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Recent Guidance Relating to Pretax and After-Tax Distributions
Milliman Retirement Town Hall 
Oct. 9, 2014 "With an increase in the number of retirement plans that offer Roth after-tax contributions, more participants may be retiring with pretax and after-tax amounts in their plan accounts.... The new rules assign the pretax amount to the direct rollover portion first. This allows participants to directly roll over the pretax portions. Any excess pretax amount is next assigned to any indirect rollover and remaining pretax amounts are taxable." MORE >> |
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