Treasury Regulations · 26 CFR
§ 1.408A-9. Effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 408A
Cite as 26 CFR § 1.408A-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 4, 1999 by T.D. 8816
- Issued under
- 26 U.S.C. § 408A
- Length
- 60 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8:
Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply?
A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.
[T.D. 8816, 64 FR 5611, Feb. 4, 1999]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8816 (64 FR 5611)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 1.408A-5 Recharacterized contributions.
- § 1.408A-6 Distributions.
- § 1.408A-7 Reporting.
- § 1.408A-8 Definitions.
- § 1.408A-9 Effective date.
- § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
- § 1.409-1 Retirement bonds.
- § 1.409A-0 Table of contents.
- § 1.409A-1 Definitions and covered plans.