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Pass-Through Tax Reform Impact on Small Businesses May Be Mitigated by Roth
planadviser; registration may be required Link to more items from this source
Dec. 12, 2017
"[A] business owner that feels that their pre-retirement tax-bracket is lower than their retirement tax bracket could save significantly more through the 401(k) Roth feature versus a Roth IRA. The Roth feature would allow them for 2018 to contribute $18,500/$24,500, if age 50 by the end of the year, and receive the distribution tax-free assuming current rules. This is significantly more than the $5,500/$6,500, if over age 50, for IRAs for 2018."

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