<human>:  What is the difference between a 401(k) and a Roth IRA?
<bot>: The primary difference between a 401(k) and a Roth IRA is the way they are taxed. Contributions to a 401(k) that are made pre-tax are taxed when they are withdrawn, while withdrawals from Roth IRA contributions are usually tax-free. Additionally, contributions to a 401(k) are typically made through payroll deductions, whereas Roth IRA contributions are made by the individual.