"Employers may now allow employees to elect to have fully vested matching and nonelective contributions made to a designated Roth account under a qualified plan, or a Roth SEP IRA or Roth Simple IRA. For tax treatment and income tax purposes, the IRS treats these designated Roth employer contributions as if they were in-plan Roth rollovers ... Because of this reporting treatment, Form 1099-R must be issued for these contributions."  MORE >>