Internal Revenue Bulletin:  2006-3 

January 17, 2006 

EMPLOYEE PLANS


Table of Contents

Rev. Proc. 2006-13 Rev. Proc. 2006-13

Reporting requirements; fair market value of conversion; Roth IRAs. This procedure provides safe harbor methods for determining the fair market value of an annuity contract that has not yet been annuitized for purposes of determining the amount includible in gross income as a result of a conversion of a traditional IRA to a Roth IRA, as described in Q&A-14 of section 1.408A-4T.


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