Roth Questions

[401_4_ever]

I just have a couple quick Roth questions which for some reason I'm having a brain cramp on and can't find the right answers. We have a 401(k) plan which is safe harbor for ADP/ACP through an enhanced 4% match, and are thinking about adding a Roth component. If anyone could answer the below questions it would be much appreciated.

(1) It's my understanding that if you match a Roth deferral, the employer match goes into the pre-tax account. Is this correct?

(2) Are the ADP/ACP safe harbors the same for Roth as pre-tax deferrals?

(3) Can a plan choose to match pre-tax deferrals and not roth contributions, or even match roth contributions at a different level? Would this be considered discriminatory? If it isn't considered discriminatory, I'm assuming it would jeopardize safe harbor status?

Thanks a lot.

[Tom Poje]

you might want to print out the info from the IRS site regarding frequently asked questions about roth 401k

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

in regards to safe harbor, a Roth is still a deferral, so nothing really changes there.

[austin3515]

I wouldn't recommend having different matches for Roth and non-Roth, as the question of "to Roth or not to Roth" is a very individualized question, and therefore, you shouldn't be seen as endorsing one over the other.