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TREAS/IRS RIN: 1545-BE65 Publication ID: Fall 2008 
Title: Converting an IRA Annuity to a Roth IRA  
Abstract: The proposed regulations provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. The regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, trustees, custodians, and issuers of Roth IRAs. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/22/2005  70 FR 48924   
NPRM Comment Period End  11/21/2005    
Final Action Completed by TD 9418  07/29/2008  73 FR 43860   
Additional Information: REG-122857-05 Drafting attorney: William D. Gibbs (202) 622-7631 Reviewing attorney: Cathy V. Pastor (202) 622-6090 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BE66 
Agency Contact:
William D. Gibbs
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4422,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087
Email: william.d.gibbs@irscounsel.treas.gov