In addition to NCAA college football bowl games, holiday parades and those short-lived but well-intentioned new year’s resolutions, this Jan. 1 will provide a unique opportunity for linen supply companies and industrial laundries to offer a new retirement savings plan benefit to their employees: the Roth 401(k). 
 
Named for the late Sen. William V. Roth (R-DE), the legislative mentor of the Individual Retirement Account (IRA), the Roth 401(k) was established by the passing of the Economic Growth and Tax Relief Reconciliation Act of 2001. This law included the addition of Section 402(a) to the IRS Revenue Code ...