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ROTH 401(k)/403(b) The Roth 401(k), as enacted in 2001, goes into effect on 1/1/2006 and stays available through 12/31/10 before disappearing unless extended by legislative action. To view the final regulations setforth by the IRS at the start of 2006, please click the following PDF link:
IRS Final Regulations regarding Roth 401(k) This area of our website provides technical and planning information on the Roth 401(k)/403(b) for investment professionals and plan sponsors to provide participants.
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