Last week, the Small Business Jobs Act of 2010 was signed into law. While the Act mainly focuses on providing tax and other assistance to small businesses, it also includes provisions aimed at promoting retirement preparation that are not limited to small businesses. These include allowing governmental 457(b) plans to permit Roth contributions and permitting amounts deferred under section 401(k), 403(b) and 457(b) plans to be converted to designated Roth contribution accounts.  Many charities may find these provisions relevant.  Click here for a summary of these provisions.