Brief Case
Pension Resource

I.R.C. § 408A

Roth IRAs
USC 2005 ed., current through 2006-01-02 · superseded Jan 3, 2007 · last amended by Pub. L. 107-16
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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 not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, 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 or a married individual filing a separate 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, for the taxable year of the distribution to which such contribution relates—
(i) the taxpayer's adjusted gross income 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—
(I) any amount included in gross income under subsection (d)(3) shall not be taken into account; and
(II) any amount included in gross income by reason of a required distribution under a provision described in paragraph (5) shall not be taken into account for purposes of subparagraph (B)(i), 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) Exclusion Any qualified distribution from a Roth IRA shall not be includible in gross income.
(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) Distributions within nonexclusion period A payment or distribution from a Roth IRA shall not be treated as a qualified distribution under subparagraph (A) if such payment or distribution is made within the 5-taxable year period beginning with the first 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.
(C) Distributions of excess contributions and earnings The term “qualified distribution” shall not include any distribution of any contribution described in section 408(d)(4) and any net income allocable to the contribution.
(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) unless the taxpayer elects not to have this clause apply for any taxable year, any amount required to be included in gross income for such taxable year by reason of this paragraph for any distribution before January 1, 1999, shall be so included ratably over the 4-taxable year period beginning with such taxable year.
Any election under clause (iii) for any distributions during a taxable year may not be changed after the due date for such taxable year.
(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) 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.
(E) Special rules for contributions to which 4-year averaging applies In the case of a qualified rollover contribution to a Roth IRA of a distribution to which subparagraph (A)(iii) applied, the following rules shall apply:
(i) Acceleration of inclusion
(I) In general The amount required to be included in gross income for each of the first 3 taxable years in the 4-year period under subparagraph (A)(iii) shall be increased by the aggregate distributions from Roth IRAs for such taxable year which are allocable under paragraph (4) to the portion of such qualified rollover contribution required to be included in gross income under subparagraph (A)(i).
(II) Limitation on aggregate amount included The amount required to be included in gross income for any taxable year under subparagraph (A)(iii) shall not exceed the aggregate amount required to be included in gross income under subparagraph (A)(iii) for all taxable years in the 4-year period (without regard to subclause (I)) reduced by amounts included for all preceding taxable years.
(ii) Death of distributee
(I) In general If the individual required to include amounts in gross income under such subparagraph dies before all of such amounts are included, all remaining amounts shall be included in gross income for the taxable year which includes the date of death.
(II) Special rule for surviving spouse If the spouse of the individual described in subclause (I) acquires the individual's entire interest in any Roth IRA to which such qualified rollover contribution is properly allocable, the spouse may elect to treat the remaining amounts described in subclause (I) as includible in the spouse's gross income in the taxable years of the spouse ending with or within the taxable years of such individual in which such amounts would otherwise have been includible. Any such election may not be made or changed after the due date for the spouse's taxable year which includes the date of death.
(F) Special rule for applying section 72
(i) In general If—
(I) any portion of a distribution from a Roth IRA is properly allocable to a qualified rollover contribution described in this paragraph; and
(II) such distribution is made within the 5-taxable year period beginning with the taxable year in which such contribution was made,
 then section 72(t) shall be applied as if such portion were includible in gross income.
(ii) Limitation Clause (i) shall apply only to the extent of the amount of the qualified rollover contribution includible in gross income under subparagraph (A)(i).
(4) Aggregation and ordering rules
(A) Aggregation rules Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.
(B) Ordering rules For purposes of applying this section and section 72 to any distribution from a Roth IRA, such distribution shall be treated as made—
(i) from contributions to the extent that the amount of such distribution, when added to all previous distributions from the Roth IRA, does not exceed the aggregate contributions to the Roth IRA; and
(ii) from such contributions in the following order:
(I) Contributions other than qualified rollover contributions to which paragraph (3) applies.
(II) Qualified rollover contributions to which paragraph (3) applies on a first-in, first-out basis.
Any distribution allocated to a qualified rollover contribution under clause (ii)(II) shall be allocated first to the portion of such contribution required to be included in gross income.
(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.
(6) Taxpayer may make adjustments before due date
(A) In general Except as provided by the Secretary, if, on or before the due date for any taxable year, a taxpayer transfers in a trustee-to-trustee transfer any contribution to an individual retirement plan made during such taxable year from such plan to any other individual retirement plan, then, for purposes of this chapter, such contribution shall be treated as having been made to the transferee plan (and not the transferor plan).
(B) Special rules
(i) Transfer of earnings Subparagraph (A) shall not apply to the transfer of any contribution unless such transfer is accompanied by any net income allocable to such contribution.
(ii) No deduction Subparagraph (A) shall apply to the transfer of any contribution only to the extent no deduction was allowed with respect to the contribution to the transferor plan.
(7) Due date For purposes of this subsection, the due date for any taxable year is the date prescribed by law (including extensions of time) for filing the taxpayer's return for such taxable year.
(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). Such term includes a rollover contribution described in section 402A(c)(3)(A). 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.
(f) Individual retirement plan For purposes of this section—
(1) a simplified employee pension or a simple retirement account may not be designated as a Roth IRA; and
(2) contributions to any such pension or account shall not be taken into account for purposes of subsection (c)(2)(B).
Source credit, amendments & notes

(Added Pub. L. 105–34, title III, §302(a), Aug. 5, 1997, 111 Stat. 825; amended Pub. L. 105–206, title VI, §6005(b)(1)–(7), (9), title VII, §7004(a), July 22, 1998, 112 Stat. 796–800, 833; Pub. L. 105–277, div. J, title IV, §4002(j), Oct. 21, 1998, 112 Stat. 2681–908; Pub. L. 107–16, title VI, §617(e)(1), June 7, 2001, 115 Stat. 106.)

