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SECTION 3. OPINION LETTERS
Internal Revenue Bulletin 1998-50 · 2026-10-03 edition · updated 2026-10-04 · United States
FOR ROTH IRAS
.01 Prototype program. A prototype sponsor may apply to the Service for an opinion letter for a Roth IRA submitted pursuant to this section 3. The same procedures and user fees apply to a submission for an opinion letter for a Roth IRA as those that apply for a traditional IRA, with the exceptions described in sections 3.02 and 3.03 below. (See Rev. Procs. 87–50 and 98–8.) .02 Procedural requirements. An application for approval of a prototype Roth
December 14, 1998 8 1998–50 I.R.B.
document should indicate which model form it is identical to and the revision date of the form.
.06 Sample language. Sample language (also known as Listing of Required Modifications, or LRMs) that the Service finds acceptable for Roth IRAs may be obtained by writing to the Service at: Internal Revenue Service, 1111 Constitution Avenue NW, Attention OP:E:EP, Room 6550, Washington, D.C. 20224. “LRM Request” should be clearly printed on the envelope. Alternatively, a request for an LRM may be faxed to Nancy Arrington at (202) 622-6199.
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