qualified Roth contribution program
Defined in 1 dictionary — U.S. Code
United States Code
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.