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31 C.F.R. § 347.3

Definitions.

§ 347.3 Definitions.

(a) Auto-IRA means an individual retirement account for or opened on behalf of a participant in a state retirement savings program (whether or not the program provides for automatic enrollment).

(b) State Auto-IRA program means a state Auto-IRA retirement savings program.

(c) IRA means an individual retirement account.

(d) Custodian means a trustee or custodian of a Roth IRA or traditional IRA.

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