# Treas. Reg. § 1.860F-1: Qualified liquidations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.860F-1>. Interprets 26 U.S.C. § 860F.

A plan of liquidation need not be in any special form. If a REMIC specifies the first day in the 90-day liquidation period in a statement attached to its final return, then the REMIC will be considered to have adopted a plan of liquidation on the specified date. 

[T.D. 8458, 57 FR 61304, Dec. 24, 1992]