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IRS Issues Final Rules for Roth 401(k) Accounts (PDF)
Prudential Retirement Link to more items from this source
Feb. 13, 2006
4 pages. Excerpt: This information applies to 401(k) plans, including multiemployer plans, governmental plans, and nonelecting church plans. This information does not apply to ERISA 403(b) plans or non-ERISA 403(b) arrangements.

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