maximum Roth deferral & Roth IRA

[Guest Sieve]

I assume that an individual who makes the maximum Roth deferral into a 401(k) Plan (whether or not the individual is over or under age 50) can also put the maximum into a Roth IRA (if the individual meets the compensation limits for a Roth IRA.

In other words, someone over 50 could put $22,000 into a Roth through a 401(k) plan & then, if eligible under the Roth IRA compensation limits, could put another $6,000 into a Roth IRA.

Correct? Or am I smoking something?

[MWeddell]

That is correct. Roth 401(k) rules (despite the similar name) are largely separate from the Roth IRA rules.

You may be smoking something despite being correct though!