Haw. Code R. § 14-44-39 - Designated Roth contributions
(a) Designated Roth
contributions shall apply to contributions after December 31, 2023.
(b) Designated Roth contributions shall be
treated as includible in the participant's gross income at the time the
participant would have received that amount in cash if the participant had not
made a deferred election.
(c) A
designated Roth contribution shall be treated as an elective deferral and
subject to the combined maximum annual deferral limits for normal deferrals,
age based deferrals, or traditional catchup deferrals.
Notes
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