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SECTION 1. PURPOSE

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

This revenue procedure (1) provides guidance on obtaining opinion letters to drafters of Roth IRAs and (2) provides transitional relief for users of Roth IRAs that have not been approved by the Internal Revenue Service.

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▸Contents — Internal Revenue Bulletin 1998-50

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