Plan Language, In-Plan Roth Rollovers for 401(k) Plans | Practical Law

Plan Language, In-Plan Roth Rollovers for 401(k) Plans | Practical Law

A Standard Clause to be added to a 401(k) plan document to implement in-plan Roth rollovers as set out in Section 402A(c) of the Internal Revenue Code. This Standard Clause has integrated notes with important explanations and drafting tips.

Plan Language, In-Plan Roth Rollovers for 401(k) Plans

Practical Law Standard Clauses 7-513-1403 (Approx. 12 pages)

Plan Language, In-Plan Roth Rollovers for 401(k) Plans

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Standard Clause to be added to a 401(k) plan document to implement in-plan Roth rollovers as set out in Section 402A(c) of the Internal Revenue Code. This Standard Clause has integrated notes with important explanations and drafting tips.