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 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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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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Examples of Roth Catch-Up Contributions in a sentence

  • A Participant may discontinue his Pre-Tax Contributions, Roth Contributions, Catch-Up Contributions, Roth Catch-Up Contributions or After-Tax Contributions at any time.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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 Pre-Tax Catch-Up Contributions the Participant is otherwise eligible to make under the Plan, Roth Contributions and/or Roth Catch-Up Contributions to the Plan.

  • 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 3.2) and Roth Catch-Up Contributions shall be treated as Pre-Tax Catch-Up Contributions for all purposes of the Plan.

  • Unmatched Catch-Up Contributions shall be returned first, unmatched Roth Catch-Up Contributions will be returned second, matched Catch-Up Contributions will be returned third, and matched Roth Catch-Up Contributions will be returned last.

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

  • Non-fully vested Participants who have attained age 59-1/2 or who are Disabled may also receive the value of their Pre-Tax Contributions Account, Pre-Tax Catch-Up Contributions Account, Safe Harbor Employer Matching Contributions Account, Roth Rollover Contributions Account, Roth Basic Contributions Account, Roth In-Plan Conversation Account, and Roth Catch-Up Contributions Account.


More Definitions of Roth Catch-Up Contributions

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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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 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 an Elective Deferral made to the Plan that is includible in the gross income of the Participant under Section 4.1(d) and earnings or losses on those contributions.
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Related to Roth Catch-Up Contributions

  • 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:

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

  • Matching Contributions means local cash and/or in-kind contributions made by the Contractor, a subcontractor, or other local resources that qualify as match for the Contract funding.

  • Employer Contributions means all amounts paid into ASRS by an

  • 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.