ABC Inc is establishing a retirement plan and they want a plan that includes a Roth account. Which of the following statements is correct about Roth accounts (Roth 401k)?

A. Matching contribution can be contributed to a Roth account

B. Amounts in a traditional 401(k) cannot be rolled over to a Roth account

C. Roth accounts do not require minimum distributions until after the death of the participant

D. Roth accounts permit access for taxpayers who may otherwise not be able to contribute to a Roth IRA

Patrick, who is about 55 years old, runs a local sandwich shop in Bloomington-Normal. He has several high school kids who work for him part time. Patrick's mom, Robin, helps make the best salads around and works there full time. Which of the following plans makes the most sense for Patrick if he earns about $120,000 and does not want to spend too much on a retirement plan?

• A. Money purchase plan
• B. Tandem plan
• C. Cash balance plan
• D. 401k/profit sharing plan