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Bulletin No. 2006-20 May 15, 2006

EMPLOYEE PLANS

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2006–44, page 889. Sample; discretionary amendment; Roth section 401(k) plan. This notice provides a sample plan amendment for sponsors, practitioners, and employers (plan sponsors) who want to provide for designated Roth contributions in their section 401(k) plans. The sample amendment will help those plan sponsors comply with the requirement to timely adopt a discretionary amendment by the end of the plan year in which the amendment is effective.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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