Bulletin No. 2010-2 January 11, 2010
Internal Revenue Bulletin 2010-2 · 2026-10-03 edition · updated 2026-10-04 · United States
trusts (NMWHFITs). The notice also provides guidance on trust interest holders’ (TIHs’) treatment of transition payments.
Notice 2010–5, page 256. This notice provides for funds that otherwise qualify for the exception under sections 1.148(d)(1)(i) through (v) to guarantee bonds in an amount equal to 500% of the cost of the assets of the fund. The notice also solicits public comment with respect to this change.
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