26 C.F.R. § 11.408(a)(2)-1. - § 11.408(a)(2)-1 Trustee of Individual Retirement Accounts.

Current as of January 1, 1970

Section 11.408(a)(2)-1 - § 11.408(a)(2)-1 Trustee of Individual Retirement Accounts.Section 11.408(a)(2)-1 - § 11.408(a)(2)-1 Trustee of Individual Retirement Accounts.

Section 11.401(b)-1 - § 11.401(b)-1 Certain Retroactive Changes in Plan.Section 11.410-1 - § 11.410-1 Election by Church to Have Participation, Vesting, Funding, Etc., Provisions Apply.

§ 11.408(a)(2)-1 Trustee of individual retirement accounts.

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]

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