# Treas. Reg. § 1.408A-9: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.408A-9>. Interprets 26 U.S.C. § 408A.

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]