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TREAS/IRS RIN: 1545-BL98 Publication ID: Spring 2014 
Title: ●Guidance on Rules Applicable to IRAs under Sections 408 and 408A 
Abstract: This regulation will provide guidance relating to individual retirement arrangements (IRAs - individual retirement accounts, individual retirement annuites or retirement bonds). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 219    26 CFR 408    26 CFR 408A     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/14/1981  46 FR 36198   
Next Action Undetermined  To Be Determined 
Additional Information: REG-209459-78 Drafting attorney: Neil Sandhu (202) 317-4841 Reviewing attorney: Cathy Pastor (202) 317-4832 Treasury attorney: Harlan Weller (202) 622-1001 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Neil Sandhu
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086
Email: neil.sandhu@irscounsel.treas.gov