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IRS Issues Proposed Roth 401(k) Regulations (PDF)
Eversheds Sutherland
Mar. 22, 2005 3 pages. Excerpt: On March 2, 2005, the Internal Revenue Service ('IRS') published proposed amendments to the regulations under Internal Revenue Code ('Code') sections 401(k) and (m) addressing the requirements for designated Roth contributions to cash or deferred arrangements under Code section 401(k). MORE >> |
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