Virginia Administrative Code
Title 10 - FINANCE AND FINANCIAL INSTITUTIONS
Agency 5 - STATE CORPORATION COMMISSION
Chapter 190 - COMMON TRUST FUNDS
Section 10VAC5-190-10 - Definition of terms
Current through Register Vol. 41, No. 3, September 23, 2024
As used in this chapter:
"Common trust fund" shall have the meaning set forth in § 6.2-1009 of the Code of Virginia.
"Common trust fund" will be equivalent in meaning to the term "collective investment fund" used in the regulations of the Comptroller of the Currency (12 CFR 9.18) and will include the following types of fund:
(i) a fund maintained by a bank exclusively for the collective investment and re-investment of moneys contributed thereto by the bank in its capacity as trustee, executor, administrator, guardian, or custodian under a uniform gifts-to-minors act, and
(ii) a fund consisting solely of assets of retirement, pensions, profit-sharing, stock-bonus, or other such trusts.
Funds described in (i) above will be referred to herein as "fiduciary funds," and funds described in (ii) will be called "employee benefit trusts."
Statutory Authority
§§ 6.2-1009 and 12.1-13 of the Code of Virginia.