1.408A-0—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-1Roth IRAs in general.
§ 1.408A-2Establishing Roth IRAs.
§ 1.408A-3Contributions to Roth IRAs.
§ 1.408A-4Converting amounts to Roth IRAs.
§ 1.408A-5Recharacterized contributions.
§ 1.408A-6Distributions.
§ 1.408A-7Reporting.
§ 1.408A-8Definitions.
§ 1.408A-9Effective date.