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2011-08-25
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Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k)
Rules and Regulations
D09002ee1bde27375
D09002ee1bde27449
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains amendments to the regulations under section 401(k) and (m) of the Internal Revenue Code. These regulations provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements described in section 401(k). These regulations affect section 401(k) plans that provide for designated Roth contributions and participants eligible to make elective contributions under these plans.
71 FR 6
https://www.govinfo.gov/app/details/FR-2006-01-03/05-24495
05-24495
fr03ja06-3
RIN 1545-BE05
4830-01-P
TD 9237
https://www.govinfo.gov/app/details/FR-2006-01-03/05-24495
https://www.govinfo.gov/content/pkg/FR-2006-01-03/html/05-24495.htm
https://www.govinfo.gov/content/pkg/FR-2006-01-03/pdf/05-24495.pdf
Bonds; Employee Benefit Plans; Income Taxes; Pensions; Reporting and Recordkeeping Requirements; Securities; Trusts and Trustees
Reporting and Recordkeeping Requirements
6 p.
6
11
71 FR 6
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-BE05
RIN 1545-BE05
Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k); Federal Register Vol. 71, Issue
RULE
05-24495
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2006-01-01
2006-01-01
TD 9237
4830-01-P
05-24495
Final regulations.
This document contains amendments to the regulations under section 401(k) and (m) of the Internal Revenue Code. These regulations provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements described in section 401(k). These regulations affect section 401(k) plans that provide for designated Roth contributions and participants eligible to make elective contributions under these plans.
Effective Date: These regulations are effective January 1, 2006. Applicability Date: These regulations apply to plan years beginning on or after January 1, 2006.
Cathy A. Vohs, 202-622-6090 or R. Lisa Mojiri-Azad, 202-622-6060 (not toll-free numbers).
Bonds; Employee Benefit Plans; Income Taxes; Pensions; Reporting and Recordkeeping Requirements; Securities; Trusts and Trustees
Reporting and Recordkeeping Requirements
Income taxes:
401(k) plans; designated Roth contributions to cash or deferred arrangements,
Federal Register
Vol. 71, no. 1
Office of the Federal Register, National Archives and Records Administration
2006-01-03
continuing
daily
deposited
born digital
244 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2006-01-03
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr03ja06
https://www.govinfo.gov/app/details/FR-2006-01-03
https://www.govinfo.gov/content/pkg/FR-2006-01-03/pdf/FR-2006-01-03.pdf
https://www.govinfo.gov/content/pkg/FR-2006-01-03/xml/FR-2006-01-03.xml
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DGPO
2011-08-25
2023-05-03
FR-2006-01-03
machine generated
eng
FR
FR-2006-01-03
71
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