55 Things You Should Know About 401(k)/403(b)/457(b) Designated Roth Accounts

Posted by Maria T. Hurd, CPA, RPA

As we discussed in our blog “Delaware’s Senator Roth and his Roth Account Legacy,” about 93% of 401(k), 403(b), and 457(b) plans offer a Roth deferral option, up from 62% a decade ago. The Roth 401(k) option became available at the beginning of 2006, while the traditional 401(k) has been around since 1978. The SECURE 2.0 Act will almost certainly motivate the remaining 7% of plan sponsors who do not yet offer a Roth deferral option to offer designated Roth accounts. Find out why by following this “soup-to-nuts” listing of 55 things to know about Roth designated accounts in qualified plans that I created to celebrate my 55th birthday.

Background-Designated Roth Accounts

1)  A 401(k), 403(b), or governmental 457(b) plan may permit employees to designate some or all of their plan elective deferrals as after-tax Roth contributions.

2)  Designated Roth contributions are segregated in participant plan accounts under a separate Roth source code.

3)  The Roth-sourced dollars in a participant’s qualified plan account are called designated Roth accounts.

4)  The plan must separately account for contributions, gains and losses to the designated Roth account.

5)  Unlike a traditional pre-tax deferral, contributions to a designated Roth account are made with after-tax dollars and are not tax deductible to the participant.

6)  Roth deferral contributions are not the same as after-tax contributions. Discussed later.

Contribution Limits

7)  A 401(k),403(b), or 457(b) plan participant can contribute to a designated Roth account or a traditional deferral account, or a combination of both Roth and traditional accounts, but all the contributions are added to determine the participant’s maximum contribution limit, as follows:

8)  An individual’s combined pre-tax and Roth deferrals during the calendar year to any and all 401(k) and 403(b) plans in which the individual has participated, cannot exceed the lesser of:

1. 1. the legislative limit under IRC Section 402(g) plus the catch-up under IRC Section 414(v)
   2. the plan limit
   3. the maximum allowed by the ADP test plus the catch-up
   4. d. 100% of the participant’s compensation

9)  Individuals who participate in both, a 457(b) plan and a combination of 401(k) or 403(b) plans will have two separate limits, one for the 457(b) plan and another limit for all 401(k) and 403(b) plans combined.

10)  For 2025, the IRC Section 402(g) limit allows participants to contribute up to $23,500 per year, plus the IRC Section 414(v) limit allows an additional $7,500 catch-up contribution for those who are 50 or older and a super catch-up of $11,250 for participants between 60 and 63 by the end of the year.

11)  Previous years’ combined Roth and pre-tax deferral contribution limits for participants under 50 are: $23,000 in 2024; $22,500 in 2023; $20,500 in 2022; $19,500 in 2020-2021.

12)  Previous year’s combined Roth and pre-tax deferral contribution limits for participants age 50 or over are: $30,500 in 2024, $30,000 in 2023, $27,000 in 2022 and $26,000 in 2020-2021.

13)  Unlike Roth IRAs, there is no Modified Adjusted Gross Income threshold at which participants are not permitted to make Roth 401(k),403(b), or 457(b) contributions.

1. 1. Roth IRA topics are beyond the scope of this list about designated Roth accounts in qualified plans. For the sake of comparison, a basic concept is that Roth IRA contributions are never deductible, and eligibility begins to phase-out once a taxpayer’s Modified Adjusted Gross Income exceeds $146,000 in 2024 and $150,000 in 2025 for single filers or $230,000 in 2024 and $236,000 in 2025 for those married filing jointly. Eligibility to contribute to a Roth IRA is phased out for single filers in 2024 and 2025 for income between $146,000 and $161,000 and $150,000 to $165,000, respectively. For married taxpayers filing jointly the Roth IRA contribution opportunity phases out in 2024 for joint income between $230,000 to $240,000 and in 2025, for joint income between $236,000 to $246,000.

14)  Although designated Roth accounts do not restrict contributions as a function of income, Highly Compensated Employees (HCEs) combined pre-tax plus Roth deferrals could be limited by a discrimination test called the Actual Deferral Percentage (ADP) test. The ADP test applies only to 401(k) plans. 403(b) and 457(b) plans are exempt from the ADP test.

