Why this is correct (Q19 — employer matches typically pre-tax and taxed at withdrawal): Employer matches are usually contributed on a pre-tax basis into the plan’s tax-deferred portion; even if you elect Roth contributions for your own deferrals, unless the plan specifically credits employer matches to a Roth bucket, the match typically remains tax-deferred. That means the matching dollars and their earnings will generally be taxed as ordinary income when withdrawn in retirement. This separation exists because employer contributions are treated as employer-sponsored plan contributions under different payroll and tax rules. The consequence is that you can have both Roth (after-tax) and pre-tax money in the same overall plan, and they’ll be taxed differently at distribution time.

Practical takeaway & planning steps: When planning, remember that an employer match does not make your whole account Roth or tax-free. Factor the future taxability of employer matches into retirement income projections. If you prefer tax-free treatment for some balances, you might roll your pre-tax match portion into a Roth (a conversion) in a separate taxable event—but conversions have tax consequences and require careful planning. Alternatively, accept the mixed tax nature and plan withdrawals to manage tax brackets. Always confirm how your plan handles matches and consider consolidation or professional advice if you plan conversions or rollovers.