Roth IRAs; table of contents

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows:

§ 1.408A-1 Roth IRAs in general.

§ 1.408A-2 Establishing Roth IRAs.

§ 1.408A-3 Contributions to Roth IRAs.

§ 1.408A-4 Converting amounts to Roth IRAs.

§ 1.408A-5 Recharacterized contributions.

§ 1.408A-6 Distributions.

§ 1.408A-7 Reporting.

§ 1.408A-8 Definitions.

§ 1.408A-9 Effective date.