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By Jennifer Pellet

Opinions expressed by Entrepreneur contributors are their own.

Fans of the Roth IRA may want to think about acting on aprovision in the Economic Growth and Tax Relief Reconciliation Actof 2001 that lets employers offer employees a similarretirement-savings vehicle within their 401(k) plans beginning in2006.

As with a Roth IRA, a Roth 401(k) enables taxpayers tocontribute after-tax retirement savings that then grow and aredisbursed, tax-free, in retirement. Open to taxpayers at all incomelevels, Roth 401(k)s can be a powerful retirement tool for businessowners and employee participants, who are able to direct up to$15,000 into any combination of a regular 401(k) and the Roth401(k).

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