This document contains final regulations under section 468B of the Internal Revenue Code (Code). The regulations provide rules regarding the taxation of income earned on escrow accounts, trusts, and other funds used during deferred likekind exchanges of property, and final regulations under section 7872 regarding belowmarket loans to facilitators

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. These proposed regulations will affect administrators of, employers maintaining,

DEPARTMENT OF THE TREASURY : Internal Revenue Service