§ 6433(e)(2)(A)(i)

a qualifying portion of a plan

UNDECIDED

0 of 2 settled

  1. 1

    § 6433(e)(2)(A)(i)

    ALL OF

    the portion of a plan which—

    “is described in clause (v) of section 402(c)(8)(B), is a qualified cash or deferred arrangement (within the meaning of section 401(k)), or is an annuity contract described in section 403(b) which is purchased under a salary reduction agreement, and” § 6433(e)(2)(A)(i)(I)
    “does not consist of a qualified Roth contribution program (as defined in section 402A(b)), or” § 6433(e)(2)(A)(i)(II) unless Step 2 Qualified Roth contribution program UNDECIDED
  2. 2

    § 402A(b)

    Qualified Roth contribution program

    ALL OF
    “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”
    “establishes separate accounts (“designated Roth accounts”) for the designated Roth contributions of each employee and any earnings properly allocable to the contributions”
    “maintains separate recordkeeping with respect to each account”