Roth contributions to 401(k) and 403(b) retirement plans became available on January 1, 2006. Unlike traditional, before-tax contributions, Roth contributions come from income that has already been taxed. That means qualified withdrawals from Roth accounts, including earnings, will be free from federal

A 403(b) plan is retirement savings plan available for employees of public educational institutions and specific tax-exempt organizations as determined by Section 501(c)(3) of the IRS Code.