Finanse publiczne · 6.12.1994

Nonbank Trustee Net Worth Requirements

This document contains temporary regulations that provide guidance to nonbank trustees with respect to the adequacy of net worth requirements of Sec. 1.401-12(n) (6) and (7) of the Income Tax Regulations. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.