Treasury Posts Final Regulations for Roth 401(k) Plan Contributions

January 3, 2006 – The Treasury Department has now posted Treasury Decision (TD) 9237, which contains final regulations for designated Roth contributions under qualified cash or deferred arrangements described in IRC Sec. 401(k), commonly referred to as “Roth 401(k) contributions” (announced earlier in BISYS’ Latest News).

TD 9237 may be accessed at http://www.ustreas.gov/press/releases/reports/roth401k_reg_attch.pdf.