1. 1. In General, the ADP test limits how much HCEs can defer to a multiplier of the Non-Highly Compensated Employee (NHCE) contributions, as follows:
      

      If the Average Deferral Percentage of NHCEs is:	Then the Maximum Average ADP of HCEs is:
      Less than 2%	2 times the average for the NHCEs
      Between 2% and 8%	Average NHCEs plus 2%
      More than 8%	1.25 times the average NHCEs ADP

   2. The definition of HCE is provided later in this article. Safe Harbor plans are not subject to the ADP test. The ADP discrimination test applies only to participant deferrals, including pre-tax and Roth deferrals. Other contributions are subject to separate testing.

Roth vs. After-Tax Contributions

15)  Roth deferral contributions are not the same as after-tax contributions.

1. 1. Unlike with Roth contributions, after-tax withdrawals during retirement aren’t completely tax-free. Instead, investment earnings on after-tax contributions are taxed as ordinary income when distributed.
   2. Unlike with Roth contributions, after-tax contributions aren’t subject to the $23,500 deferral limit. Instead, they are subject to the overall Annual Additions Limit to a participant’s account of $70,000 and $69,000 in 2025 and 2024, respectively. Limits are discussed in detail in the next segment.
   3. Unlike with traditional and Roth 401(k) contributions, after-tax contributions aren’t considered salary “deferrals, so they are subject to the discrimination testing applicable to the employer match, or the Actual Contribution Percentage (ACP) test.
   4. After-tax contributions should be converted to Roth if the plan document allows in-plan conversions. Discussed later.

Distributions from Designated Roth Accounts

16)  Qualified distributions from designated Roth contributions are excludable from gross income. Qualified distributions are:

1. 1. Made at least five years after the year of the participant’s first designated Roth contribution (counting the first year as part of the five) AND is made:
      1. On or after attainment of age 59½,
      2. On account of the participant’s disability, or
      3. On or after the participant’s death.

17)  Non-qualified distributions from designated Roth account that is not a qualified distribution will be partially included in gross income if there are earnings in the account.

1. 1. A non-qualified distribution from a qualified plan’s designated Roth account will be treated as coming pro-rata from earnings and contributions (basis);
   2. The 10% tax on early withdrawals may apply to the part of the distribution that is includible in gross income.

The Five-Year Holding Period

18)  The five-year holding period begins on January 1st of the first year that a Roth contribution is made.

19)  The five year holding period requirement applies to distributions after age 59 ½.

20)  If the five-year holding period has not been met, the earnings portion of distributions from designated Roth accounts taken after age 59 ½ is subject to tax, but not subject to the 10% penalty.

1. 1. Example: Roxanne contributes $20,000 to a Roth 401(k) when she is 58. At age 61, Roxanne retires from Red Light, Inc. when her Roth account is worth $23,000. She withdraws $10,000 to go on vacation. Since the designated Roth account has not completed the required five-year holding period, the distribution will be partially taxable. Specifically, the part of the prorated distribution attributable to earnings will be subject to tax. However, because Roxanne is over age 59½, there is no 10% penalty on the distribution.

Taxation of Non-Qualifying Distributions

21)  Unlike Roth IRAs, distributions from a designated Roth accounts are not treated as coming from principal first, which effectively allows Roth IRA owners to escape the five-year rule by distributing only the Roth contributions. For designated Roth accounts, the IRS will assume that any withdrawal is a mix of both contributions and earnings—which could trigger taxes on the earnings portion (and a 10% penalty if the participant is under 59½).

22)  To determine how much of a distribution from a designated Roth account is taxable, the participant must calculate the ratio of contributions versus earnings in the account and then multiply the distribution amount by that ratio to determine the taxable portion of the distribution.

23)  Rollovers of designated Roth accounts to a Roth IRA or to another qualified plan’s designated Roth account allow the participant to avoid taxes and penalties on a nonqualifying distribution.

24)  Taking a loan from a Roth 401(k) account is another way to avoid taxes and penalties, as long as the participant loan is repaid in accordance with the plan provisions and the Internal Revenue Code Section 72(p). Loans are not permitted in the case of Roth IRAs.

