The IRS is seeking comments on an extension of a collection of information concerning existing final regulations on designated Roth contributions to cash or deferred arrangements under Code Sec. 401(k). The regulations provide guidance on Roth 401(k) arrangements. There is no change to this existing regulation.

Comments should be received on or before October 8, 2010 and should be directed to Gerald Shields, Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

Source: 75 FR 47898, August 9, 2010.

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.