Although Roth 401(k) accounts have been around for nearly a decade, relatively few employer-sponsored retirement plans offer them as an option, and even fewer plan participants actually take advantage of them when they’re offered.
The Bloomberg personal finance blog Ventured & Gained recently featured a good summary on the most important features of a Roth 401(k), and the potential benefits for individuals who may participate in one. You can read the entire May 8, 2014 article here.