Roth Simple 401(k)

[Gary Lesser]

Would a qualified 401(k) plan utilizing the Simple plan rules to satisfy deisrimination testing (IRC 401(k)(11) be permitted to adopt a designated Roth contribution program for eletive contributions?

Any cites (absent regulations and other quidance that never metions the possibility--that I could find). Thanks for any research leads or dead ends. The why this would be done is not the issue (it probably shouldn't).

[QNPG]

Would a qualified 401(k) plan utilizing the Simple plan rules to satisfy deisrimination testing (IRC 401(k)(11) be permitted to adopt a designated Roth contribution program for eletive contributions?

Any cites (absent regulations and other quidance that never metions the possibility--that I could find). Thanks for any research leads or dead ends. The why this would be done is not the issue (it probably shouldn't).

According to this article, yes Roth contributions can be made to a simple 401k Plan. Using a Corbel document, you can choose to be a Simple 401k Plan and allow Roth contributions as well.

http://financialducksinarow.com/1120/desig...k-or-roth-403b/

I'm looking for regulations or guidance to back it up.

[Gary Lesser]

Isn't Corbel wonderful. I actually do agree. I could find nothing that would prevent it and everything tends to support the concept. Thanks for sharing.

[masteff]

The simple (pun not entirely intended) question is whether a SIMPLE 401(k) meets the definition of "applicable retirement plan" in 402A(e)(1)(A): "an employees’ trust described in section 401 (a) which is exempt from tax under section 501 (a)"