Staring in January, small business owners can line up to collect a gift from Uncle Sam. It's the Roth 401(k) and, according to financial advisors, it may be the best deal available for business owners who want to save on taxes in retirement and/or find ways to pass on wealth tax-free to heirs. Indeed, some retirement-planning professionals think that the new Roth 401(k) is too good to be true — and are predicting that Congress will take it back. Like the earlier Roth IRA, the new Roth ...

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