State statute · Federal sources
26 U.S.C. s. 408A: Roth IRAs
Edition and licensing notes
Publisher. U.S. Government Publishing Office (govinfo.gov)
Edition. U.S. Code (govinfo), retrieved 2026-08-28
Status. U.S. Code, public domain.
What this document is
26 U.S.C. s. 408A: Roth IRAs is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 408A(c)(2), contribution limit
“The aggregate amount of contributions for any taxable year to all Roth IRAs maintained for the benefit of an individual shall not exceed the excess (if any) of - (A) the maximum amount allowable as a deduction under section 219 with respect to such individual for such taxable year (computed without...”
- 26 U.S.C. § 408A(d)(2)(B), distributions within the nonexclusion period
“(B) Distributions within nonexclusion period A payment or distribution from a Roth IRA shall not be treated as a qualified distribution under subparagraph (A) if such payment or distribution is made within the 5-taxable year period beginning with the first taxable year for which the individual made...”
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