The IRS has released proposed regulations to address the tax treatment of distributions from designated Roth IRA accounts under tax-favored retirement plans.

The proposed regulations, released last month, would limit the applicability of the rule regarding the allocation of after-tax amounts when disbursements are made to multiple destinations so the allocation rule would apply only to distributions made before the earlier of Jan. 1, 2015 or a date chosen by the taxpayer on or after Sept. 19, 2014.

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