# Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
> **IRS** · Final regulations and removal of temporary regulations. · Published 2007-06-18 · Effective 2007-06-18 · 72 FR 33387
## Document
- **Document number:** E7-11636
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 33387
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2007/06/18/E7-11636/deemed-iras-in-governmental-plansqualified-nonbank-trustee-rules)
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