26 C.F.R. § 1.468B Designated settlement funds.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
taxable year for which deductions taken
§ 1.468B Designated settlement funds.
