1. Regulations
  2. title 5
  3. chapter XVI
  4. part 2634
  5. subpart D
  6. § 2634.410

View all text of Subpart D [§ 2634.401 - § 2634.414]

§ 2634.410 - Dissolution.

Within 30 days of dissolution of a qualified trust, the interested party must file a report of the dissolution with the Director and a list of assets of the trust at the time of the dissolution, categorized as to value in accordance with § 2634.301(d).

AUTHORITY: 5 U.S.C. ch. 131; 26 U.S.C. 1043; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note, as amended by sec. 31001, Pub. L. 104-134, 110 Stat. 1321 and sec. 701, Pub. L. 114-74; Pub. L. 112-105, 126 Stat. 291; E.O. 12674, 54 FR 15159, 3 CFR, 1989 Comp., p. 215, as modified by E.O. 12731, 55 FR 42547, 3 CFR, 1990 Comp., p. 306.

SOURCE: 83 FR 33981, July 18, 2018, unless otherwise noted.

CITE AS: 5 CFR 2634.410