ContractQualified Asset Account Agreement • November 17th, 2023
Contract Type FiledNovember 17th, 2023benefits and any other arrangement between an insur- ance company and an employer under which the em- ployer has a contractual right to a refund or dividend based solely on the experience of such employer, any account held for an employer by any person and defined as a fund in regulations issued pursuant to section 419(e)(3)(C) of the Internal Revenue Code of 1954 [now 1986] shall be considered a ‘fund’ no earlier than 6 months following the date such regulations are pub- lished in final form.’’