Final answer:
The retirement savings accounts that do not allow employee contributions to be taken on a pre-tax basis are plans similar to Roth accounts, such as the Roth 401(k) or Roth IRA, where contributions are made with after-tax dollars.
Step-by-step explanation:
The question asks which types of retirement accounts do not allow for employee contributions to be taken on a pre-tax basis. Most retirement savings plans like 401(k)s, 403(b)s, and similar defined contribution plans allow employees to contribute with pre-tax dollars, which defers the income tax on the money until it is withdrawn during retirement.
However, not all retirement savings vehicles treat contributions as pre-tax. For example, Roth 401(k)s and Roth IRAs are made with after-tax contributions, meaning taxes are paid on the income before it is contributed to the retirement account. Upon withdrawal during retirement, the distributions are typically tax-free since the taxes have already been paid on the contributions.
Therefore, the correct answer to the question is that plans similar to Roth accounts do not allow for pre-tax employee contributions, as opposed to traditional 401(k)s and 403(b)s which do.