Roth Catch-Up Contributions definition

Roth Catch-Up Contributions means after-tax contributions by a Participant as described in Section 3.2(c).
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Roth Catch-Up Contributions means Catch-Up Contributions that are includible in a Participant’s gross income at the time deferred and have been irrevocably designated as Roth Catch-Up Contributions by the Participant, as described in Section 4.3.
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Roth Catch-Up Contributions means Participant Contributions made pursuant to subsection 3.2(b) that would be Catch-Up Contributions but for the fact that the Participant elected to characterize them as designated Roth contributions within the meaning of Code §402A(c)(1).
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Examples of Roth Catch-Up Contributions in a sentence

  • Elective Deferral Contributions, Roth Elective Deferral Contributions, Catch-Up Contributions, Roth Catch-Up Contributions, Qualified Organization Catch-Up Contributions, and Qualified Organization Roth Catch-Up Contributions by Active Participants made pursuant to a Contribution Agreement.

  • An Employee who attains age 50 before the close of a calendar year may elect to make Catch-Up Contributions and/or Roth Catch-Up Contributions of his or her Benefitable Compensation to the Plan in accordance with Code section 414(v) if provided for in the Adoption Agreement.

  • If the Employer is a Qualified Organization and if provided for in Item 2.4 of the Adoption Agreement, a Qualified Employee may elect to make Qualified Organization Catch-Up Contributions and/or Qualified Organization Roth Catch-Up Contributions of his or her Benefitable Compensation to the Plan.

  • If the Employer is a qualified organization (within the meaning of Treasury Regulation section 1.403(b)-4(c)(3)(ii)) and if provided for in Item 2.4 of the Adoption Agreement, a Qualified Employee may elect to make Qualified Organization Catch-Up Contributions and/or Qualified Organization Roth Catch-Up Contributions of his or her Benefitable Compensation to the Plan.

  • An Active Participant’s Catch-Up Contributions and Roth Catch-Up Contributions made pursuant to a Contribution Agreement are subject to the limitations of Code section 414(v) and may not, with respect to a Plan Year, exceed the Catch-Up Contribution Limit for the Plan Year.

  • An Active Participant’s Catch-Up Contributions and Roth Catch-Up Contributions made pursuant to a Contribution Agreement are subject to the limitations of Code section 414(v) and, when combined for all plans of the Employer, may not, with respect to a Plan Year, exceed the Catch-Up Contribution Limit for the Plan Year.

  • An Eligible Employee may elect, on a form prescribed by the Committee, to contribute, in lieu of all or a portion of the Pre-Tax Contributions and/or Catch-Up Contributions the Participant is otherwise eligible to make under the Plan, Roth Contributions and/or Roth Catch-Up Contributions to the Plan.

  • Such Roth Contributions and Roth Catch-Up Contributions shall be allocated to the Eligible Employee’s Roth Matched Contribution Account, Roth Unmatched Contribution Account or Roth Catch-Up Contribution Account, as applicable.

  • Unless specifically stated otherwise, Roth Contributions shall be treated as Pre-Tax Contributions for all purposes of the Plan (including, without limitation, Matching Contributions under Section 3.5) and Roth Catch-Up Contributions shall be treated as Catch-Up Contributions for all purposes of the Plan.

  • Further, County, with cooperation from City, will remove the parking lots on the west and south sides of the building site within 14 days of execution of this Agreement by all parties, weather permitting.


More Definitions of Roth Catch-Up Contributions

Roth Catch-Up Contributions means the contributions made by the Employer on behalf of a Participant pursuant to the Participant’s election to reduce Compensation, as described in Plan section 4.9.
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Roth Catch-Up Contributions means amounts contributed pursuant to Section 3.04 that are (a) designated irrevocably by the Member at the time the election is made as a Roth Catch-Up Contribution that is being made in lieu of all or a portion of the Catch-Up Contributions the Member is otherwise eligible to make under the Plan; and (b) treated by the Employer as includible in the Member’s income at the time the Member would have received that amount in cash if the Member had not made an election.
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Roth Catch-Up Contributions means Deferred Cash Contributions made to the Plan pursuant to Section 3.01(c), which constitute catch-up contributions under Section 414(v) of the Code.
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Related to Roth Catch-Up Contributions

  • Catch-Up Contributions means Salary Reduction Contributions made to the Plan that are in excess of an otherwise applicable Plan limit and that are made by Participants who are Age 50 or over by the end of their taxable years. An “otherwise applicable Plan limit” is a limit in the Plan that applies to Salary Reduction Contributions without regard to Catch-up Contributions, such as the limits on Annual Additions, the dollar limitation on Salary Reduction Contributions under Code Section 402(g) (not counting Catch-up Contributions) and the limit imposed by the Actual Deferral Percentage (ADP) test under Code Section 401(k)(3). Catch-up Contributions for a Participant for a taxable year may not exceed the dollar limit on Catch-up Contributions under Code Section 414(v)(2)(B)(i) for the taxable year. The dollar limit on Catch-up Contributions under Code Section 414(v)(2)(B)(i) is $1,000 for taxable years beginning in 2002, increasing by $1,000 for each year thereafter up to $5,000 for taxable years beginning in 2006 and later years. After 2006, the $5,000 limit will be adjusted by the Secretary of the Treasury for cost-of-living increases under Code Section 414(v)(2)(C). Any such adjustments will be in multiples of $500.

