Participants in 401(k) plans may now designate any portion of their 401(k) deferrals as Roth 401(k) deferrals

Roth 401(k) deferrals are taxable when made but "qualified withdrawals" are tax-free. There is no income (AGI) limit for Roth 401(k) contributions.

Participants must designate their 401(k) deferrals as Roth 401(k) deferrals before they are deposited.

There is a single annual limit for both pre-tax and Roth 401(k)'s deferrals.

Plan sponsors must adopt a Roth 401(k) provision.

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