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5 U.S.C. § 8432d — Qualified Roth contribution program
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** For purposes of this section—
(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—
(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.
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**(a) Definitions.—** For purposes of this section—
(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—
(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If an applicable retirement plan includes a qualified Roth contribution program—
(1) any designated Roth contribution made by an employee pursuant to the program shall be treated as an elective deferral for purposes of this chapter, except that such contribution shall not be excludable from gross income,
(2) any designated Roth contribution which pursuant to the program is made by the employer on the employee’s behalf on account of the employee’s contribution, elective deferral, or (subject to the requirements of section 401(m)(13)) qualified student loan payment shall be treated as a matching contribution for purposes of this chapter, except that such contribution shall not be excludable from gross income,
(3) any designated Roth contribution which pursuant to the program is made by the employer on the employee’s behalf and which is a nonelective contribution shall be nonforfeitable and shall not be excludable from gross income, and
(4) such plan (and any arrangement which is part of such plan) shall not be treated as failing to meet any requirement of this chapter solely by reason of including such program.
**(b) Qualified Roth contribution program** For purposes of this section—
(1) **In general** — The term “qualified Roth contribution program” means a program under which an employee may elect to make, or to have made on the employee’s behalf, designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make, or of matching contributions or nonelective contributions which may otherwise be made on the employee’s behalf, under the applicable retirement plan.
(2) **Separate accounting required** — A program shall not be treated as a qualified Roth contribution program unless the applic
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Federal law — U.S. Code and appendices · legal_authorities
Page 1151
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 8433
considered to have been paid at the rate which
would have been payable over such period had
the person remained continuously employed in
the position that the person last held before
transferring to the international organization.
(e) For purposes of section 8432(g), a covered
person shall be credited with a period of civilian
service equal to the period beginning on the date
of transfer of the person (as described in sub-
section (a)(1)) and ending on the day before the
date of reemployment of the person (as de-
scribed in subsection (a)(3)).
(f) The Executive Director shall prescribe reg-
ulations to carry out this section.
(Added Pub. L. 106–113, div. B, § 1000(a)(7) [div. A,
title III, § 334(a)], Nov. 29, 1999, 113 Stat. 1536,
1501A–440.)
Editorial Notes
REFERENCES IN TEXT
The Foreign Service Act of 1980, referred to in subsec.
(a)(1), (3), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071.
Subchapters I and II of chapter 8 of the Act probably
mean subchapters I and II of chapter 8 of title I of the
Act which are classified generally to parts I (§ 4041 et
seq.) and II (§ 4071 et seq.), respectively, of subchapter
VIII of chapter 52 of Title 22, Foreign Relations and
Intercourse. For complete classification of this Act to
the Code, see Short Title note set out under section
3901 of Title 22 and Tables.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 106–113, div. B, § 1000(a)(7) [div. A, title III,
§ 334(c)], Nov. 29, 1999, 113 Stat. 1536, 1501A–441, provided
that: ‘‘The amendment made by subsection (a) [enact-
ing this section] shall apply to persons reemployed on
or after the date of enactment of this Act [Nov. 29,
1999].’’
§ 8432d. Qualified Roth contribution
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