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LegalText 5 U.S.C. § 8432d Qualified Roth contribution program us united_states_code code_section 5 GOVERNMENT ORGANIZATION AND EMPLOYEES 84 FEDERAL EMPLOYEES RETIREMENT SYSTEM 8432d 5 U.S.C. § 8432d current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc05@119-100.zip /us/usc/t5/s8432d data/legal/raw/us/code/title-05/usc05.xml e52c28a7204bd97f815d119d484e7a2bfb11fde559f2cf13023e58b914645b46 719fdb18e7085aede50e1e97c1c129fa6058e2c5c12b3d77a9b9044b1769e540 9a8912671413552d24a542fedb43c0db5aaa93a568625a2ebd96abf3c53e9424 2026-07-04 official
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5 U.S.C. § 8432d - Qualified Roth contribution program

Text

(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.

(Added Pub. L. 11131, div. B, title I, § 103(a), June 22, 2009, 123 Stat. 1853.)

Notes

Editorial Notes

References in TextSection 402A of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 402A of Title 26, Internal Revenue Code.