Epstein File EFTA01394038: Backup and Trust Fund (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01394038: Backup and Trust Fund (DS10)

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This document contains IRS tax guidance regarding backup withholding requirements and tax-exempt trust funds under sections 403(b) and 457(g) of the Internal Revenue Code. It outlines procedures for obtaining Taxpayer Identification Numbers (TINs) and describes entities exempt from backup withholding, including common trust funds as defined in section 584(a) and banks as defined in section 581. The document appears to be standard federal tax regulatory material included in Epstein's files.

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backup trust fund

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Excerpt 1

11-2017) Page 4 The following chart shows types of payments that may be exempt M-A tax exempt trust under a section 403(b) plan or section 457(g) from **backup**

Excerpt 2

will have 60 days to get a TIN and give it to more established securities markets, as described in Regulations the requester before you are subject to **backup**

Excerpt 3

E-A corporation that is a member of the same expanded affiliated You will be subject to **backup** withholding on all such payments until group as a corporation