Internal Revenue Bulletin:  2005-13 

March 28, 2005 

EMPLOYEE PLANS


Table of Contents

REG-152354-04 REG-152354-04

Proposed regulations under section 401(k) of the Code would provide guidance concerning the requirements for designated Roth contributions to qualified cash or deferred arrangements. The regulations would affect section 401(k) plans that provide for designated Roth contributions and participants eligible to make elective contributions under these plans.


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