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Internal Revenue Bulletin:  2007-23 

June 4, 2007 


Table of Contents

Announcement 2007-55 Announcement 2007-55

Roth IRA; rollover; prototype. This announcement provides that sponsors of prototype Roth IRAs must amend their prototype Roth IRA documents in order to permit the rollover of amounts from designated Roth accounts described in section 402A of the Code.

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