Within the new reality of date-sensitive tax legislation, practitioners must not only be attentive to sunset provisions for the many tax benefits now granted by Congress - they also need to keep a calendar marked for benefits that phase in or start on a time-delayed basis. In the latter category, one of the more extreme examples is about to hit potentially millions of businesses and tax-exempt employers.

Roth 401(k) and 403(b) plan programs, born within the Economic Growth and Tax Relief Reconciliation Act of 2001 but subject to almost a five-year delay - until 2006 - are about to become a reality.

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