"Holocaust victim's settlement payment"

Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received: (1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849; (2) under the German Act Regulating Unresolved Property Claims; (3) under any other foreign law providing payments for Holocaust claims; or (4) as a result of the settlement of any other Holocaust claim, including: (A) insurance claims; (B) claims relating to looted art; (C) claims relating to looted financial assets; or (D) claims relating to slave labor wages. As added by P.L.128-1999, SEC.3.