Roth 401k is a relatively new tax sheltered investment vehicle available to Americans. This site will give you an overview of this new investment with material for further reading.
How is a 5-taxable-year period of participation calculated?
The 5-taxable-year period of participation begins on the first day of your taxable year that you made a Roth 401k contribution and it ends after 5 consecutive taxable years have passed.
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