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Roth 401(k) and 403(b) Contributions Addressed in Proposed and Final IRS Regulations  

Author:  David N. Levine.

Source: Volume 23, Number 03, Spring 2006 , pp.193-201(9)

Journal of Taxation of Investments

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The IRS recently issued proposed and final regulations on Roth contributions to 401(k) and 403(b) plans. The final regulations provide guidance on the election and recordkeeping of Roth contributions. The proposed regulations provide guidance on the taxation of distributions from Roth accounts, Roth account recordkeeping and reporting requirements, and Roth contributions to 403(b) plans. This article focuses on the guidance in the proposed and final regulations.


Affiliations:  1: Groom Law Group, CharteredGroom Law Group, Chartered.

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