# Converting an IRA Annuity to a Roth IRA
> **IRS** · Final regulations. · Published 2008-07-29 · Effective 2008-07-29 · 73 FR 43860
## Document
- **Document number:** E8-17271
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 43860
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/29/E8-17271/converting-an-ira-annuity-to-a-roth-ira)
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