{
  "id": "RET_ROTH_401K",
  "name": "Roth 401(k) Contributions",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Has employer plan with Roth option",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [
    "RET_SIMPLE_IRA"
  ],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Deferrals had to be made by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "After-tax 401(k) deferrals. No current deduction, but qualified distributions are tax-free. Same contribution limits as traditional 401(k).",
  "irc_reference": "IRC §402A",
  "deadline": "Dec 31 of tax year"
}