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IRS Offers Amendment Extension for Roth 401(k) Rollover Feature
Business Insurance; 
Nov. 30, 2010
Excerpt: Employers can add a feature to their 401(k) plans by the end of the year to allow participants to transfer 401(k) plan account balances to Roth 401(k) accounts and take advantage of a soon-to-expire one-time tax break without having to formally amend their 401(k) plans until the end of 2011, the Internal Revenue Service announced Friday.
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