# Converting an IRA Annuity to a Roth IRA
> **IRS** · Temporary Regulations. · Published 2005-08-22 · Effective 2005-08-19 · 70 FR 48868
## Document
- **Document number:** 05-16403
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 48868
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-08-22
- **Effective date:** 2005-08-19
- **Treasury docket:** TD 9220
## Abstract

This document contains temporary regulations under section 408A of the Internal Revenue Code (Code). These temporary regulations provide guidance concerning the tax consequences of converting a non- Roth IRA annuity to a Roth IRA. These temporary regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians and issuers of Roth IRAs. The text of these temporary regulations also serves as the text of proposed regulations set forth in a notice of proposed rulemaking in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/22/05-16403/converting-an-ira-annuity-to-a-roth-ira)
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