Types of Rollover Distributions and Tax Withholding Requirements

25)  Rollovers from a designated Roth account to a Roth IRA can be done in two ways:

1. 1. 60-day rollover option: A participant can take a distribution and roll it over to a Roth IRA within 60 days after receipt of the distribution.
      1. When a distribution is paid directly to the participant, the plan must withhold 20% of the taxable amount.
      2. To achieve a full rollover of the entire distribution amount, the participant must use his/her own funds to replace the 20% that was withheld from his or her own funds.
      3. Generally, only one 60-day rollover per year is permitted
   2. Direct rollover option: The plan will rollover the designated Roth account distribution directly to the trustee of the Roth IRA.
      1. No tax withholding is necessary in the case of trustee-to-trustee rollovers.
      2. There is no limit to the number of direct trustee-to-trustee transfers or in-plan rollovers performed in a year.
      3. Non-spouse beneficiaries of a designated Roth account can only use a direct trustee-to-trustee transfer into an inherited Roth IRA. See IRS Publication 575 regarding distributions after the participant’s death.

26)  Plan-to-Plan designated Roth account rollovers MUST be done as a trustee-to-trustee transfer. 60-day rollovers are only available for the pre-tax sources in a participant’s retirement plan account.

Rollovers and The Five-Year Holding Period

27)  Designated Roth account rolled over to a Roth IRA:

1. 1. The holding period for the Roth IRA account determines the holding period.
   2. The holding period of the designated Roth account is lost after the rollover.
      1. If a participant completes a rollover from a Roth 401(k)/403(b)/457(b) account that had met the five-year contribution rule into a Roth IRA that did not meet the five-year contribution rule, the Roth IRA’s holding period will apply to all assets that were rolled over. The designated Roth account’s five-year holding period will be irrelevant after the rollover to the Roth IRA.

28)  Designated Roth account rollover to another Designated Roth account:

1. 1. Generally, the five-year holding period is based on whichever account is older.
   2. If the Roth assets rolled over from an old employer have a longer holding period, they determine the holding period for all the Roth assets in the new Roth 401(k).

In-Plan Conversions

29)  In-plan Rollovers to Designated Roth Accounts:

1. 1. The Small Business Jobs Act of 2010 introduced the in-plan Roth conversion.
   2. Section 402A( c)(4)( E) has been effective since December 31, 2012.
   3. IRS Notice 2013-74 provides guidance on In-Plan Rollovers to Designated Roth Accounts in Retirement Plans at: https://www.irs.gov/pub/irs-drop/n-13-74.pdf

30)  Amounts eligible for in-plan Roth rollovers: The plan can allow any vested plan balance, including earnings, to be rolled over to a designated Roth account. The amount doesn’t have to be eligible for distribution; however, the rollover must be direct (not a 60-day rollover) if the amount is not otherwise eligible for distribution. Specifically, the plan document can allow in-plan Roth rollovers of any or all of the following sources:

• • elective salary deferrals
  • matching contributions
  • nonelective contributions
  • after-tax employee contributions
  • amounts rolled into the plan from another plan
  • qualified matching contributions (QMACs)
  • qualified nonelective contributions (QNECs)

The plan can specify which of these amounts are eligible for in-plan Roth rollovers and how often these rollovers can be done.

31)  Roth Plan Provisions: The plan provisions must allow both Roth deferrals and in-plan Roth rollovers, not just in-plan Roth conversions. Roth options must be universally available.

32)  Who can elect an in-plan Roth rollover? The plan participant (employee), surviving spouse beneficiary, or alternate payee who is a spouse or former spouse can elect an in-plan Roth rollover.

33)  Roth Deferrals Cannot be Recharacterized as Pre-tax Deferrals: In-plan conversions only work in one direction, pre-tax to Roth. Once a participant has made a contribution to a designated Roth account, the participant cannot later change the contributions to pre-tax deferrals. However, pre-tax contributions can be converted to Roth, if the plan provisions permit in-plan conversions.

34)  In-Plan Rollovers are a One-Way Road Too: An in-plan Roth rollover is irreversible just like a rollover to a Roth IRA cannot be recharacterized. Once a Roth, always a Roth.

