Should I Divert Unmatched 401k Contributions to a Roth IRA?

Since the tax treatments are identical, and the limit on the 401k contributions is much higher, you should continue to make unmatched contributions to your 401k until the maximum is reached. Diverting unmatched 401k contributions to a Roth will not give you additional tax saving, but will increase your transaction costs, and possibly management fees as well.