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EBRI Projects Impact on Retirement Plans of Proposal to End 'Double Taxation' of Dividends (PDF)
Employee Benefit Research Institute [EBRI] 
Mar. 10, 2003
5 pages. Excerpt: It is likely to have only a limited impact in any direction on most current retirement and savings plan participants. Once the Roth 401(k) is in place in 2006, under current law, this becomes even more the case.... It is unlikely the administration's proposal will cause a large number of people to change the way they invest. It appears more to be just a tax 'break' for stock owners, and for many it will be quite small.
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