designated Roth contribution
Defined in 2 places across 2 titles of the United States Code.
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.
Source
- 2022–present26 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · for purposes of this section
The term “designated Roth contribution” means any elective deferral 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.
Source
- 2001–202226 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · 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.
Source
- 2009–present5 U.S.C. § 8432dGovernment Organization and Employees · Qualified Roth contribution program · for purposes of this section