their own retirement with tax-deferred contributions.

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After Guan qualified for the Masters, Ho, the Lion Lake owner, built a practice green with low-cut grass to match the speed of Augusta National's, and allowed only Guan to play on it.

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As I was running wild, she took advice from my grandmother, a tavern owner, who told Mum that through her trade association I qualified for a Guinness scholarship to a boarding school on the outskirts of London.

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