The Firm’s 401(k) retirement savings plan allows you to convert all or a portion of your non-Roth 401(k) account balances to a Roth 401(k) account within the plan. If you choose to make an in-Plan conversion, you will owe taxes currently on the pre-tax amount you convert. Thereafter, your Roth 401(k) account, including any investment earnings, is tax-free, as long as you meet the Roth distribution requirements.