Newkirk Products Inc. has developed a kit for advisors who want to explain the new Roth 401(k) plan option to employers and plan members.[@@]

The kit includes posters, payroll stuffers, a Web-based tool, an employee letter and a guide for employers, according to Newkirk, Albany, N.Y.

The kit emphasizes that the availability of the Roth retirement plan option should lead to a general reconsideration of retirement planning arrangements, Newkirk says.