Assertion: roth contribution | /r/HasProperty | includible
Facets:
value: in tax-free
type: MANNER
value: currently
type: TEMPORAL
value: in gross income
type: OTHER
value: unlike pre-tax elective contributions
type: OTHER
Source sentences:
text: Designated Roth contributions are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed.