{"component": "definition", "props": {"groups": [{"snippet": "means a Participant's Elective Deferrals that are includible in the Participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals at the time of the deferral. Roth Elective Deferrals shall be subject to the requirements of Sections 12.2(d) and 12.2(e) and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation \u00a71.401(k)-1(b), the provisions of which are incorporated herein by reference. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals and gains and losses attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any \"in-Plan Roth rollover contributions\" (as defined in Section 12.11) that are transferred to a Participant's Roth Elective Deferral Account. The portion of a Participant's Account attributable to \"in-Plan Roth rollover contributions\" is not subject to the distribution restrictions of Section 12.2(e).", "samples": [{"hash": "74zGpeeZeVN", "uri": "https://www.sec.gov/Archives/edgar/data/1624322/000143774919020272/ex_160298.htm", "label": "Business First Bancshares, Inc.", "score": 14.7932920456, "published": false}, {"hash": "3vChZ8SBN6U", "uri": "https://www.axosadvisorservices.com/Forms-and-Applications/-/media/AxosAdvisorServices/Documents/Solo%20401k%20Supporting%20Plan%20Documents", "label": "Amendment", "score": 14.7878170013, "published": false}, {"hash": "7gdsRogU5wA", "uri": "https://www.relius.net/support/PDF/Cycle%203%20ESOP%20BPD%2004%203.17.22.pdf", "label": "www.relius.net", "score": 11.1218347549, "published": false}], "size": 22, "snippet_links": [{"key": "the-participant", "type": "clause", "offset": [64, 79]}, {"key": "gross-income", "type": "clause", "offset": [82, 94]}, {"key": "at-the-time", "type": "clause", "offset": [95, 106]}, {"key": "time-of-the", "type": "clause", "offset": [187, 198]}, {"key": "the-requirements", "type": "clause", "offset": [253, 269]}, {"key": "except-as-otherwise-provided", "type": "clause", "offset": [313, 341]}, {"key": "nondiscrimination-requirements", "type": "clause", "offset": [377, 407]}, {"key": "the-provisions-of", "type": "clause", "offset": [438, 455]}, {"key": "are-incorporated-herein-by-reference", "type": "clause", "offset": [462, 498]}, {"key": "separate-account", "type": "definition", "offset": [564, 580]}, {"key": "gains-and-losses", "type": "clause", "offset": [643, 659]}, {"key": "in-addition", "type": "clause", "offset": [707, 718]}, {"key": "the-administrator", "type": "clause", "offset": [720, 737]}, {"key": "to-the-extent", "type": "clause", "offset": [745, 758]}, {"key": "necessary-for", "type": "definition", "offset": [759, 772]}, {"key": "proper-reporting", "type": "clause", "offset": [773, 789]}, {"key": "roth-rollover-contributions", "type": "definition", "offset": [827, 854]}, {"key": "defined-in-section", "type": "clause", "offset": [860, 878]}, {"key": "to-a-participant", "type": "clause", "offset": [907, 923]}, {"key": "roth-elective-deferral-account", "type": "definition", "offset": [926, 956]}, {"key": "distribution-restrictions", "type": "definition", "offset": [1073, 1098]}], "hash": "a1d22d3ca638eb72853c615ba89c4f2d", "id": 1}, {"snippet": "means a Participant's Salary Reduction Contributions that are includible in the Participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals by the Participant in his or her Salary Reduction Agreement. A Participant's Roth Elective Deferrals will be separately accounted for, as will gains and losses attributable to those Roth Elective Deferrals. However, forfeitures may not be allocated to such account. 