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Code · CFR · Title 12 — Banks and Banking · Part 150 — Fiduciary Powers of Federal Savings Associations · § 150.580

§ 150.580. When may I conduct fiduciary activities without obtaining OCC approval?

93 words·~1 min read·/us/cfr/t12/s§ 150.580·

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Subject to the requirements of this subpart E, you do not need OCC approval under subpart B if you conduct fiduciary activities in the following fiduciary capacities:
(a)Trustee of a trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan qualifying for specific tax treatment under section 401(d) of the Internal Revenue Code of 1954 (26 U.S.C. 401(d)).
(b)Trustee or custodian of a Individual Retirement Account within the meaning of section 408(a) of the Internal Revenue Code of 1954 (26 U.S.C. 408(a)).
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§ 150.580
When may I conduct fiduciary activities without obtaining OCC approval?
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