Brief Case
Pension Resource

I.R.C. § 408A

Roth IRAs
USC 1997 ed., current through 1998-01-26 · superseded Jan 5, 1999 · last amended by Pub. L. 105-34
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(a) General rule Except as provided in this section, a Roth IRA shall be treated for purposes of this title in the same manner as an individual retirement plan.
(b) Roth IRA For purposes of this title, the term “Roth IRA” means an individual retirement plan (as defined in section 7701(a)(37)) which is designated (in such manner as the Secretary may prescribe) at the time of establishment of the plan as a Roth IRA. Such designation shall be made in such manner as the Secretary may prescribe.
(c) Treatment of contributions
(1) No deduction allowed No deduction shall be allowed under section 219 for a contribution to a Roth IRA.
(2) Contribution limit The aggregate amount of contributions for any taxable year to all Roth IRAs maintained for the benefit of an individual shall not exceed the excess (if any) of—
(A) the maximum amount allowable as a deduction under section 219 with respect to such individual for such taxable year (computed without regard to subsection (d)(1) or (g) of such section), over
(B) the aggregate amount of contributions for such taxable year to all other individual retirement plans (other than Roth IRAs) maintained for the benefit of the individual.
(3) Limits based on modified adjusted gross income
(A) Dollar limit The amount determined under paragraph (2) for any taxable year shall be reduced (but not below zero) by the amount which bears the same ratio to such amount as—
(i) the excess of—
(I) the taxpayer's adjusted gross income for such taxable year, over
(II) the applicable dollar amount, bears to
(ii) $15,000 ($10,000 in the case of a joint return).
The rules of subparagraphs (B) and (C) of section 219(g)(2) shall apply to any reduction under this subparagraph.
(B) Rollover from IRA A taxpayer shall not be allowed to make a qualified rollover contribution to a Roth IRA from an individual retirement plan other than a Roth IRA during any taxable year if—
(i) the taxpayer's adjusted gross income for such taxable year exceeds $100,000, or
(ii) the taxpayer is a married individual filing a separate return.
(C) Definitions For purposes of this paragraph—
(i) adjusted gross income shall be determined in the same manner as under section 219(g)(3), except that any amount included in gross income under subsection (d)(3) shall not be taken into account and the deduction under section 219 shall be taken into account, and
(ii) the applicable dollar amount is—
(I) in the case of a taxpayer filing a joint return, $150,000,
(II) in the case of any other taxpayer (other than a married individual filing a separate return), $95,000, and
(III) in the case of a married individual filing a separate return, zero.
(D) Marital status Section 219(g)(4) shall apply for purposes of this paragraph.
(4) Contributions permitted after age 701/2 Contributions to a Roth IRA may be made even after the individual for whom the account is maintained has attained age 701/2.
(5) Mandatory distribution rules not to apply before death Notwithstanding subsections (a)(6) and (b)(3) of section 408 (relating to required distributions), the following provisions shall not apply to any Roth IRA:
(B) The incidental death benefit requirements of section 401(a).
(6) Rollover contributions
(A) In general No rollover contribution may be made to a Roth IRA unless it is a qualified rollover contribution.
(B) Coordination with limit A qualified rollover contribution shall not be taken into account for purposes of paragraph (2).
(7) Time when contributions made For purposes of this section, the rule of section 219(f)(3) shall apply.
(d) Distribution rules For purposes of this title—
(1) General rules
(A) Exclusions from gross income Any qualified distribution from a Roth IRA shall not be includible in gross income.
(B) Nonqualified distributions In applying section 72 to any distribution from a Roth IRA which is not a qualified distribution, such distribution shall be treated as made from contributions to the Roth IRA to the extent that such distribution, when added to all previous distributions from the Roth IRA, does not exceed the aggregate amount of contributions to the Roth IRA.
(2) Qualified distribution For purposes of this subsection—
(A) In general The term “qualified distribution” means any payment or distribution—
(i) made on or after the date on which the individual attains age 591/2,
(ii) made to a beneficiary (or to the estate of the individual) on or after the death of the individual,
(iii) attributable to the individual's being disabled (within the meaning of section 72(m)(7)), or
(iv) which is a qualified special purpose distribution.
(B) Certain distributions within 5 years A payment or distribution shall not be treated as a qualified distribution under subparagraph (A) if—
(i) it is made within the 5-taxable year period beginning with the 1st taxable year for which the individual made a contribution to a Roth IRA (or such individual's spouse made a contribution to a Roth IRA) established for such individual, or
(ii) in the case of a payment or distribution properly allocable (as determined in the manner prescribed by the Secretary) to a qualified rollover contribution from an individual retirement plan other than a Roth IRA (or income allocable thereto), it is made within the 5-taxable year period beginning with the taxable year in which the rollover contribution was made.