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Roth Elective Deferrals shall be subject to the requirements of Sections 12.2(c) and 12.2(d) and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation Section", "samples": [{"hash": "1PlfQqPKFOt", "uri": "https://www.relius.net/support/PDF/funddcbpdinfapp.pdf", "label": "www.relius.net", "score": 5.0, "published": false}, {"hash": "7KfR07NTVga", "uri": "https://www.relius.net/support/PDF/corbeldcinfapp.pdf", "label": "www.relius.net", "score": 5.0, "published": false}, {"hash": "bxXpOX3wVsC", "uri": "https://www.401k-network.com/401k-plan-sponsor/members/999_Plan_Doc.pdf", "label": "www.401k-network.com", "score": 5.0, "published": false}], "size": 5, "snippet_links": [{"key": "calendar-years", "type": "clause", "offset": [11, 25]}, {"key": "after-december", "type": "clause", "offset": [36, 50]}, {"key": "a-participant", "type": "clause", "offset": [61, 74]}, {"key": "the-participant", "type": "clause", "offset": [119, 134]}, {"key": "gross-income", "type": "clause", "offset": [137, 149]}, {"key": "at-the-time", "type": "clause", "offset": [150, 161]}, {"key": "deferral-election", "type": "definition", "offset": [268, 285]}, {"key": "the-requirements", "type": "clause", "offset": [331, 347]}, {"key": "except-as-otherwise-provided", "type": "clause", "offset": [391, 419]}, {"key": "nondiscrimination-requirements", "type": "clause", "offset": [455, 485]}], "hash": "fab05a33cfb654ded62a863ad34aee42", "id": 3}, {"snippet": "means a Participant\u2019s Elective Deferrals that are includible in the Participant\u2019s gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals by the Participant in his or her deferral election.", "samples": [{"hash": "6ntCwJsbkYb", "uri": "https://www.sec.gov/Archives/edgar/data/14693/000001469321000033/exhibit45toforms-8xbfunion.htm", "label": "Brown Forman Corp", "score": 14.1813821793, "published": false}, {"hash": "aXmw78RaKnh", "uri": "https://www.sec.gov/Archives/edgar/data/14693/000001469321000033/exhibit44toforms-8xbfcorps.htm", "label": "Brown Forman Corp", "score": 14.1813821793, "published": false}], "size": 5, "snippet_links": [{"key": "a-participant", "type": "clause", "offset": [6, 19]}, {"key": "the-participant", "type": "clause", "offset": [64, 79]}, {"key": "gross-income", "type": "clause", "offset": [82, 94]}, {"key": "at-the-time", "type": "clause", "offset": [95, 106]}, {"key": "deferral-election", "type": "definition", "offset": [213, 230]}], "hash": "65fd552fddbb16aef41eb9e9bba6c2df", "id": 4}, {"snippet": "means, effective January 1, 2010, a Participant's Deferred Compensation that are includible in the Participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals by the Participant in his or her deferral election.", "samples": [{"hash": "3k1ADyW6DEq", "uri": "http://nbtbancorp.gcs-web.com/static-files/9d4c2ca1-7ecd-4f21-a05a-06587a2b5f03", "label": "nbtbancorp.gcs-web.com", "score": 9.9637231827, "published": false}, {"hash": "gWFxSKZqgdo", "uri": "https://www.sec.gov/Archives/edgar/data/790359/000114036110030413/ex99.htm", "label": "NBT Bancorp Inc", "score": 3.5667350292, "published": false}], "size": 5, "snippet_links": [{"key": "effective-january", "type": "clause", "offset": [7, 24]}, {"key": "a-participant", "type": "clause", "offset": [34, 47]}, {"key": "deferred-compensation", "type": "definition", "offset": [50, 71]}, {"key": "the-participant", "type": "clause", "offset": [95, 110]}, {"key": "gross-income", "type": "clause", "offset": [113, 125]}, {"key": "at-the-time", "type": "clause", "offset": [126, 137]}, {"key": "deferral-election", "type": "definition", "offset": [244, 261]}], "hash": "e672554359fb0f3ee4bf79b3bf98d617", "id": 5}, {"snippet": "means, for the ACTS, if permitted under the terms of the applicable investment option, all or a portion of the participant\u2019s elective deferrals designated as Roth elective deferrals. A Roth elective deferral is an elective deferral that is designated irrevocably by the participant at the time of the election as a Roth elective deferral that is being made in lieu of all or a portion or the pre- tax elective deferrals the participant is otherwise eligible to make under the ACTS and treated by the employer as includible in the participant\u2019s income at the time the participant would have received that amount in cash if the participant had not made a salary reduction agreement.", "samples": [{"hash": "1Ydqk4U18Bi", "uri": "https://nj.gov/njbonds/treasury/pensions/documents/pdf/abp-acts-403b.pdf", "label": "nj.gov", "score": 12.5269045147, "published": false}, {"hash": "1Ydqk4U18Bi", "uri": "https://www.nj.gov/treasury/proposed_rules/R.2018%20d.140%20(50%20N.J.R.%201616(a)).pdf", "label": "www.nj.gov", "score": 8.2642030716, "published": false}], "size": 3, "snippet_links": [{"key": "the-applicable", "type": "clause", "offset": [53, 67]}, {"key": "investment-option", "type": "clause", "offset": [68, 85]}, {"key": "a-portion", "type": "definition", "offset": [94, 103]}, {"key": "the-participant", "type": "clause", "offset": [107, 122]}, {"key": "time-of-the-election", "type": "clause", "offset": [289, 309]}, {"key": "in-lieu-of", "type": "clause", "offset": [357, 367]}, {"key": "otherwise-eligible", "type": "definition", "offset": [439, 457]}, {"key": "by-the-employer", "type": "clause", "offset": [493, 508]}, {"key": "in-cash", "type": "definition", "offset": [611, 618]}, {"key": "salary-reduction-agreement", "type": "definition", "offset": [653, 679]}], "hash": "53515844b1841e288235734ff1223be6", "id": 6}, {"snippet": "means after-tax voluntary deferrals designated by the Participant as Roth Elective Deferrals that are being made in lieu of all or a portion of the Pre-Tax Elective Deferrals the Participant is otherwise eligible to make under the Plan.", "samples": [{"hash": "eDg4irtABTu", "uri": "https://www.opers.ok.gov/wp-content/uploads/2024/08/2024.08.11-Chapter-40.pdf", "label": "www.opers.ok.gov", "score": 17.2969818115, "published": false}, {"hash": "lGD8XoCGmjD", "uri": "https://www.opers.ok.gov/wp-content/uploads/2023/09/2023.09.11-Chapter-40.pdf", "label": "www.opers.ok.gov", "score": 16.3188858032, "published": false}], "size": 2, "snippet_links": [{"key": "voluntary-deferrals", "type": "definition", "offset": [16, 35]}, {"key": "the-participant", "type": "clause", "offset": [50, 65]}, {"key": "in-lieu-of", "type": "clause", "offset": [113, 123]}, {"key": "a-portion", "type": "definition", "offset": [131, 140]}, {"key": "the-pre", "type": "clause", "offset": [144, 151]}, {"key": "otherwise-eligible", "type": "definition", "offset": [194, 212]}, {"key": "the-plan", "type": "clause", "offset": [227, 235]}], "hash": "a18fa91f0edab18633b5f37fe3482f40", "id": 7}, {"snippet": "means Elective Deferrals that are:", "samples": [{"hash": "9o7W8whzm5h", "uri": "https://www.sec.gov/Archives/edgar/data/39263/000003926324000044/a2q24forms-8xex44x401kplan.htm", "label": "Stock Purchase (Cullen/Frost Bankers, Inc.)", "score": 21.327173233, "published": false}, {"hash": "hl3rLytgQp", "uri": "https://www.sec.gov/Archives/edgar/data/39263/000119312509025124/dex43.htm", "label": "Stock Purchase (Cullen Frost Bankers Inc)", "score": 7.0, "published": false}], "size": 2, "snippet_links": [{"key": "elective-deferrals", "type": "clause", "offset": [6, 24]}], "hash": "40f5f98c184e247123db44d8087e201e", "id": 8}, {"snippet": "means the amounts contributed by the Bank to each Participant\u2019s Roth Elective Deferral Account pursuant to the provisions of a Salary Deferral Agreement. Roth Elective Deferrals are irrevocably designated as Roth Elective Deferrals by the Participant in the Salary Deferral Agreement and are includible in the Participant\u2019s gross income at the time contributed to the Plan. 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Roth Elective Deferrals shall be subject to the requirements of Sections 12.2(d) and 12.2(e) and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation \u00a71.401(k)-1(b), the provisions of which are incorporated herein by reference. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals and gains and losses attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any \"in-Plan Roth rollover contributions\" (as defined in Section 12.11) that are transferred to a Participant's Roth Elective Deferral Account. 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