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Assessing the Roth 401(k): It May Not Be Around Forever, but There Are Real Benefits
Investment Advisor 
July 25, 2005
Excerpt: By now you've probably started to think about the new Roth 401(k), which begins on January 1, 2006. .... The Internal Revenue Service proposed regulations for the new plans in March and is still soliciting comments. But it may be worth spending some time considering the implications of the Roth 401(k) so that you are ready to go when regulations are final. This is very time sensitive since the entire EGTRRA is scheduled to end after 2010, unless Congress acts to extend it.
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