- Made after December 31, 1981,
- Made in a taxable year beginning after such date
- Made for a taxable year beginning before January 1, 1987, and
- Allowable as a deductible contribution to a traditional IRA for the taxable year.
IRC § 72(o)(5)
Additional Helpful Information
- DECs were repealed under TRA ’86 §1101(b)
- Notice 87-16