This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows:

§ 1.408A-1 Roth IRAs in general.§ 1.408A-2 Establishing Roth IRAs.§ 1.408A-3 Contributions to Roth IRAs.§ 1.408A-4 Converting amounts to Roth IRAs.§ 1.408A-5 Recharacterized contributions.§ 1.408A-6 Distributions.§ 1.408A-7 Reporting.§ 1.408A-8 Definitions.§ 1.408A-9 Effective date.[T.D. 8816, 64 FR 5601, Feb. 4, 1999]