(3) Rollovers from an IRA other than a Roth IRA
(A) In general Notwithstanding section 408(d)(3), in the case of any distribution to which this paragraph applies—
(i) there shall be included in gross income any amount which would be includible were it not part of a qualified rollover contribution,
(ii) section 72(t) shall not apply, and
(iii) in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of this paragraph shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.
(B) Distributions to which paragraph applies This paragraph shall apply to a distribution from an individual retirement plan (other than a Roth IRA) maintained for the benefit of an individual which is contributed to a Roth IRA maintained for the benefit of such individual in a qualified rollover contribution.
(C) Conversions The conversion of an individual retirement plan (other than a Roth IRA) to a Roth IRA shall be treated for purposes of this paragraph as a distribution to which this paragraph applies.
(D) Conversion of excess contributions If, no later than the due date for filing the return of tax for any taxable year (without regard to extensions), an individual transfers, from an individual retirement plan (other than a Roth IRA), contributions for such taxable year (and any earnings allocable thereto) to a Roth IRA, no such amount shall be includible in gross income to the extent no deduction was allowed with respect to such amount.
(E) Additional reporting requirements Trustees of Roth IRAs, trustees of individual retirement plans, or both, whichever is appropriate, shall include such additional information in reports required under section 408(i) as the Secretary may require to ensure that amounts required to be included in gross income under subparagraph (A) are so included.
(4) Coordination with individual retirement accounts Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.
(5) Qualified special purpose distribution For purposes of this section, the term “qualified special purpose distribution” means any distribution to which subparagraph (F) of section 72(t)(2) applies.
(e) Qualified rollover contribution For purposes of this section, the term “qualified rollover contribution” means a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3). For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.
Source credit, amendments & notes

(Added Pub. L. 105–34, title III, §302(a), Aug. 5, 1997, 111 Stat. 825.)

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1997, see section 302(f) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 219 of this title.

I.R.C. § 408A — Roth IRAs · USC 1997 ed., current through 1998-01-26 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-408A&asof=1998-01-26 · printed Oct 21, 2026
On this page
  • (a) General rule
  • (b) Roth IRA
  • (c) Treatment of contributions
  • (d) Distribution rules
  • (e) Qualified rollover contribution
Cited by (code & regs)
Glossary
IRA
Individual retirement account or annuity.
Treasury Regulations
Guidance addressing this section
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2010-48 Dec 13, 2010 — This procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 provides guidance to drafters and users of prototype IRAs, including rul… (e)
  • Rev. Proc. 2006-13 Jan 17, 2006 — Reporting requirements; fair market value of conversion; Roth IRAs. This procedure provides safe harbor methods for determining the fair market value of an ann…
Notices
  • Notice 2009-75 Sep 28, 2009 — Rollovers from employer plans to Roth IRAs. This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a … (d)(2)(d)(3)(F)(d)(4)
  • Notice 2004-8 Jan 26, 2004 — Roth IRAs; abuses; listed transactions. This notice describes certain transactions that are being entered into by individuals, their Roth IRAs, and their busin… (d)(2)
Treasury Decisions
  • T.D. 9418 Sep 22, 2008 — Final regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA.
