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If an employer offers designated Roth contributions to one participant in a 403(b) plan, must the employer offer them to all other participants in the plan?

April 26, 2017contributions designated employer Offer offers participant Plan Roth

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If an employer offers designated Roth contributions to one participant in a 403(b) plan, must the employer offer them to all other participants in the plan?

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Yes. Under the universal availability requirement of §403(b)(12), if any employee is given the opportunity to designate §403(b) elective deferrals as designated Roth contributions, then all employees must be given that right.