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Greetings, trepanne, I have something of the scofflaw in myself and was just wondering what you'd come up with that perhaps I had not thought of! I think that if you had need of the proceeds, say, for investing in the business, then it makes complete sense to figure out how to access them to your own maximum tax advantage. What I had not envisioned (I just did not imagine it) is that you would indeed have a definite use for the money and you have given me something to think about. I am presently a salaried employee and not a small-business owner so sometimes I still do only think inside the box. But I also LOVE to hear about clever, legitimate, workable financial strategies that others divine. Thanks! I will also be posting a question to the board about what a crossover point might be at which the traditional 401(k) has more (or fewer) advantages than does the Roth 401(k).

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