26 CFR 11.408(a)(2)-1
§ 11.408(a)(2)-1 Trustee of individual retirement accounts.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 11.408(a)(2)-1, § 11.408(a)(2)-1 Trustee of individual retirement accounts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112492
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.