Employers are starting to offer Roth 401k and 403b plans.  Call your benefits office or 401k custodian and see if your plan offers the Roth option.  These are ideal for anyone..expecially high-income employees who don't qualify for the Roth IRA. 

Income restrictions on the Roth IRA...No income restriction on your Roth 401k

There are income limits on who can contribute to a Roth IRA on a continuing basis, but those rules don't apply to Roth 401(k)s.

In 2011, the limit for joint filers is modified adjusted gross income of $179,000. The maximum contribution amount is reduced for those with income of $169,000 or more. For single filers, it's $122,000 and the maximum contribution amount is reduced for those with modified adjusted gross income of $107,000 or more.

Employers can match Roth 401(k) contributions, but the employers' dollars must go into a pretax account, not the Roth, according to the Internal Revenue Service.

Great tip...Take your Roth 401k and roll into your Roth IRA

One disadvantage of a Roth 401(k): At age 701/2 you'll need to start taking annual required minimum distributions (MRD's). To avoid this, you can roll your Roth 401(k) into a Roth IRA before reaching that age. Your Roth IRA does not require an MRD.

Courtesy of WSJ.com