In 2010, the legislature, Internal Revenue Service and courts were busy dealing with retirement benefit issues. Congress expanded designated Roth accounts (DRACs) to church and governmental plans and gave employees who participate in elective deferral plans the ability to make a conversion to a DRAC maintained by the same employer. In the courts, a surviving spouse unsuccessfully sought to apply the Employee Retirement Income Security Act (ERISA) mandates to an individual retirement account;
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