After tax Roth in-plan conversion

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SECTION ONE: ROTH 401(k) AND AFTER-TAX CONTRIBUTIONS

1. What is a Roth 401(k)? A Roth 401(k) allows you to designate a percentage of your 401(k) retirement plan contributions as Roth contributions. Roth 401(k) contributions are considered optional and are made on an after-tax basis. Roth 401(k) accounts were designed to combine the benefits of saving in your tax-deferred workplace retirement plan with the advantage of avoiding taxes on your money when you withdraw it at retirement. Think of contributions to your VMware, Inc. 401(k) as having three separate “buckets”: pre-tax, Roth, and after-tax.

When you retire or leave VMware, Inc., earnings on your Roth contributions can be withdrawn tax free as long as it has been:

• Five tax years since your first Roth 401(k) contribution and
• You are at least 59½ years old.

In the event of death, beneficiaries may be able to receive distributions tax free if the deceased started making Roth contributions more than five tax years prior to the distribution. In the event of disability, your earnings can be withdrawn tax free if it has been five tax years from your first Roth 401(k) contribution.

Roth 401(k) contributions fall under the same IRS limits as pre-tax contributions to your Plan, so each dollar of a Roth contribution reduces the amount that can be contributed pre-tax (and vice versa).

• In 2019, the total combined IRS contribution limit for Roth 401(k) and/or traditional 401(k) pre-tax contributions is $19,000.
• If you are age 50 or older in the calendar year, you may make an additional catch-up contribution of $6,000 in 2019, bringing your total pre-tax and/or Roth 401(k) contribution to $25,000 for the year.