# Roth IRAs
> **IRS** · Final regulations. · Published 1999-02-04 · 64 FR 5597
## Document
- **Document number:** 99-2550
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 5597
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-02-04
- **Treasury docket:** TD 8816
## Abstract

This document contains final regulations relating to Roth IRAs under section 408A of the Internal Revenue Code (Code). Roth IRAs were created by the Taxpayer Relief Act of 1997 as a new type of IRA that individuals can use beginning in 1998. Section 408A was amended by the Internal Revenue Service Restructuring and Reform Act of 1998. On September 3, 1998, a notice of proposed rulemaking was published in the Federal Register (63 FR 46937) under Code section 408A. Written comments were received regarding the proposed regulations. On December 10, 1998, a public hearing was held on the proposed regulations. The final regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians or issuers of Roth IRAs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/02/04/99-2550/roth-iras)
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