{"data":{"id":"us-va/10vac5-190-10","jurisdiction":"us-va","citation":"10VAC5-190-10","heading":"Definition of terms","body":"As used in this chapter:\n\n\"Common trust fund\" shall have the meaning set forth in §  6.2-1009 of the Code of Virginia.\n\n\"Common trust fund\" will be equivalent in meaning to the term \"collective investment fund\" used in the regulations of the Comptroller of the Currency (12 CFR 9.18) and will include the following types of fund: (i) a fund maintained by a bank exclusively for the collective investment and re-investment of moneys contributed thereto by the bank in its capacity as trustee, executor, administrator, guardian, or custodian under a uniform gifts-to-minors act, and (ii) a fund consisting solely of assets of retirement, pensions, profit-sharing, stock-bonus, or other such trusts.\n\nFunds described in (i) above will be referred to herein as \"fiduciary funds,\" and funds described in (ii) will be called \"employee benefit trusts.\"","path":["Title 10. Finance And Financial Institutions","Agency 5. State Corporation Commission","Chapter 190. Common Trust Funds"],"source_url":"https://law.lis.virginia.gov/admincode/title10/agency5/chapter190/section10/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:49:34Z","sha256":"cee77f5382636715e50a59b11ec14bf7bd74b4bb44fe5d5c793bba2f054e68bc","source_id":"us-va-vac","stale":false,"prev":"us-va/10vac5-180-10","next":"us-va/10vac5-190-20"},"notice":"GroundRules: Original legal text. Not legal advice."}