Treasury Regulations · 26 CFR
§ 11.408(a)(2)-1. Trustee of individual retirement accounts.
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. § 408(a)(2)
Cite as 26 CFR § 11.408(a)(2)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 19, 1975 by T.D. 7390
- Issued under
- 26 U.S.C. § 408(a)(2)
- Length
- 100 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
A person may demonstrate to the satisfaction of the Commissioner that the manner in which he will administer the trust will be consistent with the requirements of section 408 only upon the filing of a written application to the Commissioner of Internal Revenue, Attention: E:EP, Internal Revenue Service, Washington, D.C. 20224. Such application must meet the applicable requirements of the regulations under section 401(d)(1) relating to nonbank trustees of pension and profit-sharing trusts benefiting owner-employees.
(Sec. 408(a)(2) of the Internal Revenue Code of 1954 (88 Stat. 959, 26 U.S.C. 408(a)(2)))
[T.D. 7390, 40 FR 53580, Nov. 19, 1975]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 7390 (40 FR 53580)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 11 Temporary income tax regulations under the employee retirement income security act of 1974
Nearby sections
- § 11.401(a)-11 Qualified joint and survivor annuities.
- § 11.401(a)-19 Nonforfeitability in case of certain withdrawals.
- § 11.401(b)-1 Certain retroactive changes in plan.
- § 11.408(a)(2)-1 Trustee of individual retirement accounts.
- § 11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
- § 11.410(b)-1 Minimum coverage requirements.
- § 11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
- § 11.412(c)-11 Election with respect to bonds.