May 3, 2006 |
Posted By Diane Pfadenhauer |
Sample Amendment for Roth Elective Deferrals
The IRS recently issued a sample Roth amendment for 401(k) plans In other words, if an employer wishes to allow participants to make Roth elective deferrals in their 401(k) plans and, therefore, amend their plan accordingly, this will serve as an acceptable amendment for your plan.
