26 C.F.R. § 1.468B. - § 1.468b Designated Settlement Funds.

Current as of January 1, 1970

Section 1.468B - § 1.468b Designated Settlement Funds.Section 1.468B - § 1.468b Designated Settlement Funds.

Section 1.468A-9 - § 1.468a-9 Applicability Dates.Section 1.468B-0 - § 1.468b-0 Table of Contents.

§ 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]

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