Effective date

This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8:

Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply?

A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.