Roth Rollover Contributions definition

Roth Rollover Contributions means a contribution to the Plan made in accordance with the rules of section 402 of the Code and pursuant to Section 7.1 of amounts rolled over from a designated Roth contribution account under the 401(k) or 403(b) plan of a former employer.

Roth Rollover Contributions means an eligible rollover contribution of any payment or distribution from another Roth rollover account of the Employee. A Participant’s Roth Rollover Contributions will be maintained in a separate account which includes any earnings properly allocable to such contributions and that will have separate recordkeeping.

Roth Rollover Contributions means a direct rollover from a Roth elective deferral account under an applicable retirement plan described in Code Section 402A(e)(1) or, in the case of a contribution by a participant in the Celera Plan or the Solstas Plan and solely if made in accordance with procedures established by the Celera plan or by the Solstas Plan, as applicable, from a Roth IRA described in Code Section 408A but only to the extent the distribution from such Roth IRA was eligible for rollover to a qualified plan.

Examples of Roth Rollover Contributions in a sentence

• Roth Rollover Contributions will be held in the Participant’s Roth Rollover Account.

• In-Plan Roth Rollover Contributions shall be subject to the same Plan rules as Roth Contributions.

• Amounts contributed as Pre-Tax Contributions, After-Tax Contributions, Catch-Up Contributions, Roth Contributions, Roth Catch-Up Contributions, After-Tax Rollover Contributions, Taxable Rollover Contributions, and Roth Rollover Contributions will be remitted to the Trustee as soon as practicable.

• However, Roth Rollover Contributions will only be accepted from another tax-qualified plan described in Code Section 401(a).

• The Plan Administrator will maintain such records as are necessary for the proper reporting of In-Plan Roth Rollover Contributions and will administer the In-Plan Roth Rollover Account in accordance with Code section 402A and the regulations promulgated thereunder.

More Definitions of Roth Rollover Contributions

Roth Rollover Contributions means amounts contributed by an Eligible Employee pursuant to Section 4.06 and attributable to a direct rollover from a designated Roth contribution account (within the meaning of Code section 402A(b)(2)).

Roth Rollover Contributions means Rollover Contributions made by a Member pursuant to Section 4.4(b)(ii) on or after February 1, 2015 that are attributable to Roth amounts.

Roth Rollover Contributions means the amount of Roth elective deferrals, within the meaning of Code section 402A, which are directly transferred to the Plan in an eligible rollover distribution made pursuant to Section 4.05(b).

Roth Rollover Contributions means those contributions made by a Participant pursuant to Plan section 6.3.

Roth Rollover Contributions means a rollover from another Roth account under an applicable retirement plan described in Code Section 402A(e)(1) by a Participant in accordance with Section 4.8(f).

Roth Rollover Contributions means a Contribution to this Plan by a Member of an amount distributed to such Member from another Roth elective deferral account under an applicable retirement plan described in Code section 402A(e)(1).‌

Roth Rollover Contributions means the contributions made by a Participant under Section 4.3(b).