Finance Maxxing
Wiki/Retirement Accounts
Retirement Accounts

401(k) / 403(b) / 457(b)

Employer-sponsored retirement plans with tax-deferred growth.

Employer-sponsored defined contribution plans allow pre-tax or Roth contributions with tax-deferred growth.

2025 Contribution Limits

LimitUnder 50Age 50+Age 60–63
Employee elective deferral$23,500$31,000$34,750
Total (employee + employer)$70,000$77,500$81,250

Traditional vs. Roth 401(k)

TraditionalRoth
Tax on contributionDeductible (pre-tax)After-tax
Tax on growthDeferredTax-free
Tax on withdrawalOrdinary incomeTax-free
RMDs requiredYes (age 73)Yes (but can roll to Roth IRA)
Best whenHigh tax rate nowLower tax rate now

Employer Match

Employer matching contributions:

  • Do not count toward the $23,500 employee limit
  • Are always pre-tax (even if you contribute Roth)
  • Vest according to the plan's vesting schedule
  • Count toward the $70,000 total annual limit

Always contribute enough to get the full employer match — it's an immediate 50–100% return on your money.

Sources

See this in the app

Related Terms

More in Retirement Accounts