  • Catch-Up Contribution means an Elective Deferral made to the Plan by a Catch-Up Eligible Participant that, during any taxable year of such Participant, exceeds one of the following:

  • Qualified Matching Contributions means Matching Contributions which are immediately nonforfeitable when made, and which would be nonforfeitable, regardless of the age or service of the Employee or whether the Employee is employed on a certain date, and which may not be distributed, except upon one of the events described under Section 401(k)(2)(B) of the Code and the regulations thereunder.

  • Deferral Contributions are Salary Reduction Contributions and Cash or Deferred Contributions the Employer contributes to the Trust on behalf of an Eligible Employee, irrespective of whether, in the case of Cash or Deferred Contributions, the contribution is at the election of the Employee. For Salary Reduction Contributions, the terms "deferral contributions" and "elective deferrals" have the same meaning.

  • Rollover Contributions means, for any Participant, his rollover contributions as provided in Section 7.1.

  • Excess Contributions means, with respect to any Plan Year, the excess of:

  • Matching Contributions means contributions made by the Employer on account of an "eligible Participant's" Elective Deferrals.

  • Employer Matching Contributions means the Employer matching contributions made to the Trust Fund pursuant to Article V (Employer Matching Contributions).

  • Company Matching Contributions means any contributions made to the Company Matching Account of a Participant by a Participating Employer as provided for in Section 4.02.

  • Elective Contribution means the Employer's contributions to the Plan of Deferred Compensation excluding any such amounts distributed as excess "annual additions" pursuant to Section 4.10(a). In addition, any Employer Qualified Non-Elective Contribution made pursuant to Section 4.6 shall be considered an Elective Contribution for purposes of the Plan. Any such contributions deemed to be Elective Contributions shall be subject to the requirements of Sections 4.2(b) and 4.2(c) and shall further be required to satisfy the discrimination requirements of Regulation 1.401(k)-1(b)(5), the provisions of which are specifically incorporated herein by reference.

  • Cash contributions means the re- cipient’s cash outlay, including the outlay of money contributed to the re- cipient by third parties.

  • Member contributions means all amounts paid to ASRS by a member.

  • Employer Contributions means all amounts paid into ASRS by an

  • Regular contributions means the amounts required to be

  • Excess Contribution means a contribution that exceeds the

  • Company Contributions means the contributions made by the Company pursuant to Section 3.3.

  • Qualified Matching Contribution means any employer contribution allocated to an Eligible Employee's account under any plan of an Employer or a Related Company solely on account of "elective contributions" made on his behalf or "employee contributions" made by him that is a qualified matching contribution as defined in regulations issued under Code Section 401(k), is nonforfeitable when made, and is distributable only as permitted in regulations issued under Code Section 401(k).

  • Accumulated contributions means the sum of all

  • Employer Contribution means the amount paid by an employer, as determined by the employer rate, including the normal and deficiency rates, contributions, and funds wherever used in this chapter.

  • Employee Contributions are contributions made by a Participant on an after-tax basis, whether voluntary or mandatory, and designated, at the time of contribution, as an employee (or nondeductible) contribution. Elective deferrals and deferral contributions are not employee contributions. Participant nondeductible contributions, made pursuant to Section 4.01 of the Plan, are employee contributions.

  • Pre-Tax Contributions means, for any Participant, the aggregate of the Participant's Basic Pre-Tax Contributions and Supplemental Pre-Tax Contributions contributed to the applicable Pre-Tax Contribution Account.

  • In-kind contributions means services and goods as approved by the department that are provided by a grant recipient toward completion of a department-approved local snowmobile program under section 82107.

  • Matching Contribution means an Employer contribution made to this or any other Defined Contribution Plan on behalf of a Participant on account of an Employee Contribution made by such Participant, or on account of a Participant's Employee Elective Deferral, under a plan maintained by the Employer.

  • After-Tax Contributions means amounts withheld from an Employee's Compensation pursuant to a Salary Reduction Agreement after all applicable state and federal taxes have been deducted. Such amounts are withheld for purposes of purchasing one or more of the Benefit Package Options available under the Plan.

  • Contribution Account means an account, or accounts, into which the Accountholder and employer contributions are deposited by the TPA, and from which HSA dollars are swept into the Cash Account.

  • Nonelective Contribution means an amount contributed by a participating