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Roth In-Plan Conversions Compliance Alert: Critical Issues and Potential Risks (PDF)
SPARK Institute 
[Guidance Overview] Oct. 25, 2010
4 pages. Excerpt: The new law does not include the information and details that plan sponsors and record keepers need in order to make the necessary plan and administrative changes to offer the feature. Regulatory guidance from the Treasury Department ... is needed before plan sponsors can make in-plan conversions available without creating potential problems for their plans and participants.'
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