Final Roth 401(k) Distributions, 415 Regulation Anticipated

December 12, 2006 – The Treasury Department has published its semiannual regulatory agenda, including a prediction that the Department will issue by year’s end the anticipated final regulations on distributions from designated Roth (Roth 401(k)) accounts, as well as final regulations on IRC Sec. 415 annual contribution and benefit (annual additions) limitations. The text of Treasury’s anticipated regulatory agenda as published in the Federal Register may be accessed as follows.