Plan sponsor adoption of 401(k) Roth provisions has jumped in recent years, thanks in part to IRS rules that took effect last year. Those make it possible for retirement plan participants to convert existing 401(k) plan balances to Roth 401(k) plan balances, whether or not the participant was eligible for a distribution.
According to the Plan Sponsor Council of Americas annual surveys of 401(k) and profit sharing plans, nearly 54% of all plans 401(k) and profit sharing plans offered Roth 401(k) deferrals in 2012, up from 49% in 2011.
