Skip to main content
Find a Lawyer

5 U.S.C. § 8432d - U.S. Code - Unannotated Title 5. Government Organization and Employees § 8432d. Qualified Roth contribution program

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - 5 U.S.C. § 8432d - U.S. Code - Unannotated Title 5. Government Organization and Employees § 8432d. Qualified Roth contribution program - last updated January 01, 2024 | https://codes.findlaw.com/us/title-5-government-organization-and-employees/5-usc-sect-8432d/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard