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 (IRC) 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.


 

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" : "Roth 401(k) Plans", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/8-508-6867?source=relatedcontent", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-1c9d122d:154817a9015:-4dad", "analyticsSessionCookie" : "2-1c9d122d:154817a9015:-4dac", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }