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TREAS/IRS | RIN: 1545-BL98 | Publication ID: Fall 2018 |
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 annuities, or retirement bonds). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
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 U.S.C. 7805(e) |
Legal Deadline:
None |
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Timetable:
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Additional Information: 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 | |
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: Patrick Gutierrez Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6363 Fax:855 605-5282 Email: patrick.t.gutierrez@irscounsel.treas.gov |