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Text of IRS Announcement 97-122
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 4, 1997 "The Service is issuing two model Roth IRA Forms, 5305-R and 5305-RA, for use by trustees and custodians, respectively, beginning in 1998. In addition, the following interim guidance is provided for prototype sponsors and individual contributors to Roth IRAs established under section 408A of the Internal Revenue Code in response to questions from the public." MORE >> |
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