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eBook details

• Title: Designated Roth Accounts Under Section 402A (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 06, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 191 KB

Description

The Law Library presents the complete text of the Designated Roth Accounts Under Section 402A (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations under sections 401(k), 402(g), 402A, and 408A of the Internal Revenue Code (Code) relating to designated Roth accounts. These final regulations provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash or deferred arrangements under section 401(k). These final regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) and section 403(b) plans, as well as owners and beneficiaries of Roth IRAs and trustees of Roth IRAs.

This ebook contains:
- The complete text of the Designated Roth Accounts Under Section 402A (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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