Final Regs Issued On Distributions From Designated Roth Accounts; Surge In Plan Amendments Anticipated

Abstract

T.D. 9324 provides guidance on the taxation of distributions from a designated Roth account maintained in connection with a 401(k)plan or a 403(b) tax-sheltered annuity. The regs also explain how amounts in a designated Roth account can be rolled over into a Roth individual retirement account maintained under Section 408A.