Source: https://www.law.cornell.edu/uscode/text/5/8432d
Timestamp: 2017-04-26 23:46:37
Document Index: 268826233

Matched Legal Cases: ['§ 8432', '§ 8432', '§ 8432', '§\u202f8432', '§\u202f103', 'art 1600']

5 U.S. Code § 8432d - Qualified Roth contribution program | US Law | LII / Legal Information Institute
U.S. Code › Title 5 › Part III › Subpart G › Chapter 84 › Subchapter III › § 8432d 5 U.S. Code § 8432d - Qualified Roth contribution program
§ 8432d.
Qualified Roth contribution program
(a)Definitions.—For purposes of this section—
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
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—
by any individual who is eligible to make contributions under section 8351, 8432(a), 8440a, 8440b, 8440c, 8440d, or 8440e; and
by any individual, not described in subparagraph (A), who is otherwise eligible to make elective deferrals under the Thrift Savings Plan;
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
any other provisions which may be necessary to carry out this section.
(Added Pub. L. 111–31, div. B, title I, § 103(a), June 22, 2009, 123 Stat. 1853.)
Section 402A of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 402A of Title 26, Internal Revenue Code.
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.5 CFR - Administrative Personnel5 CFR Part 1600 - EMPLOYEE CONTRIBUTION ELECTIONS, CONTRIBUTION ALLOCATIONS, AND AUTOMATIC ENROLLMENT PROGRAM