Roth Contribution Account definition

Roth Contribution Account means the account maintained to reflect the Participant’s interest under the Plan attributable to his or her Roth Contributions pursuant to Section 4.01.

Roth Contribution Account means a separate Participant Account within the Plan established that is composed of after-tax contributions made pursuant to section 402A of the Internal Revenue Code, 26 U.S.C. 402A.

Roth Contribution Account means the account established and maintained for each Participant under Article VII for purposes of holding and accounting for amounts held in the Trust Fund which are attributable to Roth Contributions, and any earnings thereon.

Examples of Roth Contribution Account in a sentence

• Contributions and withdrawals of designated Roth Contributions will be credited and debited to the Roth Contribution Account maintained for each Participant.

• In general, distributions from the Plan are includable in the gross income of the Participant or Beneficiary unless the distribution is from a Participant's Roth Contribution Account.

• The Roth Contribution Account shall comply with Code Section 402A and Treas.

• Contributions and withdrawals of Designated Roth Contributions will be credited and debited to the Roth Contribution Account maintained for each Participant.

• Roth Contributions shall be treated as Pre-Tax Contributions under this Article V and if Pre-Tax Contributions are required to be distributed to satisfy any such limitation, such distribution shall be made first from the affected Participant’s Roth Contribution Account and if there is an insufficient amount in that account, the remainder of the distribution shall be made from the Participant’s Pre-Tax Contribution Account.

More Definitions of Roth Contribution Account

Roth Contribution Account means the portion of a Participant's Account attributable to Roth Contributions and the Participant's proportionate share of the Adjustment attributable to these contributions.

Roth Contribution Account means an Account maintained for Roth Contributions, pursuant to Section B-2(a) of Appendix B of the Plan.

Roth Contribution Account means the account maintained to reflect the Participant’s Roth Contributions, the gains or losses in the market value attributable to the investment of the Participant’s Roth Contributions, any distribution made to the Participant or the Participant’s Beneficiary, and any fees or expenses charged against such Participant’s Roth Contribution Account balance.

Roth Contribution Account means the Account established for a Participant to which Roth Contributions, Roth Catch-Up Contributions and earnings thereon are credited.

Roth Contribution Account means, if implemented, upon approval by the Employer, the separate, individual account established on behalf of a Participant to which Roth Contributions and Catch-Up Contributions, if any, made by the Participant are credited, together with all earnings and appreciation thereon, and against which are charged any withdrawals, loans and other distributions made from such account and any losses, depreciation or expenses allocable to amounts credited to such account. Earnings and appreciation credited on Roth Contributions are before-tax amounts.

Roth Contribution Account means the account setting forth a Participant’s interest in the Trust Fund as provided in Section 2.8 of this Plan.

Roth Contribution Account means the Account maintained by the Committee pursuant to Subparagraph 8.01(g).