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Book supplementals · Chapter 5

Roth IRA vs 401(k)

In this chapter we introduced the traditional 401(k) and Roth IRA. This calculator shows how an employee match can be a large difference over the course of your career. We look at what happens when you invest in a traditional 401(k), and if you put the equivalent amount into a Roth IRA, how your post-retirement accounts would look. Key variables, like the tax rate, are what advisors point to as a key benefit for the Roth IRA. You can enter various tax rates to see what impact that can have on your planning.

Your 401(k) Annual Contribution Information

Pretax starting balance. $10,000 invested here is $10,000 in the 401(k). Not added to the Roth line.

Default 50% of each dollar you defer. Same rule as Chapter 2.

Default 6% of salary. This caps employer dollars, not the percent you have to defer. At 50% match and a 6% cap, you put in 12% of pay to collect the full match.

Starts at the recommended monthly amount so you capture the full match. Changing the match updates the recommendation; it does not zero this field. Each later year scales with your annual raise. Extra above the match cap does not get more company money.

Recommended to get the full match
Recommended annual deferral
Company match

First-year annual employee 401(k) deferral: —

Your Roth IRA Information

Money already in the Roth IRA. It is a sunk cost, so today’s tax is not taken out of this balance. Not added to the 401(k) line.

Defaults to the after-tax equivalent of your first-year 401(k) monthly deferral at your current tax rate. Each later year scales with your annual raise.

First-year annual Roth IRA contribution: —

Tax Rate Now and Later

Now

Defaults to the IRS 2025 single-filer marginal rate for your salary from IRS federal income tax rates and brackets (taxable income after the $15,750 standard deduction). You can edit it.

Later

Applied to your illustrated annual withdrawal (below), not to your full balance.

Illustrates a 4% withdrawal from the 401(k) each year after retirement. By default the Roth IRA withdraws the same percentage of its own leftover. Choose equal withdrawals to take the same dollar amount from both.

Tax rates use the 2025 IRS single-filer ordinary brackets on taxable income: annual salary minus the $15,750 standard deduction (and minus employee 401(k) deferral for that year’s lookup). Brackets stay frozen as salary grows with raises. From retirement through +20 post-retirement years, the retirement tax rate is frozen (editable above). Married filing jointly and other statuses → Retirement Simulator.

The tax-now versus tax-later comparison follows William Reichenstein, “Saving in Roth Accounts and Making Roth Conversions before Retirement in Today’s Low Tax Rates,” Journal of Financial Planning (July 2020). With no employer match, $1 pretax in a 401(k) and the after-tax twin in a Roth IRA grow to the same after-tax leftover when the two rates match; Roth leftover is larger if the later rate is higher. This page compares where new savings go. It is not a Roth conversion of money already in a 401(k). Reichenstein also notes that a retiree’s true marginal rate can exceed the bracket because of Social Security taxation and Medicare IRMAA, which this calculator does not model.