qualified reserve fund
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “qualified reserve fund” means any reasonably required reserve to—
(i) provide for full payment of expenses of the REMIC or amounts due on regular interests in the event of defaults on qualified mortgages or lower than expected returns on cash flow investments, or
(ii) provide a source of funds for the purchase of obligations described in clause (ii) or (iii) of paragraph (3)(A).
Source
- 2013–201826 U.S.C. § 860GInternal Revenue Code · Other definitions and special rules · for purposes of this part
For purposes of subparagraph (A), the term "qualified reserve fund" means any reasonably required reserve to—
(i) provide for full payment of expenses of the REMIC or amounts due on regular interests in the event of defaults on qualified mortgages or lower than expected returns on cash flow investments, or
(ii) provide a source of funds for the purchase of obligations described in clause (ii) or (iii) of paragraph (3)(A).
The aggregate fair market value of the assets held in any such reserve shall not exceed 50 percent of the aggregate fair market value of all of the assets of the REMIC on the startup day, and the amount of any such reserve shall be promptly and appropriately reduced to the extent the amount held in such reserve is no longer reasonably required for purposes specified in clause (i) or (ii) of this subparagraph.
Source
- 2005–present26 U.S.C. § 860GInternal Revenue Code · Other definitions and special rules · for purposes of this part
For purposes of subparagraph (A), the term “qualified reserve fund” means any reasonably required reserve to provide for full payment of expenses of the REMIC or amounts due on regular interests in the event of defaults on qualified mortgages or lower than expected returns on cash flow investments. The amount of any such reserve shall be promptly and appropriately reduced as payments of qualified mortgages are received.
Source
- 1994–200526 U.S.C. § 860GInternal Revenue Code · Other definitions and special rules · for purposes of this part