§ 1.408A-0 Roth IRAs; table of contents.

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows:

§ 1.408A-1 Roth IRAs in general. § 1.408A-2 Establishing Roth IRAs. § 1.408A-3 Contributions to Roth IRAs. § 1.408A-4 Converting amounts to Roth IRAs. § 1.408A-5 Recharacterized contributions. § 1.408A-6 Distributions. § 1.408A-7 Reporting. § 1.408A-8 Definitions. § 1.408A-9 Effective date.

[T.D. 8816, 64 FR 5601, Feb. 4, 1999]