Pension, Profit-Sharing, Stock Bonus Plans, etc.
§ 1.408A-9 Effective date.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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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