Proskauer
Services
Practices
Industries
Market Solutions
Corporate/Transactional
Discover Corporate/Transactional
Broker-Dealer
Business Solutions, Governance, Restructuring & Bankruptcy
Capital Markets
Environmental
Finance
Investment Management
Latin America
Mergers & Acquisitions
Privacy & Cybersecurity
Private Credit
Private Equity Transactions
Real Estate
Health Care Regulatory Compliance
Labor & Employment
Discover Labor & Employment
Class Actions
Employee Benefits & Executive Compensation
Employment Counseling & Training
Employment Litigation & Arbitration
Global Employment & Immigration
Labor-Management Relations
Non-Compete & Trade Secrets
Strategic Corporate Planning
Whistleblowing & Retaliation
Litigation
Discover Litigation
Antitrust
Asset Management Litigation
Insurance Recovery & Counseling
Intellectual Property
International Arbitration
Product Liability & Consumer Litigation
Securities Litigation
Trial Strategies
White Collar Defense & Investigations
Private Client Services
Discover Private Client Services
Family Office
Fiduciary Litigation
International Private Client Services
Tax
Discover Tax
Asset Management
Entertainment
Financial Services
Health Care
Life Sciences
Private Equity
Real Estate
Sports
Technology, Media & Telecommunications
Hospitality, Gaming & Leisure
Blockchain
Corporate Governance
Coronavirus (COVID-19)
Environmental, Social and Corporate Governance (ESG)
Back
Professionals
Insights
Search Insights
Events
Blogs and Channels
Coronavirus Insights
About
News
Contact Us
Press Releases
Awards and Recognition
Diversity
Diverse Lawyer Network
Asian Lawyer Affinity Group
Black Lawyer Affinity Group
Hispanic/Latino Lawyer Affinity Group
LGBTQ Affinity Group
Women's Alliance
Discover Our Diverse Lawyer Network
Women's Initiatives
Pipeline Initiatives
Silver Scholar Program
Collaborate for Change
For Good
Pro Bono
Corporate Social Responsibility
Blog
Locations
Careers
Lawyers
Discover Our Departments
Summer Program
Professional Development & Training
FAQs
Become a Proskauer Lawyer
Proskauer Prep
Judicial Clerks
Professional Staff
Paralegals
Recruiting Contacts
Alumni
Main Menu
Services
Practices
Corporate/Transactional
Discover Corporate/Transactional
Broker-Dealer
Business Solutions, Governance, Restructuring & Bankruptcy
Capital Markets
Environmental
Finance
Investment Management
Latin America
Mergers & Acquisitions
Privacy & Cybersecurity
Private Credit
Private Equity Transactions
Real Estate
Health Care Regulatory Compliance
Labor & Employment
Discover Labor & Employment
Class Actions
Employee Benefits & Executive Compensation
Employment Counseling & Training
Employment Litigation & Arbitration
Global Employment & Immigration
Labor-Management Relations
Non-Compete & Trade Secrets
Strategic Corporate Planning
Whistleblowing & Retaliation
Litigation
Discover Litigation
Antitrust
Asset Management Litigation
Insurance Recovery & Counseling
Intellectual Property
International Arbitration
Product Liability & Consumer Litigation
Securities Litigation
Trial Strategies
White Collar Defense & Investigations
Private Client Services
Discover Private Client Services
Family Office
Fiduciary Litigation
International Private Client Services
Tax
Discover Tax
Industries
Asset Management
Entertainment
Financial Services
Health Care
Life Sciences
Private Equity
Real Estate
Sports
Technology, Media & Telecommunications
Hospitality, Gaming & Leisure
Market Solutions
Blockchain
Corporate Governance
Coronavirus (COVID-19)
Environmental, Social and Corporate Governance (ESG)
Professionals
Insights
Search Insights
Events
Blogs and Channels
Coronavirus Insights
About
News
Contact Us
Press Releases
Awards and Recognition
Diversity
Diverse Lawyer Network
Asian Lawyer Affinity Group
Black Lawyer Affinity Group
Hispanic/Latino Lawyer Affinity Group
LGBTQ Affinity Group
Women's Alliance
Discover Our Diverse Lawyer Network
Women's Initiatives
Pipeline Initiatives
Silver Scholar Program
Collaborate for Change
For Good
Pro Bono
Corporate Social Responsibility
Blog
Locations
Careers
Lawyers
Discover Our Departments
Summer Program
Professional Development & Training
FAQs
Become a Proskauer Lawyer
Proskauer Prep
Judicial Clerks
Professional Staff
Paralegals
Recruiting Contacts
Alumni
Roth 401(k) and Roth 403(b) Plan Arrangements: The Internal Revenue Service Issues New Final Regulations
Roth 401(k) and Roth 403(b) Plan Arrangements: The Internal Revenue Service Issues New Final Regulations
August 10, 2007
Related Professionals
Jacob I. Friedman
Related Practices
Employee Benefits & Executive Compensation
Subscribe to our publications for professional legal insights