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IRS Proposed Rules for Roth 401(k) Accounts (PDF)
Prudential Retirement
Apr. 6, 2005
2 pages. Excerpt: Finally, the proposed rules provide guidance only on Roth 401(k) accounts. They do not cover Roth 403(b) arrangements. We expect the IRS to issue guidance on Roth 403(b) arrangements when the final Section 403(b) regulations are published later this year. We anticipate that the rules relating to Roth 403(b) accounts will closely resemble the rules that apply to Roth 401(k) accounts.
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