What's attractive about the Roth K is that it allows those in the upper-income bracket to contribute. Before they couldn't make any Roth contributions whatsoever.

That's how a lot of agencies have been born or made it over the hump. The demise of one allows some people to get their start.

So a working couple can contribute a lot more with a Roth 401(k). Each spouse can put $15,000 into a Roth 401(k). It's an opportunity to put a lot of money away that you'll never again have to share with the government.

It allows them to have the experience of being the lungs for their instrument.

EVERYBODY NEED BEER, EVEN DAVE ROTH.

There's a certain political unattractiveness to essentially providing tax breaks at the corporate level. . .and not providing any personal income tax breaks,