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Abbreviations›Rev. Rul. 2006-26, 2006-22 I.R.B. 939

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2006-22 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.401(k)–0, –2, –6, amended; 1.401(k)–1(f), revised; 1.401(m)–0, –2, –5, amended; 602.101, amended; designated Roth contributions to cash or deferred arrangements under section 401(k) (TD 9237) 6, 394 Retirement plans, sample amendment for Roth section 401(k)

plan (Notice 44) 20, 889 Roth IRAs:

Designated Roth contributions to cash or deferred arrange ments under section 401(k) (TD 9237) 6, 394 Distributions of designated Roth contributions (REG–146459–05) 8, 504 Reporting requirements, fair market value, Roth IRA conver sion (RP 13) 3, 315 Technical advice to IRS employees (RP 5) 1, 174

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