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–9 Effective date.
[T.D. 8816, 64 FR 5601, Feb. 4, 1999]