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Go to Treas. Reg. § 1.408A (not yet in the library — opens the official source)
87 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 88 FR 75744 — Federal Independent Dispute Resolution Operations
    IRCProposed Rules (FR)Proposed Nov 3, 2023
    ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
  2. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
  3. Treas. Reg. § 1.408A-8 — Definitions.
    IRCRegulationsMay 18, 2016★ strong match
    …the following question and answer that provides definitions of terms used in the provisions of §§ 1.408A-1 through 1.408A-7 and this section: Q-1. Are there any special definitions that govern in applying the provisions of §§ 1.408A-1 through 1.408A-7 and this section? A-1. Yes, the following definitions govern in appl…
  4. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
    IRCFinal Rules (FR)Jan 6, 2021
    2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
  5. REG-146459-05 — Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that…
    IRCProposed Rules (FR)Proposed Feb 21, 2006
    oes the 5-taxable-year period (described in section 408A(d)(2)(B) and A-1 of §1.408A-6) for determining qualified distributions from a Roth IRA begin? A-4. (a) The 5-taxable-year period for determining a qualified distribution from a Roth IRA (described in section 408A(d)(2)(B) and A-1 of §1.408A-6) begins with the ear…
  6. 88 FR 51552 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCProposed Rules (FR)Proposed Aug 3, 2023
    15-2715A1(a)(2)(xx), 29 CFR 2590.715-2715A1(a)(2)(xix), 45 CFR 147.210(a)(2)(xx). Back to Citation 170.  29 CFR 2520.102-2(a). Back to Citation 171.   See 26 CFR 54.9815-2715(a)(4)(ii)(B), 29 CFR 2590.715-2715(a)(4)(ii)(B), 45 CFR 147.200(a)(4)(ii)(B). Back to Citation 172.  26 CFR 54.9815-2719, 29 CFR 2590.715-2719, a…
  7. T.D. 9220 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro…
    IRCTreasury DecisionsSep 26, 2005
    … comment on its impact on small business. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for Part 1 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * §1.408A-4T also issued under 26 U.S.C. 408A * *…
  8. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
    ERISARegulationsApr 8, 2024related by meaning
    (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
  9. Notice 2009-75 — Rollovers from employer plans to Roth IRAs. This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a …
    IRCNoticesSep 28, 2009
    …ed Roth account may be rolled over only to another designated Roth account or to a Roth IRA under § 408A. A Roth IRA is a type of IRA under which contributions are not deductible and qualified distributions are excludable from gross income. Under § 408A(d)(2), a qualified distribution from an individual’s Roth IRA is a…
  10. Treas. Reg. § 1.408A-0 — Roth IRAs; table of contents.
    IRCRegulationsMay 18, 2016
    This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows: § 1.408A-1 Roth IRAs in general.§ 1.408A-2 Establishing Roth IRAs.§ 1.408A-3 Contributions to Roth IRAs.§ 1.408A-4 Converting amounts to Roth IRAs.§ 1.408A-5 Recharacterized contributions.§ 1.4…
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. REG-122857-05 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro…
    IRCProposed Rules (FR)Proposed Sep 26, 2005
    …g will be published in the Federal Register. Proposed Amendments to the Regulations Accordingly, 26 CFR part 1 is proposed to be amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for Part 1 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * §1.408A-4 also issued under 26 U…
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 2570.42(c) — Notice of proposed exemption.
    ERISARegulationsApr 8, 2024related by meaning
    (c) (c) Inform interested persons of their right to submit comments to the Department (either electronically or in writing) relating to the proposed exemption and establish a deadline for receipt of such comments; and
  15. T.C. Summary Opinion 2002-138 — Robert L. & Sara J. Helm v. Commissioner
    IRCCourt RulingsOct 18, 2002
    … 1067, 1109. The tax characteristics of the Roth IRA are: (1) Contributions are nondeductible, sec. 408A(c)(1); (2) earnings accumulate tax free, sec. 408A(a); see sec. 408(e); and (3) qualified distributions are not includable - 7 - in income if all requirements are satisfied, sec. 408A(d)(1)(A); see sec. 1.408A-1, In…
  16. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  17. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  18. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    .210(a)(2)(xi). Back to Citation 20.  26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D). 21.  The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
  20. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]