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Treasury Regulations (26 C.F.R.)

26 CFR § 1.408A-9

Effective date.

Official textecfr.govlast amended

This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8:

Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply?

A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.

[T.D. 8816, 64 FR 5611, Feb. 4, 1999]

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In this part (40 sections)
  1. 1.407-1 · Treatment of certain employees of domestic subsidiaries…
  2. 1.408-1 · General rules.
  3. 1.408-2 · Individual retirement accounts.
  4. 1.408-3 · Individual retirement annuities.
  5. 1.408-4 · Treatment of distributions from individual retirement…
  6. 1.408-5 · Annual reports by trustees or issuers.
  7. 1.408-6 · Disclosure statements for individual retirement arrangements.
  8. 1.408-7 · Reports on distributions from individual retirement plans.
  9. 1.408-8 · Distribution requirements for individual retirement plans.
  10. 1.408-11 · Net income calculation for returned or recharacterized IRA…
  11. 1.408(q)-1 · (q)-1 Deemed IRAs in qualified employer plans.
  12. 1.408A-0 · Roth IRAs; table of contents.
  13. 1.408A-1 · Roth IRAs in general.
  14. 1.408A-2 · Establishing Roth IRAs.
  15. 1.408A-3 · Contributions to Roth IRAs.
  16. 1.408A-4 · Converting amounts to Roth IRAs.
  17. 1.408A-5 · Recharacterized contributions.
  18. 1.408A-6 · Distributions.
  19. 1.408A-7 · Reporting.
  20. 1.408A-8 · Definitions.
  21. 1.408A-9 · Effective date.
  22. 1.408A-10 · Coordination between designated Roth accounts and Roth IRAs.
  23. 1.409-1 · Retirement bonds.
  24. 1.409A-0 · Table of contents.
  25. 1.409A-1 · Definitions and covered plans.
  26. 1.409A-2 · Deferral elections.
  27. 1.409A-3 · Permissible payments.
  28. 1.409A-4 · Calculation of income inclusion. [Reserved]
  29. 1.409A-5 · Funding. [Reserved]
  30. 1.409A-6 · Application of section 409A and effective dates.
  31. 1.409(p)-1 · (p)-1 Prohibited allocation of securities in an S…
  32. 1.409(p)-1T · (p)-1T Prohibited allocations of securities in an S…
  33. 1.410(a)-1 · (a)-1 Minimum participation standards; general rules.
  34. 1.410(a)-2 · (a)-2 Effective dates.
  35. 1.410(a)-3 · (a)-3 Minimum age and service conditions.
  36. 1.410(a)-3T · (a)-3T Minimum age and service conditions (temporary).
  37. 1.410(a)-4 · (a)-4 Maximum age conditions and time of participation.
  38. 1.410(a)-5 · (a)-5 Year of service; break in service.
  39. 1.410(a)-6 · (a)-6 Amendment of break in service rules; Transition…
  40. 1.410(a)-7 · (a)-7 Elapsed time.
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