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.

• The Participant shall designate the amount of the distribution that will come from his or her Before-Tax Deferral Account and from his or her Roth Account in accordance with procedures established by the Administrative Service Agency.

• With respect to each Participant, all Amounts Deferred or Contributed, all Section 457 Transfers and all Rollover Contributions shall be credited to his or her Before-Tax Deferral Account, Roth Account or Rollover Account, as applicable.

• A Participant may make an IRR or IRT from any account (other than a Designated Roth Account) unless the Employer otherwise elects in its Adoption Agreement.

• On and after the date an In-Plan Roth Conversion is completed, any transfers/reallocations made pursuant to Section 4.05 shall apply to the Participant’s entire Roth Account, including any amount held in the Participant’s In-Plan Roth Conversion Subaccount.

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 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.

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 the separate subaccount within the Account established for each Member representing the Member’s designated Roth Contributions and properly attributable earnings, including gains and losses.