35)  In-Plan Roth Conversions: Taxation

1. 1. An in-plan Roth rollover usually results in taxable income to the participant.
   2. An in-plan rollover from a pre-tax account to a designated Roth account will result in the entire amount of the rollover, including earnings, being included in gross income.
   3. Although the participant must pay tax on the amount of the in-plan rollover, the additional 10% early withdrawal tax doesn’t apply to the amount of an in-plan Roth rollover.
   4. Any after-tax contributions converted to Roth are not includible in gross income, since taxes have already been paid on those dollars.
   5. Participants may want to increase their tax withholding amount from payroll or make an estimated tax payment for the period in which the in-plan Roth rollover is completed.
   6. Plan sponsors cannot withhold taxes from direct rollovers to designated Roth accounts.
   7. However, the plan sponsor must withhold 20% federal income tax on cash distributions, even if the participant intends to roll over the distribution within 60 days.

36)  In-plan Roth Conversion: Holding Period

1. 1. Each in-plan Roth conversion starts its own five-year clock.
      1. Withdrawals of Roth assets within five years of the conversion are subject to a 10% federal penalty tax on the portion of the withdrawal attributable to the conversion, ordinary income tax , and a 10% penalty on the portion of the withdrawal that represents Roth earnings, unless the participant is age 59½ or older.

Required Minimum Distributions Do Not Apply

37)  Designated Roth accounts in a 401(k) or 403(b) plan used to be subject to Required Minimum Distribution (RMD) rules, but for 2024 and later years, RMDs are no longer required from designated Roth accounts.

38)  The exemption from the RMD requirement for a designated Roth account is not optional. Starting with the 2024 plan year, all participants, including the owners, are exempt from the RMD requirement from their designated Roth accounts.

Employer Contributions on a Roth Basis

39)  SECURE 2.0 made it possible for plan sponsors to make employer contributions to employees’ designated Roth accounts in their 401(k), 403(b) and 457(b) plans.

40)  If the employer contribution goes into a Roth account, then the employer contribution is taxable to the participant.

41)  IRS Notice 2024-02 indicates that making employer contributions on a Roth basis is an optional plan provision, and employers who choose to make the Roth employer contribution option available cannot force participants to take the employer contributions on a Roth basis. In fact, employees must have an opportunity, at least annually, to elect Roth employer contributions and to change their election.

42)  Employer Roth contributions do not reduce the participants’ maximum deferral limit.

Mandatory Roth Catch-Ups for High Earners

43)  HIGH EARNERS: Effective January 1, 2026, employees whose FICA wages in the prior year exceeded $145,000, (hereinafter, High Earners), must make their catch-up contributions on a Roth basis (hereinafter, Roth catch-ups).

1. 1. The Roth Catch-up $145,000 threshold will be subject to cost-of-living adjustments in the future, just like other limits.
   2. Only wages earned from the employer sponsoring the plan are considered to determine the $145,000 threshold.
      1. Employers do not need to be concerned with a participant’s wages at another job held by the participant during the determination year (the previous year) to establish High Earners.
      2. Other members of the controlled or affiliated service group are not considered “the employer sponsoring the plan” even if they have adopted the same plan.
         1. An individual who works for more than one member of a controlled group would have separate $145,000 thresholds for each employer.
      3. Participants working for more than one employer that are sponsors of a MEP/PEP or Multiemployer Plan would not have their wages aggregated to determine High Earner status. Consistent with the controlled group situation, each employer has a separate $145,000 threshold. Collaboration is not needed across employers.
   3. The $145,000 threshold is not prorated for partial year employment.
   4. Since prior year FICA wages are used to identify the HIGH EARNER individuals, nobody can be a High Earner during the first year of employment. The same is the case with the Highly Compensated Employee (HCE) determination, discussed next.

44)  Highly Compensated Employees (HCEs) are not the same as High Earners and are not the same as Key Employees.

1. 1. The High Earner Determination is used for the Roth Catch-up Mandate
   2. The HCE determination is used for the ADP discrimination test.
   3. The Key Employee determination is used for the Top-Heavy Test, which is beyond the scope of this article.

45)  Highly Compensated Employees Defined

1. 1. For the 2025 plan year, an employee who earns more than $155,000 in 2024 is an HCE. For the 2026 plan year, an employee who earns more than $160,000 in 2025 is an HCE.
      1. Since HCEs are identified using prior year compensation, just like the High-Earner-determination, it is hard to understand why the rules did not use the same compensation threshold for both. But alas, they didn’t. As a result, High Earners (wages $145,000 in the prior year for 2025) are not necessarily HCEs ($155,000 in the prior year for 2025), but all HCEs identified by virtue of their wages are definitely High Earners.
   2. If stated in the document, employers may limit HCE’s based upon compensation to the top 20% of highly paid employees. This provision does not remove any owners from the HCE determination.
   3. An employee is considered to be an HCE if he or she owns more than 5% of the company sponsoring the plan at any time during the current or previous plan year, regardless of compensation.
   4. Ownership is determined at any time during the current or prior year. Therefore, even if an HCE reduces their ownership below the 5% threshold, they continue to be considered an HCEs through the end of the following plan year.

46)  High Earners are identified using their FICA wages in the previous year. FICA wages are the Social Security tax wages shown on Box 3 on Form W-2. FICA wages on Box 3 of the Form W-2 may differ from wages on Box 1. For example, vested deferred compensation is taxable for FICA, but tax is delayed for normal income taxes. Also, Box 3 does not include contributions to a Section 125 cafeteria plan.

47)  Some individuals who earn more than $145,000 are not High Earners: Self-employed individuals do not have FICA wages and do not get a W-2, so they will never be HIGH EARNERs. For example:

1. 1. partners in a partnership that only show self-employment income on their Forms K-1;
   2. self-employed individuals who file a Schedule C with their Form 1040 and
   3. certain state or local governmental employees

Counterintuitively, in a partnership, the owners are not subject to the Roth catch-up mandate, but their employees may be subject to the Roth catch-up mandate if they are High Earners.

48)  Roth catch-ups could consist of:

1. 1. Deferral contributions in excess of the 402(g) limit: $23,500 for 2025
   2. Contributions in excess of the amount permitted by the ADP test

49)  To ensure compliance with the Roth catch-up mandate, an employer has three options:

1. 1. A plan document can deem High Earners to have elected to designate their catch-up contributions as Roth, unless they make an affirmative election otherwise.
   2. A plan document can deem High Earners to have elected to stop deferrals when they have reached the maximum 402(g) limit, or the plan limit, if lower, unless they make an affirmative election otherwise.
   3. The plan sponsor can identify the High Earners before the beginning of the plan year and ensure that they make an affirmative election that ensures enough Roth dollars will be in the account to cover the mandatory Roth-catch-up. Affirmative elections will minimize the need for after-the fact corrections, discussed later.

50)  High Earners must have an effective opportunity to opt out of this deemed election and, instead, have their deferrals stop when the applicable limit is reached.

51)  All Roth-sourced Dollars Count Towards the Mandatory Roth Catch-up:

1. 1. All the Roth dollars contributed count towards the Roth requirement of the catch-up source, even if they are attributable to the 402(g) limit.
   2. Thus, any Roth contribution made during the year counts towards the required Roth amount, even if it is a Roth contribution made before achieving the 402(g) limit or the maximum allowed by the ADP test.
   3. Hence, if a High Earner has already made Roth contributions of $7,500 or more before getting to the catch-up threshold, the High Earner will have already satisfied the Roth-source requirement, even if any subsequent contributions are made on a pre-tax basis.

Universal Availability May Not Feel Universal

52)  Roth provisions must be available to all eligible participants and cannot apply only to catch-up contributions.

1. 1. Since self-employed participants do not have FICA wages, they can never be High Earners, regardless of their compensation in the prior year.
   2. In these cases, HCE owners would be able to make pre-tax catch-up contributions, while their High Earner employees would be mandated to contribute Roth catch-ups.

53)  Plans that don’t have a Roth provision effectively make High Earners ineligible to make catch-up contributions.

1. 1. In this case, plan participants other than High Earners would be able to make catch-up contributions.

Correcting an Excess Roth Contribution

54)  The plan sponsor has three options to achieve the proper taxation of funds originally contributed as pre-tax, but they must be recharacterized to the Roth source code:

