Necessity of Qualification. The Trust intends to qualify for favorable federal tax treatment under Internal Revenue Code Section 529A. You agree and acknowledge that qualification under Section 529A is vital and agree that the Trustee may amend this Participation Agreement upon a determination that such an amendment is required to maintain such qualification.
Appears in 4 contracts
Samples: Program Disclosure Statement and Participation Agreement, Program Disclosure Statement and Participation Agreement, Program Disclosure Statement and Participation Agreement
Necessity of Qualification. The Trust intends to qualify for favorable federal tax treatment under Internal Revenue Code Section 529A. 529. You agree and acknowledge that qualification under Code Section 529A 529 is vital and agree that the Trustee may amend this Participation Agreement upon a determination that such an amendment is required to maintain such qualification.
Appears in 4 contracts
Samples: Program Disclosure Statement & Participation Agreement, Program Disclosure Statement and Participation Agreement, Program Disclosure Statement and Participation Agreement
Necessity of Qualification. The Trust intends to qualify for favorable federal tax treatment under Internal Revenue Code Section 529A. You agree and acknowledge that qualification under Section 529A is vital and agree that the Trustee may amend this Participation Agreement upon a determination that such an amendment is required to maintain such qualification.529. You
Appears in 1 contract
Samples: Program Disclosure Statement & Participation Agreement