Seems starting in Jan. 2006 the 401(k) by law will have a limited mechanism to work like a Roth IRA using after-tax dollars to fund a "no-taxable" retirement fund. Just stumbled on this by chance and thought I'd pass this on as an FYI to the folks here. For those of us covered by Central States we need all the help we can get. LOL! And from some of the grumbling and concerns I've heard from the "shirt and tie" crowd, they may find this info also just as useful.