| http://www.w3.org/ns/prov#value | - The guidance also notes that, subject to the normal nondiscrimination rules that apply to plan benefits, rights and features, plans may restrict the types of contributions eligible for in-plan Roth rollovers, as well as the frequency of such rollovers.Those interested in amending plans to satisfy the new rules in Notice 2013-74 should consider their options carefully and consult with counsel to ma
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