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§ 1.408A-0   Roth IRAs; table of contents.

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.

[T.D. 8816, 64 FR 5601, Feb. 4, 1999]

©2007 Leonard Gerstein LTD.

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