N.H. Admin. Code § Csp 302.06

Current through Register No. 45, November 7, 2024

Section Csp 302.06 - Substitution of Designated Beneficiaries

Subject to the provisions of Csp 302.03, the trust documents shall permit a participant to substitute a new designated beneficiary from time to time and shall include such restrictions as shall be necessary to ensure that such substitution does not result in adverse federal income tax consequences.

N.H. Admin. Code § Csp 302.06

#7083, eff 8-26-99, EXPIRED: 8-26-07

New. #9585, eff 11-2-09

Amended by Volume XXXVI Number 23, Filed June 9, 2016, Proposed by #11097, Effective 5/17/2016, Expires 5/17/2026.

Amended by Volume XLII Number 2, Filed January 13, 2022, Proposed by #13302, Effective 12/10/2021, Expires 12/10/2031