As of this posting, tax rates continue to be near historic lows.* Many plan participants expect their tax rates to increase in retirement. Generally speaking, ideal candidates for Roth deferrals are younger workers who expect their wages to increase throughout their career. Investing with a Roth option allows participants to defer income today and pay the tax now. At retirement, the funds can be withdrawn tax free. See below to find out why most employers have already added this feature to their plan.