26 CFR § 11.408(a)(2)-1

26 CFR · Internal Revenue

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

TitleTitle 26: Internal Revenue PartPart 11: Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 11.408(a)(2)-1 (Trustee of individual retirement accounts.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 11.408(a)(2)-1 (2026).

Text

§ 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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§ 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]