# Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k)
> **IRS** · Final regulations. · Published 2006-01-03 · Effective 2006-01-01 · 71 FR 6
## Document
- **Document number:** 05-24495
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 6
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-01-03
- **Effective date:** 2006-01-01
- **Treasury docket:** TD 9237
## Abstract

This document contains amendments to the regulations under section 401(k) and (m) of the Internal Revenue Code. These regulations provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred arrangements described in section 401(k). These regulations affect section 401(k) plans that provide for designated Roth contributions and participants eligible to make elective contributions under these plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/03/05-24495/designated-roth-contributions-to-cash-or-deferred-arrangements-under-section-401k)
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