12 CFR 1090.102

§ 1090.102 Status as larger participant subject to supervision.

United States · 12 CFR — Banks and Banking · Status: effective

Cite this

Citation: 12 CFR 1090.102, § 1090.102 Status as larger participant subject to supervision, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/49988
Permanent ID: ys:prov:49988@1
SHA-256: 2bce13c540ece593bdbc6e85ec85aff536777086739494f6e205e3175270d619

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Full text

A person qualifying as a larger participant under subpart B of this part shall not cease to be a larger participant under this part until two years from the first day of the tax year in which the person last met the applicable test under subpart B.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.