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Pension Resource

Treas. Reg. § 1.408A-9

Effective date.
eCFR amendment effective 2016-05-18 · current · last amended by T.D. 8816, 64 FR 5611, Feb. 4, 1999
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This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8:
Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply?
A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.
Source credit, amendments & notes

[T.D. 8816, 64 FR 5611, Feb. 4, 1999]

Treas. Reg. § 1.408A-9 — Effective date. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.408A-9&asof=2017-07-18 · printed Oct 16, 2026
Implements
I.R.C. § 408A Roth IRAs
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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
Apr 1, 1999currenteCFR amendment effective 2016-05-18 run 2T.D. 8816, 64 FR 5611, Feb. 4, 1999View
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