Roth IRA
Defined in 1 place of the United States Code.
For purposes of this title, the term “Roth IRA” means an individual retirement plan (as defined in section 7701(a)(37)) which is designated (in such manner as the Secretary may prescribe) at the time of establishment of the plan as a Roth IRA. Such designation shall be made in such manner as the Secretary may prescribe.
Source
- 1997–present26 U.S.C. § 408AInternal Revenue Code · Roth IRAs · for purposes of this title