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IRS Guidance Gives In-Plan Roth Rollovers New Life (PDF)
Groom Law Group in Taxes -- The Tax Magazine 
Mar. 27, 2014
5 pages. Excerpt: "This column briefly reviews the history of the Roth program, summarizes the new guidance in this area, reviews the comprehensive rules applicable to all in-plan Roth rollovers, and provides action steps for plan sponsors to take a fresh look at this optional plan design feature."
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