federal_register: 2014-22324

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-22324 Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations Proposed Rule This document contains proposed amendments to the regulations that address the tax treatment of distributions from designated Roth accounts under tax-favored retirement plans. The proposed regulations would limit the applicability of the rule regarding the allocation of after-tax amounts when disbursements are made to multiple destinations so the allocation rule applies only to distributions made before the earlier of January 1, 2015 or a date chosen by the taxpayer that is on or after September 18, 2014. These regulations would affect administrators of, employers maintaining, participants in, and beneficiaries of designated Roth accounts under tax-favored retirement plans. 2014-09-19 2014 9 https://www.federalregister.gov/documents/2014/09/19/2014-22324/removal-of-allocation-rule-for-disbursements-from-designated-roth-accounts-to-multiple-destinations https://www.govinfo.gov/content/pkg/FR-2014-09-19/pdf/2014-22324.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed amendments to the regulations that address the tax treatment of distributions from designated Roth accounts under tax-favored retirement plans. The proposed regulations would limit the applicability of the rule regarding... 1545-BK08

Links from other tables