Many factors can affect your personal decisions about traditional versus Roth, and 401(k) versus IRA, including your age, your tax bracket now, your expected tax bracket in retirement, the amount you are contributing, and your ability and desire to pass funds to future generations. This provision, however, doesn’t kick in until 2010—the year the new Roth 401(k)s end. An investment professional can help you weigh the pros and cons of each account and contribution type to determine which best meets your needs.