designated Roth contribution

(1) Designated Roth contribution 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

26 USC § 402A(c)(1)


Scoping language

For purposes of this section
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