Which of the following statements regarding Roth $401(k)$ accounts is false?

Multiple Choice $$

Employers can make contributions to Roth accounts on behalf of their employees even for amounts not fully vested to the employee.

Employees can make contributions to a Roth $401(k).$

Qualified distributions from Roth $401(k)$ plans are not taxable.

Contributions to Roth $401(k)$ plans are not deductible.