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| Considering the Roth 401(k) (PDF) Invesmart  Feb. 28, 2006 9 pages. Excerpt: On December 30, 2005, the Internal Revenue Service (IRS) issued the final Roth 401(k) regulations allowing plan participants to make after-tax Roth IRA-like contributions to their 401(k) plans. 401(k) plan sponsors were allowed to offer this optional feature starting in 2006. These regulations finalized the proposed regulations that were issued in March 2005. |
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