Text of Final Regs on 'Deemed IRAs' In Qualified Retirement Plans (PDF)

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[Official Guidance]

7/20/2004: Text of Final Regs on 'Deemed IRAs' In Qualified Retirement Plans (PDF) (Internal Revenue Service [IRS])

25 pages. Excerpt: This document contains final regulations providing guidance under section 408(q) regarding accounts or annuities that are part of qualified employer plans but are to be treated as individual retirement plans.... This document also contains temporary regulations under section 408(a) providing a special rule for governmental units seeking approval to serve as nonbank trustees of individual retirement accounts for purposes of section 408(q).

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