Income limits apply to the Roth IRA, but not the Roth-like 401(k). Contributions for the Roth IRA are significantly less than for the 401(k). Retirement age for the 401(k) can be 55 years, while the IRA is 59.5 years. UBIT/UDFI may not apply in some cases with a 401(k), but would with respect to a Roth IRA. Also, RMD’s are required with a Roth-like 401(k) but not a Roth IRA for the plan owner.