1. 1. Option 1, Change the W-2: If the employer has not yet issued the participant’s Form W-2, the employer can move the excess contributions plus earnings to the High Earner’s Roth account in the plan and reflect the Roth status of the deferrals on the Form W-2 by including them (but not the earnings) in her taxable wages.
   2. Option 2, In-plan Roth Rollover: The plan can effectuate an in-plan Roth rollover of the excess contributions, plus earnings, and reflect the full amount of that rollover (including the earnings) on a Form 1099-R for the year in which the rollover is completed.
      1. However, this option has strict deadlines:
         1. §402(g) /§401(a)(30) catch-ups must be corrected by April 15. 402(g) is an individual limit. 401(a)(30) is a plan limit.
            1. An individual can have a 402(g) excess personally because of contributions to unrelated plans that is not a 401(a)(30) excess for the plans. Most plans will provide the ability for a participant to request a refund of their excess contributions in this scenario. The request usually has to be made by a reasonable deadline in advance of April 15.
         2. ADP catch-ups must be corrected within 2½ months after the end of the plan year unless the plan is a EACA entitled to a 6-month correction period.
         3. §415 catch-ups must be corrected within 30 days of the extended tax filing deadline.
      2. Hopefully, the new EPCRS will allow self-correction for the failure to meet these deadlines. If EPCRS does not make self-correction for a longer timeframe available, then failure to complete Option 2 on a timely basis will make Option 3 the only available alternative.
   3. Option 3, Distribution: a distribution of the excess to the participant as if the participant was not catch-up eligible.
      1. Distributions are the only option if the High Earner does not wish to have Roth catch-up contributions.
      2. Distributions are the only option when plans without a Roth provision fail the ADP test.
      3. If a High Earner has already contributed the maximum 402(g) limit plus the maximum Roth catch-up and the plan fails the ADP test, a distribution of the excess contribution is the only option.

55)  An Ounce of Prevention is Better than a Pound of Cure: Ensuring that High Earners make an affirmative election that is compliant with the mandatory Roth catch-up rules, including the contribution of enough Roth dollars to satisfy the mandate seems like a good strategy to minimize the need for after-the-fact corrections.

1. 1. If you’re going to do it, do it right, right from the beginning of the year, but please don’t designate a portion of each contribution starting in January as a catch-up. 414(v) catch-up contributions can only happen after a limit has been reached. Specifically, the lesser of:
      1. the 402(g) deferral limit
      2. the plan limit
      3. the ADP test results for HCEs
      4. the participant’s compensation
   2. First things first: Regular Deferrals. Then, catch-up contributions. High Earners must Roth.
   3. In the case of High Earners, to Roth or not to Roth, is no longer the question.

To Roth or not to Roth: That is the Question

Participants in qualified plans often find it difficult to evaluate the benefits of the current tax savings of pre-tax contributions versus the future tax savings on the earnings of a Roth contribution made with currently taxed dollars. The ultimate answer depends on many unknowns:

• Will your marginal tax rate in retirement be as high as it is currently or higher?
• Will you move from a low tax state to a high tax state, or vice versa?
• With Roth contributions remain non-taxable upon distribution?
• Will your retirement savings appreciate?
• Would you have invested the dollars used to pay taxes currently?

The age at the time of contribution, the earnings on the deferrals contributed, and the marginal rate at the time of distribution will determine whether the original choice to contribute pre-tax or Roth dollars to a qualified plan was the right choice. Absent a crystal ball, participants ought to have faith in their assumptions. The Roth catch-up mandate removes the option for part of the High Earner contributions but participants who found balance in Roth contributions coupled with pre-tax employer contributions will now be saddled with the availability of Roth employer contributions. Nobody knows what the future holds, so participants should work in a financial planner or an investment advisor to make their choice, and then live life worry-free.

“If you expect your marginal tax rate to be at least as high in retirement as it is currently—which would apply to many younger participants who anticipate growing incomes over time—the Roth option could work in your favor over the long term,” says Andrew Bachman, director of financial solutions at Fidelity. “This also sometimes applies to those who plan to move in retirement from a low-tax state to a high-tax state, say Texas to California.”

It could also work out that the dollar amount difference in the taxes you’d pay by the time you get to retirement is very small, meaning the income tax you would pay per year on Roth 401(k) contributions could be roughly equal to what you’d pay eventually on qualified distributions after 59½. A distribution from a Roth 401(k) account will be “qualified” if it meets the following conditions:

• The distribution is made after the participant’s death, disability, or attainment of age 59 ½, and
• The distribution is made after the five-year period beginning on January 1 of the first year that the participant made a Roth contribution into the plan.

Time Will Tell:

To Roth or Not to Roth: There isn’t one universally right answer. A participant’s age at the time of contribution, market performance of the Roth account, and the individual tax rate at the time of distribution will determine if Roth contributions were the right choice.

Retirement topics – Designated Roth account | Internal Revenue Service