(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) Authority To Establish.— The Executive Director shall by regulation provide for the inclusion in the Thrift Savings Plan of a qualified Roth contribution program, under such terms and conditions as the Board may prescribe.
(c) Required Provisions.— The regulations under subsection (b) shall include—
(1)provisions under which an election to make designated Roth contributions may be made—
(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
8437, or any other provision of law; and
(3)any other provisions which may be necessary to carry out this section.
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.