Roth 401(k) with no s/e income

[Guest Sayles]

I have a client who made $15K of Roth 401(k) deferrals in 2006 based upon his guaranteed payment income.

Now his accountants have finished his tax returns, and although he has the guaranteed payments, he has negative self-employed income.

I know in a regular 401(k) this would keep him from being able to make 401(k) deferrals. Do you also have to have s/e income to make Roth deferrals?

Thanks!

[Blinky the 3-eyed Fish]

Roth counts too as an annual addition and must be returned as a 415 violation in this case.