Roth 401(k) Contributions

[Guest Tad77]

Are Roth 401(k) contributions included as contributions when completing the average benefits percentage test?

[Tom Poje]

I don't think I have seen anything in regards to Roth and the average benefits percentage test, though this may be as close as you will come. logically it would make sense to include in the avg ben % test

from the IRS website http://www.irs.gov/retirement/article/0,,id=152956,00.html

FAQs regarding Designated Roth Accounts

Are my designated Roth contributions excluded from the 401(k) plan annual nondiscrimination testing?

No, designated Roth contributions are treated THE SAME AS pre-tax elective contributions when performing annual nondiscrimination testing. (emphasis mine)