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401k History Research Paper401(k) and Its Affect to TaxpayersAmelia BudimanDevry UniversityFederal Taxes and Management Decisions (ACCT-553)Professor: MYRON LUBELL, DBA, CPA11/22/2015401(k) Explained According to the Internal Revenue Services (IRS) (2015), 401(k) is a qualified plan that provides cash or deferred arrangement (CODA) which allows an employee to elect to have the employer to contribute a portion of.