Roth 401(k) Plans

This Note provides an overview of Roth 401(k) plans, also known as designated Roth plans. It discusses the benefits of providing employees with a Roth option, the after-tax treatment of designated Roth contributions and Internal Revenue Code (Code) requirements governing Roth 401(k) plans. This Note also explains the optional in-plan rollover of distributions from traditional 401(k) accounts to Roth 401(k) accounts.

Elizabeth Thomas Dold and David N. Levine, Groom Law Group, Chartered


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247534312781", "objName" : "ACT_OWNED - READ_ONLY - 8-508-6867", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "25e8a493e:15b03da1748:6ef2", "analyticsSessionCookie" : "25e8a493e:15b03da1748:6ef3", "statisticSensorPath" : "" }