Source: https://www.law.cornell.edu/cfr/text/26/1.468B
Timestamp: 2018-06-25 04:39:10
Document Index: 77338310

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.468B - Designated settlement funds. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.468B
26 CFR 1.468B - Designated settlement funds.
§ 1.468B Designated settlement funds.
A designated settlement fund, as defined in section 468B(d)(2), is taxed in the manner described in § 1.468B-2. The rules for transferors to a qualified settlement fund described in § 1.468B-3 apply to transferors to a designated settlement fund. Similarly, the rules for claimants of a qualified settlement fund described in § 1.468B-4 apply to claimants of a designated settlement fund. A fund, account, or trust that does not qualify as a designated settlement fund is, however, a qualified settlement fund if it meets the requirements of a qualified settlement fund described in § 1.468B-1.
[T.D. 8459, 57 FR 60988, Dec. 23, 1992]