# Classification of Certain Pension and Employee Benefit Trusts, and Other Trusts
> **IRS** · Final regulations. · Published 2001-08-09 · Effective 2001-08-09 · 66 FR 41778
## Document
- **Document number:** 01-19926
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 41778
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/08/09/01-19926/classification-of-certain-pension-and-employee-benefit-trusts-and-other-trusts)
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