Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402A&num=0&edition=prelim
Timestamp: 2019-04-24 16:14:22+00:00

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(2) 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.
The term "qualified Roth contribution program" means a program under which an employee may elect to make designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make under the applicable retirement plan.
(B) maintains separate recordkeeping with respect to each account.
(B) the employee designates (at such time and in such manner as the Secretary may prescribe) as not being so excludable.
(B) the aggregate amount of elective deferrals of the employee for the taxable year which the employee does not designate under paragraph (1).
(ii) a Roth IRA of such individual.
Any rollover contribution to a designated Roth account under subparagraph (A) shall not be taken into account for purposes of paragraph (1).
(iii) unless the taxpayer elects not to have this clause apply, any amount required to be included in gross income for any taxable year beginning in 2010 by reason of this paragraph shall be so included ratably over the 2-taxable-year period beginning with the first taxable year beginning in 2011.
Any election under clause (iii) for any distributions during a taxable year may not be changed after the due date for such taxable year.
In the case of an applicable retirement plan which includes a qualified Roth contribution program, this paragraph shall apply to a distribution from such plan other than from a designated Roth account which is contributed in a qualified rollover contribution (within the meaning of section 408A(e)) to the designated Roth account maintained under such plan for the benefit of the individual to whom the distribution is made.
Any distribution to which this paragraph applies shall not be taken into account for purposes of paragraph (1).
The rules of subparagraphs (D), (E), and (F) of section 408A(d)(3) (as in effect for taxable years beginning after 2009) shall apply for purposes of this paragraph.
(iii) the plan shall not be treated as violating the provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5, United States Code, solely by reason of such transfer.
Any qualified distribution from a designated Roth account shall not be includible in gross income.
The term "qualified distribution" has the meaning given such term by section 408A(d)(2)(A) (without regard to clause (iv) thereof).
(ii) if a rollover contribution was made to such designated Roth account from a designated Roth account previously established for such individual under another applicable retirement plan, the first taxable year for which the individual made a designated Roth contribution to such previously established account.
The term "qualified distribution" shall not include any distribution of any excess deferral under section 402(g)(2) or any excess contribution under section 401(k)(8), and any income on the excess deferral or contribution.
(B) be included in gross income for the taxable year in which such excess is distributed.
Section 72 shall be applied separately with respect to distributions and payments from a designated Roth account and other distributions and payments from the plan.
(C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
(B) any elective deferral of compensation by an individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
2014-Subsec. (c)(4)(E)(iii). Pub. L. 113–295 substituted "403(b)(7)(A)(ii)" for "403(b)(7)(A)(i)".
2013-Subsec. (c)(4)(E). Pub. L. 112–240 added subpar. (E).
2010-Subsec. (c)(4). Pub. L. 111–240, §2112(a), added par. (4).
Subsec. (e)(1)(C). Pub. L. 111–240, §2111(a), added subpar. (C).
Subsec. (e)(2). Pub. L. 111–240, §2111(b), amended par. (2) generally. Prior to amendment, text read as follows: "The term 'elective deferral' means any elective deferral described in subparagraph (A) or (C) of section 402(g)(3)."
Pub. L. 112–240, title IX, §902(b), Jan. 2, 2013, 126 Stat. 2371 , provided that: "The amendment made by this section [amending this section] shall apply to transfers after December 31, 2012, in taxable years ending after such date."
Pub. L. 111–240, title II, §2111(c), Sept. 27, 2010, 124 Stat. 2566 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2010."
Pub. L. 111–240, title II, §2112(b), Sept. 27, 2010, 124 Stat. 2566 , provided that: "The amendments made by this section [amending this section] shall apply to distributions after the date of the enactment of this Act [Sept. 27, 2010]."
Section applicable to taxable years beginning after Dec. 31, 2005, see section 617(f) of Pub. L. 107–16, set out as an Effective Date of 2001 Amendment note under section 402 of this title.

References: §2112
 §2111
 §2111
 §902
 §2111
 §2112