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Internal Revenue Bulletin:  2006-20 

May 15, 2006 


Table of Contents

Notice 2006-44 Notice 2006-44

Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors, practitioners, and employers (plan sponsors) who want to provide for designated Roth contributions in their section 401(k) plans. The sample amendment will help those plan sponsors comply with the requirement to timely adopt a discretionary amendment by the end of the plan year in which the amendment is effective.

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