qualified trust
Defined in 1 dictionary — U.S. Code
United States Code
5 U.S.C. § 8432 — in this chapter
the term “qualified trust” has the meaning given such term by section 402(c)(8) of the Internal Revenue Code of 1986.
19 U.S.C. § 2345 — under this part (2 versions over time)
“qualified trust” means a trust established under an employee stock ownership plan and meeting the requirements of title I of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1001 et seq.] and section 401 of title 26,
26 U.S.C. § 2033A — under this section
The term “qualified trust” means a trust—
(A) which is organized under, and governed by, the laws of the United States or a State, and
(B) except as otherwise provided in regulations, with respect to which the trust instrument requires that at least 1 trustee of the trust be an individual citizen of the United States or a domestic corporation.
The agreement referred to in this subsection is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement consenting to the application of subsection (f) with respect to such property.
For purposes of this section—
26 U.S.C. § 2057 — under this section (3 versions over time)
The term "qualified trust" means a trust—
(A) which is organized under, and governed by, the laws of the United States or a State, and
(B) except as otherwise provided in regulations, with respect to which the trust instrument requires that at least 1 trustee of the trust be an individual citizen of the United States or a domestic corporation.
The agreement referred to in this subsection is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement consenting to the application of subsection (f) with respect to such property.
For purposes of this section—
26 U.S.C. § 402 — for purposes of this title
The term “qualified trust” means an employees’ trust described in section 401(a) which is exempt from tax under section 501(a).
26 U.S.C. § 665 — for purposes of this subpart (3 versions over time)
For purposes of this subsection, the term "qualified trust" means any trust other than—
(A) a foreign trust (or, except as provided in regulations, a domestic trust which at any time was a foreign trust), or
(B) a trust created before March 1, 1984, unless it is established that the trust would not be aggregated with other trusts under section 643(f) if such section applied to such trust.
For purposes of this subpart—
26 U.S.C. § 856 — in this section
For purposes of this paragraph, the term “qualified trust” means any trust described in section 401(a) and exempt from tax under section 501(a).