26 C.F.R. § 1.468B
Current through March 31, 2024
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 .
26 C.F.R. §1.468B