Some retirement experts say a 401(k)-related provision in the "fiscal cliff" deal is unlikely to generate the $12.2 billion over 10 years that policymakers have estimated. Under the provision, more workers can move their money from traditional 401(k) plans to Roth 401(k) plans. Some say that few workers will have reason to convert, and those who do are simply shifting their tax payments ahead by several years instead of bringing in new tax dollars.

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