frozen deposit

(4) Frozen deposit For purposes of this subsection, the term “frozen deposit” means any deposit if, as of the close of the calendar year, any portion of such deposit may not be withdrawn because of— (A) the bankruptcy or insolvency of the qualified financial institution (or threat thereof), or (B) any requirement imposed by the State in which such institution is located by reason of the bankruptcy or insolvency (or threat thereof) of 1 or more financial institutions in the State.


26 USC § 451(i)(4)

Scoping language

For purposes of this subsection
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