Code of Federal Regulations · Section

§ 1090.102 — Status As Larger Participant Subject To Supervision

12 C.F.R. § 1090.102

View:

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.

Authorizing Statute