Participant FAQ

What are the tax implications of participating in a 401(k) plan?

Updated on

The information below should serve as a general guideline only.

For further questions on your tax situation, please seek guidance from a tax professional. 

 

Pre-tax deferrals reduce your taxable income for the year in which you defer and offer tax-deferred growth on those investments.  Withdrawals from pre-tax sources are taxed as ordinary income in retirement, but early withdrawal penalties may apply.  

Roth deferrals are made with after-tax dollars, allowing for potentially tax-free withdrawals in the future.

Roth contributions are distributed tax-free, but earnings on Roth contributions are only distributed tax-free if the distribution is made:

  1.  after age 59 ½ 

    AND 

  2. five years after the first Roth contribution was made.  

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