Wednesday, January 04, 2006

Treasury/IRS Issue Final Regs on Roth IRAs

Final regulations are now available on Sections 401(k) and 401 (m) related to Roth IRAs and related to the 2001 tax cut. These regulations allow certain employee withholdings to be treated similarly to Roth IRAs: no tax deduction when the contribution is made but earnings and distributions to be tax-exempt.


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