A bank's activities as trustee or custodian under a Keogh Plan is governed by 26 U.S.C. § 404(e).

Codification Notes: This section was promulgated as Section 47-701.6 of the State Bank Department Rules prior to codification into the Code of Arkansas Rules. This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Reference A.C.A. § 23-47-701)"