Grantor Trust Status. If the Prospectus related to a Trust provides that such Trust is to be treated as a fixed investment (i.e., grantor) trust for federal income tax purposes, its powers shall be limited in accordance with the restrictions imposed on such trusts by Treas. Reg. Section 301.7701-4.β
Appears in 38 contracts
Samples: Reference Trust Agreement (Smart Trust, Defensive 50 Equities Trust, Series 4), Reference Trust Agreement (Smart Trust, CEFA Select BDC Trust, Series 4), Reference Trust Agreement (Smart Trust, Argus Dividend Growers Total Return Trust, Series 5)
Grantor Trust Status. If the Prospectus related to a Trust provides that such The Trust is intended to be -------------------- treated as a fixed investment (i.e., grantor) trust for federal income tax purposes, and its powers shall be limited in accordance with the restrictions imposed on such trusts by Treas. Reg. Section 301.7701-4.β
Appears in 2 contracts
Samples: Trust Indenture and Agreement (Schwab Trusts Schwab Ten Trust 2000 Series B), Trust Indenture and Agreement (Equity Securities Trust Series 26 Equits Ii)
