qualified Roth contribution program
Defined in 1 dictionary — U.S. Code
United States Code
5 U.S.C. § 8432d — for purposes of this section
the term “qualified Roth contribution program” means a program described in paragraph (1) of section 402A(b) of the Internal Revenue Code of 1986 which meets the requirements of paragraph (2) of such section; and
26 U.S.C. § 402A — for purposes of this section (2 versions over time)
The term "qualified Roth contribution program" means a program under which an employee may elect to make, or to have made on the employee's behalf, designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make, or of matching contributions or nonelective contributions which may otherwise be made on the employee's behalf, under the applicable retirement plan.