Roth 401(k) Knowledgebase

Comparison of Plans - Contribution Issues

Contribution Issues	Pre-tax 401(k)	Roth 401(k)
Maximum Deferral Limit	Yes	Yes
Federal Tax Applies	No	Yes
State Tax Applies	In Certain States	In Certain States
FICA Tax Applies	Yes	Yes
Can Employer Deduct?	Yes	Yes
25% Deduction Limit Applies	No	No
Income Limits for Ability to Defer	No	No