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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.468B

§ 1.468B. Designated settlement funds.

103 words·~1 min read·/us/cfr/t26/s§ 1.468B·

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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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  • T.D. 8459
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§ 1.468B
Designated settlement funds.
Treas. Dec.T.D. 8459
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