26 C.F.R. § 1.860F-1
Qualified liquidations.
Cite as 26 C.F.R. § 1.860F-1 (1998 ed.)
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.