Treas. Reg. § 1.408A-0

Roth IRAs; table of contents.

eCFR amendment effective 2016-05-18 · current text · last amended by T.D. 8816, 64 FR 5601, Feb. 4, 1999

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.§ 1.408A-6 Distributions.§ 1.408A-7 Reporting.§ 1.408A-8 Definitions.§ 1.408A-9 Effective date.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.408A-0&asof=1999-04-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.