Form of security.

Form of security. The forms of security permitted under paragraph (f)(3)(i) of this section are limited to
(A) A bond issued by a corporate surety company that is an acceptable surety for purposes of section 412 of ERISA; or
(B) Cash, or United States obligations which mature in 3 years or less, held in escrow by a bank or an insurance company.


26 CFR § 1.436-1

Scoping language

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