Treasury Regulations (26 C.F.R.)
26 CFR § 11.408(a)(2)-1
Trustee of individual retirement accounts.
Official textecfr.govlast amended
A person may demonstrate to the satisfaction of the Commissioner that the manner in which he will administer the trust will be consistent with the requirements of section 408 only upon the filing of a written application to the Commissioner of Internal Revenue, Attention: E:EP, Internal Revenue Service, Washington, D.C. 20224. Such application must meet the applicable requirements of the regulations under section 401(d)(1) relating to nonbank trustees of pension and profit-sharing trusts benefiting owner-employees.
[T.D. 7390, 40 FR 53580, Nov. 19, 1975]
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In this part (9 sections)
- 11.401(a)-11 · Qualified joint and survivor annuities.
- 11.401(a)-19 · Nonforfeitability in case of certain withdrawals.
- 11.401(b)-1 · Certain retroactive changes in plan.
- 11.408(a)(2)-1 · Trustee of individual retirement accounts.
- 11.410-1 · Election by church to have participation, vesting, funding,…
- 11.410(b)-1 · Minimum coverage requirements.
- 11.412(c)-7 · Election to treat certain retroactive plan amendments as…
- 11.412(c)-11 · Election with respect to bonds.
- 11.412(c)-12 · Extension of time to make contributions to satisfy…