Suze Orman is a big proponent of the Roth 401k. She is making the assumption that tax rates will be higher when people are going to retire then they are now. Given the amount of debt that this country is in that's not a bad premise. But you have to listen closely because she advocates contributing hard and early into the AFTER-TAX retirement accounts. That's because your pay and thus your tax rate is low. More likely that your retirement tax rate will be higher. Additionally you'll have tons of time for the compounding to take effect. As you get older the benefit switches...The tax benefit of the 401k becomes more valuable. Also, it's less likely that you will be in a higher tax rate when you retire.

As for which is better? Well, I've seen the numbers run both ways and many financial advisors are touting the Roth...but in reality? Barring a huge tax rate increase it's a push. So the best thing to do is to contribute to both. That gives you the greatest flexibility.

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