1545-BL98 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance on Rules Applicable to IRAs Under Sections 408 and 408A

This regulation will provide guidance relating to individual retirement arrangements (IRAs-individual retirement accounts, individual retirement annuities, or retirement bonds).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 CFR 219 26 CFR 408 26 CFR 408A 26 U.S.C. 7805(e) No NPRM 07/14/1981 46 FR 36198 Partial Withdrawal of NPRM 07/11/2014 79 FR 40031 Final Action 12/00/2018 REG-209459-78 Drafter attorney: Patrick Gutierrez (202) 317-6363 Reviewer attorney: Cathy Pastor (202) 317-4832 Treasury attorney: Harlan Weller (202) 622-1001 CC:TEGE No No Federal No No No No Patrick Gutierrez Attorney 1545 Internal Revenue Service IRS 202 317-6363 855 605-5282 patrick.t.gutierrez@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224