Include notes

Treas. Reg. § 1.408(q)-1

Deemed IRAs in qualified employer plans.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.408%28q%29-1&asof=1993-11-29 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.