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Roth 401(k) Knowledgebase

Comparison of Plans - Distribution Issues

Distribution Issues

Pre-tax 401(k)

Roth 401(k)

Federal Tax Applies

Yes

No, if qualified*

State Tax Applies

 In Certain States

?

Rollover to Traditional IRA, 403(b), 457(b), and other qualified Plans

Yes

No

Rollover to Roth IRA, Roth 403(b), and other Roth 401(k) Plans

No

Yes

Required Minimum Distributions

Yes

Yes; No, if rolled over to Roth IRA

Distribution Restrictions (hardship, age 59½, death, disability, terminate plan or employment)

Yes

Yes

Refund Contribution Taxed

Yes

No

Refund Earning Taxed

Yes

Yes

Double Taxation if Excess Contribution Not Distributed by April 15

Yes

Yes

*Qualified tax-free distribution if held in Roth 401(k) account for 5 years and participant attains age 59½, dies or is disabled

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