{"data":{"id":"us/26-cfr-1.468b","jurisdiction":"us","citation":"26 CFR 1.468B","heading":"B Designated settlement funds.","body":"A designated settlement fund, as defined in section 468B(d)(2), is taxed in the manner described in § 1.468B-2. The rules for transferors to a qualified settlement fund described in § 1.468B-3 apply to transferors to a designated settlement fund. Similarly, the rules for claimants of a qualified settlement fund described in § 1.468B-4 apply to claimants of a designated settlement fund. A fund, account, or trust that does not qualify as a designated settlement fund is, however, a qualified settlement fund if it meets the requirements of a qualified settlement fund described in § 1.468B-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"33ddcd6b1498ab19820bce17e5f95d0c30390e1ddbbe60d1263882803af0feea","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.468a-9","next":"us/26-cfr-1.468b-0"},"notice":"GroundRules: Original legal text. Not legal advice."}