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Converting an IRA Annuity to a Roth IRA

tax-irs · IRS · Rule · Published 2008-07-29 · Effective 2008-07-29 · 73 FR 43860

Document

Document number
E8-17271
Federal Register citation
73 FR 43860
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2008-07-29
Effective date
2008-07-29
Treasury docket
TD 9418

Abstract

This document contains final regulations under section 408A of the Internal Revenue Code (Code). These final regulations provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. These final regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians and issuers of Roth IRAs.

Source

Authoritative
Federal Register document
Machine
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