The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b) plans to permit participants to convert pre-tax account balances to Roth account balances. ...more
1/10/2013 - 401k American Taxpayer Relief Act Fiscal Cliff Income Taxes IRS Roth Conversions
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