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No lifetime RMD
Roth 401(k)
A Roth 401(k) is an employer plan option funded with after-tax contributions. Since 2024, Roth 401(k) accounts are no longer subject to lifetime RMDs for the owner under SECURE 2.0.
No RMD required since 2024 (SECURE 2.0). Roll to Roth IRA to maintain this benefit.
Who might have one?
- Employees whose employer offers a Roth option in the 401(k)
- Higher earners who want tax-free retirement income but exceed Roth IRA income limits
- Workers splitting contributions between pre-tax and Roth 401(k)
Why would you have one?
- Tax-free qualified withdrawals in retirement without Roth IRA income limits
- Higher contribution limits than a Roth IRA alone
- Employer match (deposited into pre-tax side) plus Roth employee deferrals
- No lifetime RMDs since 2024 — previously a disadvantage vs. Roth IRA
RMD rules for this account
Since SECURE 2.0 (2024), Roth 401(k) accounts are exempt from lifetime RMDs for the owner, matching Roth IRA treatment. Pre-tax 401(k) balances in the same plan still require RMDs. Many people roll Roth 401(k) funds to a Roth IRA after leaving a job.
Common mistakes
- Forgetting pre-tax 401(k) money in the same plan still has RMDs
- Not rolling Roth 401(k) to Roth IRA before RBD if your plan hasn't updated for SECURE 2.0
- Assuming the entire 401(k) is RMD-free when only the Roth portion is exempt
Frequently asked questions
- Do Roth 401(k) accounts require RMDs in 2026?
- No, for the original owner since 2024 under SECURE 2.0. Pre-tax 401(k) balances in the same account still require RMDs.
Related account types
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