Classification of Certain Pension and Employee Benefit Trusts, and Other Trusts
other · IRS · Rule · Published 2001-08-09 · Effective 2001-08-09 · 66 FR 41778
Document
Document number
01-19926
Federal Register citation
66 FR 41778
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-08-09
Effective date
2001-08-09
Treasury docket
TD 8962
Abstract
This document contains final regulations amending the regulations defining a domestic or foreign trust for federal tax purposes. The regulations will affect certain specified employee benefit trusts and investment trusts. The regulations provide that these employee benefit trusts and investment trusts are deemed to satisfy the control test for domestic trust treatment if United States trustees control all of the substantial decisions of the trust made by the trustees of the trust.