Us Code § 8432d - Qualified Roth contribution program
Full text of Us Code United States Code § 8432d — Qualified Roth contribution program, with citation guidance and answers to common questions.
§ 8432d. Qualified Roth contribution program
(a)
(1) 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
(2) the terms "designated Roth contribution" and "elective deferral" have the meanings given such terms in section 402A of the Internal Revenue Code of 1986.
(b)
(c)
(1) provisions under which an election to make designated Roth contributions may be made—
(A) by any individual who is eligible to make contributions under section 8351, 8432(a), 8440a, 8440b, 8440c, 8440d, or 8440e; and
(B) by any individual, not described in subparagraph (A), who is otherwise eligible to make elective deferrals under the Thrift Savings Plan;
(2) any provisions which may, as a result of enactment of this section, be necessary in order to clarify the meaning of any reference to an "account" made in section 8432(f), 8433, 8434(d), 8435, 8437, or any other provision of law; and
(3) any other provisions which may be necessary to carry out this section.
(Added Pub. L. 111–31, div. B, title I, §103(a), June 22, 2009, 123 Stat. 1853.)
Editorial Notes
References in Text
Section 402A of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 402A of Title 26, Internal Revenue Code.
About This Section
5 U.S.C. § 8432d is part of Title 5 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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