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|Treasury Regulations for Roth Contributions to 401(k) and 403(b) Plans (PDF)|
May 17, 2006
5 pages. Excerpt: The final and proposed regulations impose considerable new responsibilities on plan sponsors that introduce designated Roth contributions to a 401(k) or 403(b) plan. The reporting and recordkeeping requirements under the proposed regulations, in particular, bring a new level of detail to the tracking and communication of elective contributions.
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