USA Accounts

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Last updated: Sat 22-Aug-2026 afternoon

  Traditional IRA (Individual Retirement Account) Roth IRA (Individual Retirement Account) Traditional 401k Roth 401k
Description Retirement.

Wait until 59.5 years old to withdraw.

Original.
Retirement.

Wait until 59.5 years old to withdraw.

As of 2023, this is not available if you are single and make over US$153k or married and make over US$228k combined.
Retirement just like the Traditional IRA but it is sponsored by your employer.

Hence you get an employer match.

Wait until 59.5 years old to withdraw.
Retirement just like the Roth IRA but it is sponsored by your employer.

Hence you get an employer match.

Wait until 59.5 years old to withdraw.
Employer Match No No Yes No
Income Qualification Limits No Yes ??? - don’t think so No
Taxes on Contribution Reduces your taxable income by the amount you contribute. No savings on taxes when money is contributed. Reduces your taxable income by the amount you contribute. No savings on taxes when money is contributed.
Taxes on Growth Tax free Tax free Tax free Tax free
Taxes on Withdrawals Taxable Tax free Taxable Tax free
Maximum Annual Contribution 2023: $6,500

Which is a total of Traditional + Roth.
2023: $6,500

Which is a total of Traditional + Roth.
2023: US$22,500 per year per employee.

Catch-up if 50 years old or older is US$7,500.

Combined with employer can be US$66k per year (or US$73,500 if 50 or older).
2023: US$22,500 per year per employee.

Catch-up if 50 years old or older is US$7,500.

Combined with employer can be US$66k per year (or US$73,500 if 50 or older).
Required Minimum Distributions Not required Not required At 72 years old you are required to withdraw a minimum amount based on life expectancy and account balance. At 72 years old you are required to withdraw a minimum amount based on life expectancy and account balance.
Investment Options Typically more options than a 401k Typically more options than a 401k Typically less investment options as compared to an IRA Typically less investment options as compared to an IRA

Backdoor Roth IRA

  • Money -to- Traditional IRA (non-tax-deductible) -to- Roth IRA
  • File Form 8606 to let the IRS know that you are not reducing your taxes when contributing to your Traditional IRA
  • Used only when your income is above the income limits, otherwise can just contribute to your Roth IRA
  • Look up prorata trigger as on 31-Dec of the year that you do the conversion you cannot have cash in one of the other IRA (Traditional, SEP, Simple) when you do the backdoor

References

Appendix

Version History

  Date Notes
01 Sat 22-Aug-2026 Initial version

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