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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 98–59, page 8. Roth IRAs; prototypes. This procedure describes the method for obtaining approval of prototype Roth IRAs (including dual-purpose IRAs) by a prototype sponsor. It also provides guidance on transitional relief for users of Roth IRAs that have not been approved by the Service.

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▸Contents — Internal Revenue Bulletin 1998-50
Internal Revenue Bulletin 1998-50

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