Roth Account definition

Roth Account means the Account or Accounts established under the Plan to record a Participant’s Roth Contributions, and the income, gains and losses credited thereto. A Beneficiary Account or Alternate Payee Account corresponding to the deceased or relevant Participant’s Roth Contributions may also be referred to as a Roth Account.

Roth Account means the portion of the Participant Account established and maintained by the Administrator for each Participant with respect to his or her Roth Deferrals including any amounts transferred into the Plan.

Roth Account means the account credited with Roth Contributions, and earnings on those contributions. Unless otherwise indicated, any reference in the Plan to the Roth Account shall be deemed to refer as well to the In-Plan Roth Conversion Subaccount described in Sections 7.05 and 9.10.

Examples of Roth Account in a sentence

• The value of the Participant Roth Account is [included in] the calculation of the amount available for loan.

• A rollover from an eligible retirement plan other than a Roth IRA or a designated Roth Account cannot be made to this IRA if, for the year the amount is distributed from the other plan, (i) the Owner is married and files a separate return, (ii) the Owner is not married and has modified AGI in excess of $100,000, or (iii) the Owner is married and together the Owner and the Owner's spouse have modified AGI in excess of $100,000.

• In the event of a loan default, no amount of the outstanding loan balance will be deducted from the Employee Roth Account.

• The amount available for a full or partial withdrawal from an Employee Roth Account will not be reduced by any outstanding loan balance.

• The Employee Roth Account is excluded from the vested Individual Account Current Value for purposes of determining the amount available for loan.

More Definitions of Roth Account

Roth Account means the account established and maintained under this Plan by the Committee to record a Participant’s interest under this Plan attributable to Roth Contributions.

Roth Account means the account established and maintained for a Participant into which Roth Contributions and Roth Catch-up Contributions made on behalf of a Participant and earnings thereon are credited. A Participant’s Roth Account and Roth Rollover Account are referred to collectively as a Participant’s “Roth Accounts.”

Roth Account means the recordkeeping account which evidences the value of Roth Contributions, including related investment gains and losses of the Trust Fund, but excluding any forfeitures.

Roth Account means the account maintained for a Participant to record contributions made on his behalf by an Employer pursuant to a Roth Contribution agreement described in Section 3.08, any rollover Roth amounts accepted by the Plan pursuant to Section 3.05(b), and adjustments relating to Roth Contributions or rollover Roth amounts.

Roth Account means the account to which are credited any Roth Contributions and Roth Catch-up Contributions made on behalf of a Participant pursuant to Sections 3.01(c) and 3.01(d) of the Plan and any earnings and losses on such contributions.

Roth Account means that portion of the Trust Fund, which, with respect to a Member or Deferred Member, is attributable to his Roth Contributions, plus any investment earnings and gains or losses on such amounts.

Roth Account means a separate account within an account in the Plan established that is composed of after-tax contributions made pursuant to Internal Revenue Code Section 402A.