𝗔𝗟𝗘𝗥𝗧: 𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗮𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀 𝘁𝗼 𝗠𝗶𝗻𝗶𝘀𝘁𝗲𝗿𝗶𝗮𝗹 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟰 𝗼𝗳 𝟮𝟬𝟮𝟯 𝗿𝗲𝗴𝗮𝗿𝗱𝗶𝗻𝗴 𝗨𝗹𝘁𝗶𝗺𝗮𝘁𝗲 𝗕𝗲𝗻𝗲𝗳𝗶𝗰𝗶𝗮𝗹 𝗢𝘄𝗻𝗲𝗿𝘀 (𝗨𝗕𝗢 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻) 𝗵𝗮𝘃𝗲 𝗯𝗲𝗲𝗻 𝗶𝗻𝘁𝗿𝗼𝗱𝘂𝗰𝗲𝗱 𝗯𝘆 𝗠𝗶𝗻𝗶𝘀𝘁𝗲𝗿𝗶𝗮𝗹 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟭𝟲 𝗼𝗳 𝟮𝟬𝟮𝟱. 𝗞𝗲𝘆 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀: 𝘼𝙙𝙙𝙞𝙩𝙞𝙤𝙣𝙖𝙡 𝙀𝙭𝙚𝙢𝙥𝙩𝙞𝙤𝙣𝙨 The list of entities that are exempt from the application of…
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