IRS proposes regulations on designated Roth contributions to 401(k) plans
By Alec Dike & Francis Grealy
Corporate Law Departments,
May 2005
The IRS has issued proposed amendments to the 401(k) and (m) regulations that would provide guidance on designated Roth contributions under Internal Revenue Code Section 402A, added by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).
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