Roth Rollover Contribution definition

Roth Rollover Contribution means that portion of a Covered Employee’s Rollover Contribution that is attributable to a designated Roth account under an eligible retirement plan.

Roth Rollover Contribution means a direct rollover contribution from another roth contribution account under an applicable retirement plan, pursuant to the requirements of Section B-3(b) of Appendix B of the Plan.

Roth Rollover Contribution means any contribution that is rolled over to this Plan pursuant to subsection 3.2(d) that is comprised of designated Roth contributions within the meaning of Code §402A(c)(1) and the earnings thereon.

Examples of Roth Rollover Contribution in a sentence

• The Employer in its Adoption Agreement in which the Employer has elected to permit Roth Deferrals also will elect whether to permit an In-Plan Roth Rollover Contribution in accordance with this Section 3.08(E) with regard to otherwise distributable amounts and/or otherwise nondistributable amounts.

• A Participant may not make an In-Plan Roth Rollover Contribution with regard to an otherwise distributable amount which is not an Eligible Rollover Distribution.

• An In-Plan Roth Rollover Contribution may be made only by a Direct Rollover.

• Except in the case of an "in-Plan Roth Rollover Contribution" made pursuant to Section 12.11, Elective Deferrals contributed to the Plan as one type, either Roth Elective Deferrals or Pre-Tax Elective Deferrals, may not later be reclassified as the other type.

• If a distribution is made to a Participant who has not incurred a Severance from Employment and who is not fully Vested in the Participant's Account from which the In-Plan Roth Rollover Contribution is to be made, and the Participant may increase the Vested percentage in such Account, then at any relevant time Section 5.03(C) will apply to determine the Participant's Vested portion of the Account.

More Definitions of Roth Rollover Contribution

Roth Rollover Contribution means a Participant’s contribution pursuant to Subsection 4.04.

Roth Rollover Contribution means the direct rollover from a Roth elective deferral account under an applicable retirement plan described in Code Section 402A(e)(1) and only to the extent the rollover is permitted under Code Section 402(c).

Roth Rollover Contribution means a contribution made to the Plan by a Participant designated as a Roth Rollover Contribution pursuant to Section 3.2(h).

Roth Rollover Contribution means a contribution to the Plan by an Employee that is from a designated Roth 401(k) account in another plan described in Section 401(a) or Section 403(b) of the Code.

Roth Rollover Contribution means a contribution made to the Plan pursuant to Section 3.12, the value of which would be excluded from the gross income of the transferor under Section 402(c), 403(a)(4) or 408(d)(3) of the Code if transferred to the Plan because it would constitute a rollover contribution described in Section 402A(c)(3) of the Code if transferred to this Plan.

Roth Rollover Contribution means a contribution rolled into the Plan pursuant to Section 4.07.

Roth Rollover Contribution means on and after January 1, 2012, any contribution made to the plan by a participant in accordance with the provisions of Section 23.12 of the plan and Section 402A(c)(3) of the Code.