A-08 / Legal boundary
Use an other transaction as an exemption from all law
Research, prototype and construction OTs have different statutory scopes, participation/approval conditions and follow-on rules; their flexibility does not repeal fiscal law or applicable substantive prohibitions.
Scope and exceptions
Each OT statute expressly displaces or modifies particular requirements; only those applicable exceptions should be claimed.
Planning implication
Choose the correct OT category and preserve the rest of the legal chain.