Randall & Hurley, Inc.
Loren D. Stark Company
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|Text of Final Regs on 'Deemed IRAs' In Qualified Retirement Plans (PDF)|
Internal Revenue Service [IRS]
July 20, 2004
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).
|Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).|
|An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).|