Home      Login

Abstract: 

The majority of qualified settlement fund rulings under Reg. 1.468B-1 have concerned class action litigation, often environmentally related. With the collapse of Enron and financial services entities, however, the regulation is more often being interpreted in a different context. Two recent rulings indicate some of the issues that the Service is encountering. Fortunately, it appears that the Service is willing to take a practical and flexible approach to the issues, which is appropriate given the limited resources that are often available for the victims of these scandals.

Keywords: 

Affiliations:  .