 Both IRA and 401K plans can be structured as Roth accounts. Many employers today offer Roth 401Ks, which a Roth IRA or a Roth 401K, those don't offer the tax deduction upfront on your contributions. But what they do do is they allow tax-free withdrawals after you reach the age of 59 1⁄2. Essentially, with a Roth account, you're paying your taxes upfront at the time that you contribute.