designated Roth contribution
Defined in 1 dictionary — U.S. Code
United States Code
5 U.S.C. § 8432d — for purposes of this section
the terms “designated Roth contribution” and “elective deferral” have the meanings given such terms in section 402A of the Internal Revenue Code of 1986.
26 U.S.C. § 402A — for purposes of this section (2 versions over time)
The term "designated Roth contribution" means any elective deferral, matching contribution, or nonelective contribution which—
(A) is excludable from gross income of an employee without regard to this section, and
(B) the employee designates (at such time and in such manner as the Secretary may prescribe) as not being so excludable.