  • T.D. 9220 Sep 26, 2005 — 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… (d)(2)
Proposed Rules
  • REG-146459-05Proposed Feb 21, 2006 — 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… (b)(3)(c)(2)(d)(d)(2)(d)(2)(B)(d)(4)
  • REG-122857-05Proposed Sep 26, 2005 — 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…
Revenue Rulings
  • Rev. Rul. 2004-67 Jul 12, 2004 — Group or pooled trusts; participation; tax-exempt status, model language. This ruling provides that a governmental section 457(b) plan may invest in a second t…
Also cited in 73 other documents
IRS / Treasury
Notices
  • Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (c)(2)(d)(3)(e)
  • Notice 2025-68 Dec 22, 2025 — Notice of intent to issue regulations with respect to section 530A Trump accounts
  • Notice 2025-67 Dec 1, 2025 — Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) require… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (c)(2)(B)(f)(f)(2)
    Modified by Notice 2026-33
  • Notice 2022-53 Nov 7, 2022 — This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distri… (c)(5)
  • Notice 2022-55 Nov 7, 2022 — 2023 Limitations Adjusted as Provided in Section 415(d), etc. (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2021-61 Nov 22, 2021 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2020-79 Nov 9, 2020 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2019-59 Nov 18, 2019 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2017-64 Nov 6, 2017 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2016-62 Nov 14, 2016 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2015-75 Nov 16, 2015 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)(A)(c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2014-70 Nov 24, 2014 — This notice sets forth certain cost-of-living adjustments effective January 1, 2015, applicable to the dollar limitations on benefits and contributions under q… (c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2013-73 Dec 2, 2013 — 2014 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2014, applicable to the… (c)(3)(B)(ii)(I)(c)(3)(B)(ii)(II)(c)(3)(B)(ii)(III)
  • Notice 2012-76 Dec 27, 2012 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (e)
  • Notice 2011-97 Dec 27, 2011 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (e)
  • Notice 2011-90 Nov 21, 2011 — 2012 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2012, applicable to the… (c)(3)(C)(ii)(I)(c)(3)(C)(ii)(II)
  • Notice 2010-90 Dec 27, 2010 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (e)
  • Notice 2010-84 Dec 20, 2010 — Section 2112 of the Small Business Jobs Act of 2010 (“SBJA”) added section 402A(c)(4) to the Code, effective for distributions made after September 27, 2010, t… (d)(2)(d)(3)(A)(d)(3)(D)(d)(3)(E)(d)(3)(F)(d)(4)
  • Notice 2010-78 Dec 6, 2010 — 2011 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2011, applicable to the… (c)(3)(C)(ii)(I)(c)(3)(C)(ii)(II)
  • Notice 2010-15 Feb 8, 2010 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A… (d)(4)(e)
  • Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (e)
  • Notice 2009-94 Dec 14, 2009 — 2010 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the … (c)(3)(C)(ii)(I)(c)(3)(C)(ii)(II)
  • Notice 2009-68 Sep 28, 2009 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… (d)(3)(A)
  • Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (e)
  • Notice 2008-102 Nov 10, 2008 — 2009 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the … (c)(3)(C)(ii)(I)(c)(3)(C)(ii)(II)
  • Notice 2008-30 Mar 24, 2008 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… (d)(3)(A)(d)(3)(A)(ii)(d)(3)(F)(d)(6)(e)
  • Notice 2007-94 Dec 17, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … (e)
  • Notice 2007-87 Nov 5, 2007 — 2008 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2008, applicable to the … (c)(3)(C)(ii)(I)(c)(3)(C)(ii)(II)
  • Notice 2007-7Modified Jan 29, 2007 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai… (c)(c)(5)
    Modified by Notice 2009-82; Modified by Notice 2007-99
  • Notice 2006-44 May 15, 2006 — Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors, practitioners, and employers (plan sponso…
  • Notice 2005-1 Jan 10, 2005 — This notice provides general and transitional guidance relating to new section 409A of the Code, added as part of the American Jobs Creation Act of 2004. Secti…
Proposed Rules
  • REG-117270-25Proposed Mar 23, 2026 — Notice of Proposed Rulemaking (e)
  • 89 FR 58644Proposed Jul 19, 2024 — Required Minimum Distributions+ Comments due Sep 17, 2024
  • 88 FR 37186Proposed Jun 7, 2023 — Malta Personal Retirement Scheme Listed Transaction Comments due Aug 7, 2023
  • 87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (c)(5)
  • 85 FR 23172Proposed Apr 24, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business Comments due Jun 23, 2020
  • 84 FR 60812Proposed Nov 8, 2019 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Comments due Jan 7, 2020 (a)
  • 77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (c)(5)
  • REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred…
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2007-71 Dec 17, 2007 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy …
Final Rules
  • 90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (d)(3)(d)(3)(F)
  • 89 FR 58886 Jul 19, 2024 — Required Minimum Distributions
  • 85 FR 72472 Nov 12, 2020 — Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (a)
  • 79 FR 74023 Dec 15, 2014 — Regulations Governing Retirement Savings Bonds
