Durango Mining already offers a traditional 401(k) plan for its employees, and is considering adding the ability to contribute to a Roth 401(k) to its plan. Which of the following would be true if Durango were to offer both a traditional 401(k) plan and a Roth 401(k) plan to its employees? 1. Unlike Roth IRA accounts, there are minimum distribution requirements associated with Roth 401(k) accounts. 2. The aggregate deferral limit for employees, taking into account both the traditional and Roth 401(k) plans, would be $25,000. 3. The Roth 401(k) plan could restrict participation based upon income limits. 4. Employer matching contributions can be commingled with employee contributions made to a Roth 401(k).