whose relationship to the grantor is described in section 267(b)(1), and (iii) all other interests in such qualified family partnership with respect to which significant allocations are made (within the meaning of paragraph (1)(B) and in comparison to the allocations made to the interest described in clause (ii)) are held by persons who— (I) are related to the natural person or trust referred to in clause (ii), or (II) provide services described in subsection (c)(2). (C) Qualified family partnership For purposes of this paragraph, the term qualified family partnership means any partnership if— (i) all of the capital and profits interests of such partnership are held by— (I) specified family members, (II) any person closely related (within the meaning of subsection (c)(3)(C)(ii)) to a specified family member, or (III) any other person (not described in subclause (I) or (II)) if such interest is an investment services partnership interest with respect to such person, and (ii) such partnership does not hold itself out to the public as an investment advisor. (D) Specified family members For purposes of subparagraph (C), individuals shall be treated as specified family members if such individuals would be treated as one person under the rules of section 1361(c)(1) if the applicable date (within the meaning of subparagraph (B)(iii) thereof) were the latest of— (i) the date of the establishment of the partnership, (ii) the earliest date that the common ancestor holds a capital or profits interest in the partnership, or (iii) the date of the enactment of this section. (e) Other income and gain in connection with investment management services (1) In general If— (A) a person performs (directly or indirectly) investment management services for any investment entity, (B) such person holds (directly or indirectly) a disqualified interest with respect to such entity, and (C) the value of such interest (or payments thereunder) is substantially related to the amount of income or gain (whether or not realized) from the assets