Attributable pay date

Attributable pay date means:
(i) The pay date of a contribution that is being redesignated from traditional to Roth, or vice versa;
(ii) In the case of the uniformed services, the pay date of a contribution that is being recharacterized from tax-deferred to tax-exempt, or vice versa; or
(iii) The pay date of an erroneous contribution for which a negative adjustment is being made. However, if the erroneous contribution for which a negative adjustment is being made was a makeup or late contribution, the attributable pay date is the “as of” date of the erroneous makeup or late contribution.

Source

5 CFR § 1605.1


Scoping language

None
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