American Bar Association American Bar Association

To Roth or Not: Recent Guidance on Roth 401(k) Arrangements

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

General Information

To Roth or Not:  Recent Guidance on Roth 401(k) Arrangements

Tuesday, April 11, 2006

A 90-minute TeleConference/Live Audio Webcast

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

This program will provide an interactive dialogue with IRS representatives concerning the implications and application of recently finalized regulations on Roth 401(k) arrangements and proposed regulations on designated Roth contributions.  The topics will examine more significant aspects of final and proposed regulations for implementing and administering a Roth 401(k) arrangement, including --


  • Interplay with 401(k) contribution and other rules    
  • Coordination with other after-tax contributions
  • Impact of automatic enrollment
  • Ability to change elections
  • Availability for loans and in-service withdrawals
  • Application of rollover and cash-out rules
  • Determination of 5 taxable year period
  • Plan amendment requirements


David Mustone, Hunton & Williams LLP, McLean, VA


Marjorie Hoffman,  Senior Attorney, TE/GE Internal Revenue Service, Washington, DC

Martin L. Pippins, Manager, Employee Plans Technical Guidance and Quality Assurance, Internal Revenue Service, Washington, DC

Bernard F. O’Hare, Patterson Belknap Webb & Tyler, New York, NY

To Roth or Not: Recent Guidance on Roth 401(k) Arrangements
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For more information about the ABA Joint Committee on Employee Benefits, visit the JCEB website.