You can have both a Roth 401(k) account and a Roth IRA account. The contribution limits are separate.
- Employer contributions and earnings are taxable when distributed.
- Amounts rolled over from an employer qualified plan or 403(b) plan, plus earnings on the amount rolled over, also have unlimited creditor protection. Amount is scheduled to be adjusted in April 2025.
- Or from the time you contributed to a previous employer's Roth 401(k) plan, if you rolled over your balance from that plan to the current plan.
- Depending on plan terms. Taxes and potential penalties apply to earnings paid in a nonqualified distribution.
- Taxable conversion.