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Roth 401(k) Safe Harbor


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Guest koolkidd
Posted

Can a traditional 401(k) plan convert to safe harbor effective 1/1/2006, add a Roth contribution feature, and still be exempt from the ADP test? The plan will match pre-tax and after-tax at 100% up to 4%. It will still perform the ACP test on the traditional after-tax contributions. It will satsify the notice req by 12/1/05.

Guest texasactuary
Posted

Based on everything i read this is still an open issue.

Some are predicting that since Roth "deferrals" will be treated for all other purposes like 401(k) deferrals (limits, testing) the safe harbor will "cover" them. This remains to be seen.

Guest koolkidd
Posted

Thanks Tex. I had arrived at the same place. Just looking for a second op.

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