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Text of Temporary Regulations on Tax Consequences of Converting Non-Roth IRA Annuity to a Roth IRA (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Aug. 19, 2005 Excerpt: This document contains temporary regulations under section 408A of the Internal Revenue Code (Code). These temporary regulations provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. MORE >> |
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