; and (BB) any other interests in profits that arise from the purchase and sale of the sale of the portfolio securities of the partnership; or (II) the share of the partnership capital account belonging to the general partner, including the share attributable to any limited partnership held by the general partner; (iv) subject to subparagraph (B)(ii), a performance-based fee received by any— (I) broker; (II) dealer; (III) bank; (IV) insurance company; (V) investment company; (VI) investment adviser; (VII) investment manager; or (VIII) trustee or person performing a similar function; (v) a right to dividends only if the right is separated or separable from the underlying security or securities; and (vi) interest in securities held by a trust, to the extent that— (I) with respect to a trustee of the trust— (aa) the trustee receives a performance-based fee that is not of the kind described in subparagraph (B)(ii); or (bb) an immediate family member of the trustee is a beneficiary of the trust; (II) with respect to a beneficiary of the trust, the beneficiary— (aa) has investment control over trust assets; or (bb) shares investment control over trust assets with the trustee of the trust; and (III) with respect to a settlor of the trust, the settlor— (aa) reserves the right to revoke the trust without the consent of another person; and (bb) exercises or shares investment control over securities held by the trust; and (B) does not include— (i) an asset-based fee; (ii) a performance-based fee, regardless of when payable, that is calculated based upon net capital gains or net capital appreciation generated from— (I) a portfolio; or (II) from the overall performance of a fiduciary over a period of not less than 1 year; and (iii) a situation in which equity securities of an issuer do not account for more than 10 percent of the market value of a portfolio; (5) the term pecuniary interest means the direct or indirect opportunity to profit from, or share in any profit derived from, a transaction in the subject security