A Note providing 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.