Holloway Contract

Income equivalent to interest, including substitute interest and amounts received from or with respect to a pool of insurance contracts if the amounts received depend in whole or part upon the performance of the pool; Rents and royalties, other than rents and royalties derived in the active conduct of a trade or business conducted, at least in part, by employees of the NFFE; i Annuities; The excess of gains over losses from the sale or exchange of property that gives rise to passive income described in points (1) through (5) above; The excess of gains over losses from transactions (including futures, forwards, and similar transactions) in any commodities, but not including: