### Question
What is the definition of Settlement Trust?


### Answer
The definition of **Settlement Trust** is as follows in *26 U.S.C. § 646*:

> a trust that constitutes a settlement trust under section 3(t) of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(t))

#### Citation:
  - *26 U.S.C. § 646*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart A-General Rules for Taxation of Estates and Trusts**

