Nike 401(k) - How to coordinate the 5% match, pre-tax, Roth, and the 3% after-tax contribution choices

Nike’s 401(k) is a coordinated set of decisions involving the 5% company match, pre-tax and Roth contributions, the additional 3% after-tax feature, Roth conversion, investments, and company stock. The article provides a framework for capturing the full match, selecting tax buckets based on the employee’s broader compensation and retirement outlook, and protecting future options by carefully evaluating concentration, vesting, loans, rollovers, and potential NUA treatment.