Waiting for Roth amendments.

As this issue of 401(k) Advisor goes to press, the Treasury has not announced whether it will release a model amendment to allow plan sponsors to implement Roth contributions by January 1, 2006. If a model amendment is not released, then employers may want to adopt an interim amendment that satisfies EGTRRNs "good-faith" standard. Note that some Roth guidance has not yet been released, but this is not the type of answer that plan sponsors who want to move forward with Roth contributions will like hearing. Current guidance permits a calendar year plan to implement Roth contributions as of January 1, as long as the plan is amended by year-end. However, that is probably not a good …