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Internal Revenue Bulletin 2007-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2007–55, page 1384. Roth IRA; rollover; prototype. This announcement provides that sponsors of prototype Roth IRAs must amend their prototype Roth IRA documents in order to permit the rollover of amounts from designated Roth accounts described in section 402A of the Code.

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▸Contents — Internal Revenue Bulletin 2007-23

Internal Revenue Bulletin 2007-23

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