Employer Plans

How workplace retirement plans work: 401(k), 403(b), 457(b), employer matching, and vesting.

6 articles in this topic.

• After-Tax 401(k) Contributions and In-Plan Roth Conversions

  The mega backdoor Roth depends on two plan provisions: after-tax contributions and in-plan Roth conversions. The headroom math, and what to ask HR.

• Vesting Schedules and What Happens When You Leave

  Cliff versus graded vesting, immediate vesting for safe-harbor money, and how to time a job change so you do not forfeit unvested employer match.

• Employer Match Math: Don't Leave Money on the Table

  Match formulas, true-up provisions, the front-loading trap, and the SECURE 2.0 student-loan match. The benefit most employees quietly leave behind.

• 457(b) Plans and Why They Stack

  A 457(b) carries its own $24,500 limit that does not coordinate with a 401(k) or 403(b). For public-sector workers that is $47,000 of deferral a year.

• 403(b) Plans for Nonprofit and School Workers

  The 403(b) is the 401(k) for nonprofits, schools, and churches. Same $24,500 limit, plus a 15-year service catch-up no other plan offers.

• How a 401(k) Actually Works

  The 401(k) grew out of a 1978 statutory accident into the dominant private retirement plan. The mechanics, the testing rules, and the safe harbor.