  • 79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (c)(5)
  • 75 FR 38700 Jul 6, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
Announcements
  • Ann. 2011-59 Sep 12, 2011 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities approved to act as nonbank trustees and nonbank custodia…
  • Ann. 2007-47 May 14, 2007 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
  • Ann. 2006-45 Jul 31, 2006 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
  • Ann. 2005-59 Sep 12, 2005 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
  • Ann. 2004-72 Oct 12, 2004 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
  • Ann. 2003-54 Oct 6, 2003 — Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonba…
Treasury Decisions
  • T.D. 9294 Nov 27, 2006 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip…
  • T.D. 9223 Sep 26, 2005 — Final regulations under section 402 of the Code address the amount includible in a distributee’s income when life insurance contracts are distributed by a qual…
  • T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (b)
  • T.D. 9130 Jun 28, 2004 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… (c)(5)
Department of Labor (EBSA)
Technical Releases
  • TR 2026-02 Jun 17, 2026 — Technical Release 2026-02
Final Rules
  • 81 FR 92639 Dec 20, 2016 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees
  • 81 FR 59464 Aug 30, 2016 — Savings Arrangements Established by States for Non-Governmental Employees
Proposed Rules
  • 81 FR 59581Proposed Aug 30, 2016 — Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees Comments due Sep 29, 2016
Tax Court (13) · DOL/Federal (0)
U.S. Tax Court (13)
Rulings that address this provision
Also cite this provision (3)
Private Letter Rulings (47)
Private Letter Rulings (47)
Rulings primarily about this provision
Also cite this provision (37)
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  • PLR 202621003 May 22, 2026 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
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  • PLR 202348009 Dec 1, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
  • PLR 202322013 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
  • PLR 202322014 Jun 2, 2023 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
  • PLR 202227005 Jul 8, 2022 — Rollover Contributions UIL 408.03-00 (d)(3)
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  • PLR 202210016 Mar 11, 2022 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
  • PLR 202136002 Sep 10, 2021 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 202017017 Apr 24, 2020 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 201837004 Sep 14, 2018 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00
  • PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00
  • PLR 201750004 Dec 15, 2017 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.06-02, 403.04-06, 408.02-01
  • PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02
  • PLR 201707001 Feb 17, 2017 — Individual Retirement Accounts UIL 408.00-00 (a) (a)(6) (c)(5) (c)(5)(A) (d) (e) +1 more
  • PLR 201650002 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00
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  • PLR 201636018 Sep 2, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 201452025 Dec 26, 2014 — Rollover Contributions UIL 402.08-00 (c)(6)
  • PLR 201432029 Aug 8, 2014 — Excise Tax on Certain Accumulations in Qualified Retirement Plans UIL 4974.00-00
  • PLR 201351001 Dec 20, 2013 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 201240018 Oct 5, 2012 — Included vs. Not Included in Gross Income UIL 72.00-00
  • PLR 200940005 Oct 2, 2009 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02
  • PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
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  • PLR 200208017 Feb 22, 2002 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00
  • PLR 200142022 Oct 19, 2001 — Roth IRA UIL 408A.00-00
  • PLR 199916023 Apr 23, 1999 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jan 26, 1998Jan 4, 1999USC 1997 ed., current through 1998-01-26 run 64Pub. L. 105-34View
Jan 5, 1999Jan 1, 2006USC 1998 ed., current through 1999-01-05 run 68Pub. L. 105-277View · Redline (sign in)
Jan 2, 2006Jan 2, 2007USC 2005 ed., current through 2006-01-02 run 96Pub. L. 107-16View · Redline (sign in)
Jan 3, 2007Jan 7, 2008USC 2006 ed., current through 2007-01-03 run 100Pub. L. 109-280View · Redline (sign in)
Jan 8, 2008Jan 4, 2009USC 2007 ed., current through 2008-01-08 run 105Pub. L. 109-280View · Redline (sign in)
Jan 5, 2009Jan 31, 2010USC 2008 ed., current through 2009-01-05 run 109Pub. L. 110-458View · Redline (sign in)
Feb 1, 2010Jan 2, 2012USC 2009 ed., current through 2010-02-01 run 113Pub. L. 110-458View · Redline (sign in)
Jan 3, 2012Jan 11, 2018USC 2013 ed., current through 2014-01-16 run 13Pub. L. 110-458View · Redline (sign in)
Jan 12, 2018Jan 13, 2019USC 2017 ed., current through 2018-01-12 run 17Pub. L. 115-97View · Redline (sign in)
Jan 14, 2019Jan 23, 2020USC 2018 ed., current through 2019-01-14 run 18Pub. L. 115-141View · Redline (sign in)
Jan 24, 2020Jan 4, 2023USC 2019 ed., current through 2020-01-24 run 19Pub. L. 116-94View · Redline (sign in)
Jan 5, 2023Jan 2, 2024USC 2022 ed., current through 2023-01-05 run 22Pub. L. 117-328View · Redline (sign in)
Jan 3, 2024currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-328View · Redline (sign in)
Provision-level history (blame)