Internal Revenue Service June 18, 2007 – Federal Register Recent Federal Regulation Documents
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Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
This document contains final regulations under section 408 of the Internal Revenue Code. The final regulations provide special rules for a governmental unit which seeks to qualify as a nonbank trustee of a deemed IRA that is part of its qualified employer plan. These final regulations affect only such governmental units.
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