[Code of Federal Regulations] [Title 26, Volume 6] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.468B] [Page 367] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.468B Designated settlement funds. A designated settlement fund, as defined in section 468B(d)(2), is taxed in the manner described in Sec. 1.468B-2. The rules for transferors to a qualified settlement fund described in Sec. 1.468B-3 apply to transferors to a designated settlement fund. Similarly, the rules for claimants of a qualified settlement fund described in Sec. 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 Sec. 1.468B-1. [T.D. 8459, 57 FR 60988, Dec. 23, 1992] [[Page 368]]