Amendment of Section

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note below.

Amendments

2001—Subsec. (e). Pub. L. 107–16, §§617(e)(1), 901, temporarily inserted “Such term includes a rollover contribution described in section 402A(c)(3)(A).” after first sentence. See Effective and Termination Dates of 2001 Amendment note below.

1998—Subsec. (c)(3)(A). Pub. L. 105–206, §6005(b)(1), substituted “shall not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, reduced” for “shall be reduced” in introductory provisions.

Subsec. (c)(3)(A)(ii). Pub. L. 105–206, §6005(b)(2)(A), inserted “or a married individual filing a separate return” after “joint return”.

Subsec. (c)(3)(B). Pub. L. 105–206, §6005(b)(2)(B)(i), inserted “, for the taxable year of the distribution to which such contribution relates” after “if” in introductory provisions.

Subsec. (c)(3)(B)(i). Pub. L. 105–206, §6005(b)(2)(B)(ii), struck out “for such taxable year” after “gross income”.

Subsec. (c)(3)(C)(i). Pub. L. 105–206, §7004(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “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”.

Pub. L. 105–206, §6005(b)(2)(C), struck out “and the deduction under section 219 shall be taken into account” after “taken into account”.

Subsec. (c)(3)(C)(i)(II). Pub. L. 105–277 substituted “, and” for period at end.

Subsec. (d)(1). Pub. L. 105–206, §6005(b)(5)(B), substituted “Exclusion” for “General rules” in heading and amended text generally. Prior to amendment, text read as follows:

“(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.”

Subsec. (d)(2)(B). Pub. L. 105–206, §6005(b)(3)(A), added subpar. (B) and struck out heading and text of former subpar. (B). Text read as follows: “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.”

Subsec. (d)(2)(C). Pub. L. 105–206, §6005(b)(3)(B), added subpar. (C).

Subsec. (d)(3)(A). Pub. L. 105–206, §6005(b)(4)(A), added cl. (iii) and concluding provisions and struck out former cl. (iii) which read as follows: “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.”

Subsec. (d)(3)(D). Pub. L. 105–206, §6005(b)(6)(B), redesignated subpar. (E) as (D) and struck out heading and text of former subpar. (D). Text read as follows: “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.”

Subsec. (d)(3)(E). Pub. L. 105–206, §6005(b)(6)(B), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).

Subsec. (d)(3)(F). Pub. L. 105–206, §6005(b)(6)(B), redesignated subpar. (G) as (F). Former subpar. (F) redesignated (E).

Pub. L. 105–206, §6005(b)(4)(B), added subpar. (F).

Subsec. (d)(3)(G). Pub. L. 105–206, §6005(b)(6)(B), redesignated subpar. (G) as (F).

Pub. L. 105–206, §6005(b)(4)(B), added subpar. (G).

Subsec. (d)(4). Pub. L. 105–206, §6005(b)(5)(A), substituted “Aggregation and ordering rules” for “Coordination with individual retirement accounts” in heading and amended text generally. Prior to amendment, text read as follows: “Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.”

Subsec. (d)(6). Pub. L. 105–206, §6005(b)(6)(A), added par. (6).

Subsec. (d)(7). Pub. L. 105–206, §6005(b)(7), added par. (7).

Subsec. (f). Pub. L. 105–206, §6005(b)(9), added subsec. (f).

Effective and Termination Dates of 2001 Amendment

Amendment by Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2005, see section 617(f) of Pub. L. 107–16, set out as a note under section 402 of this title.

Amendment by Pub. L. 107–16 inapplicable to taxable, plan, or limitation years beginning after Dec. 31, 2010, and the Internal Revenue Code of 1986 to be applied and administered to such years as if such amendment had never been enacted, see section 901 of Pub. L. 107–16, set out as a note under section 1 of this title.

Effective Date of 1998 Amendments

Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.

Amendment by section 6005(b)(1)–(7), (9) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Pub. L. 105–206, title VII, §7004(b), July 22, 1998, 112 Stat. 833, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2004.”

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 2005 ed., current through 2006-01-02 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-408A&asof=2006-01-02 · printed Oct 16, 2026
On this page
  • (a) General rule
  • (b) Roth IRA
  • (c) Treatment of contributions
  • (d) Distribution rules
  • (e) Qualified rollover contribution
  • (f) Individual retirement plan
Cited by (code & regs)
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Individual retirement account or annuity.
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  • 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)
  • PLR 202631003 Jul 31, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 202630003 Jul 24, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 202621003 May 22, 2026 — Individual Retirement Accounts UIL 408.00-00, 408.03-00 (d)(3)
  • PLR 202549002 Dec 5, 2025 — Individual Retirement Accounts UIL 408.00-00 (d)(3)
  • PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (d)(3)
  • PLR 202519010 May 9, 2025 — Individual Retirement Accounts UIL 408.00-00, 408.03-00, 408.05-00 (d)(3)
  • PLR 202508002 Feb 21, 2025 — Rollover Contributions UIL 408.03-00 (d)(3)
  • PLR 202416009 Apr 19, 2024 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • 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)
  • PLR 202214008 Apr 8, 2022 — Rollover Contributions UIL 408.03-00 (d)(3)
  • 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
  • PLR 201650003 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00
  • 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
  • PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
  • PLR 200706008 Feb 9, 2007 — Eligible Deferred Compensation Plan Defined UIL 457.05-00
  • 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)