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Text of Corrections to IRS Final Regs on Designated Roth Accounts in 401(k) Plans
Internal Revenue Service [IRS] 
[Official Guidance] June 5, 2007
Excerpt: This document contains corrections to final regulations (TD9324) that were published in the Federal Register on Monday, April 30,2007 (72 FR 21103) providing guidance concerning the taxation ofdistributions from designated Roth accounts under qualified cash ordeferred arrangments under section 401(k).
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