StacksVerified U.S. regulatory reference

12 CFR §1090.102

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A person qualifying as a larger participant under subpart B of this part shall not cease to be a larger participant under this part until two years from the first day of the tax year in which the person last met the applicable test under subpart B.