Where are the Roth rules found?
The Roth 401k option was authorized as part of Economic Growth and Tax Relief Reconciliation Act (EGTRRA), which added section 402A to the Internal Revenue Code. In addition, the IRS has issued proposed regulations to implement Roth 401ks. We are awaiting the finalization of these regulations and issuance of guidance on model plan language (LRMs) before adding relevant provisions to our plan documents.
