Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules

tax-irs · IRS · Rule · Published 2007-06-18 · Effective 2007-06-18 · 72 FR 33387

Document

Document number: E7-11636
Federal Register citation: 72 FR 33387
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2007-06-18
Effective date: 2007-06-18
Treasury docket: TD 9331

Abstract

This document contains final regulations under section 408 of the Internal Revenue Code. The final regulations provide special rules for a governmental unit which seeks to qualify as a nonbank trustee of a deemed IRA that is part of its qualified employer plan. These final regulations affect only such governmental units.

Source

Authoritative: Federal Register document
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