Roth 401(k) Knowledgebase

Examples & Case Studies

Examples

1. 401(k) Limit Applies to All Plans
2. 401(k) Limit COLA
3. Spouse's Income for Roth
4. Roth 401(k) Five-year Rule
5. Roth 401(k) Qualified Purpose Rule
6. Partial Nonqualified Roth 401(k) Distribution
7. Roth IRA Five-year Rule
8. Separate Accounting for Roth 401(k) Distributions
9. Partial Nonqualified Roth IRA Distribution
10. Roth IRA First Time Home Buyer Exception
11. Same Net Pay means Lower Roth Contribution
12. Roth 401(k) May Not Qualify for Highest Available Match
13. Same Roth Contribution means Higher Salary Reduction
14. Lower Future Bracket May Not Mean Lower Rate
15. Maximize Contributions - Same Net Pay means Lower Roth Contribution
16. Maximize Contributions - Same Roth Contribution means Higher Salary Reduction
17. Pre-tax 401(k) Limit for 2010 Equates to $33,846
18. Side Fund (after-tax savings account)
19. Postpone Minimum Distributions
20. Roth 401(k) Spousal Beneficiary Distributions
21. Roth 401(k) Nonspousal Multiple Beneficiary Distributions

Case Studies

1. Low Income Taxpayer: Age 25, Single, Earning $20,000
2. Low Income Taxpayer: Age 35, Single, Earning $35,000
3. Middle Income Income Taxpayer: Age 40, Married, Earning $50,000
4. Middle Income Income Taxpayer: Age 38, Married, Earning $75,000
5. High Income Income Taxpayer: Age 40, Married, Earning $100,000
6. Maximize Retirement Benefits: Pre-tax Limit Equates to $33,846
7. Roth is Solution for HCEs Limited by Test Failure
8. "Stretch" Distributions to Spouse Beneficiary
9. "Super-Stretch" Distributions to Multiple Nonspouse Beneficiaries
10. "Super-Stretch" Distributions: Generation Skip

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