 So in original. Probably should not be capitalized.

and other individual retirement plans.

Editorial Notes

References in Text

The date of the enactment of this section, referred to in subsec. (b)(1)(C)(i)(I), is the date of enactment of Pub. L. 119–21, which was approved July 4, 2025.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Pub. L. 119–21, set out as a note under section 128 of this title.