Roth Rollover Account definition

Roth Rollover Account means the account to which a Participant’s Roth rollover contributions made pursuant to Section 3.1(c) and earnings and losses on such contributions are credited, to the extent such contributions are provided for in the Adoption Agreement.

Roth Rollover Account means the account established and maintained under this Plan by the Committee to record an individual’s interest under this Plan attributable to Roth Rollover Property transferred by such individual to this Plan.

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

Examples of Roth Rollover Account in a sentence

• The Plan Administrator will effect an In-Plan Roth Rollover Contribution by rolling over the Participant's current investments to the In-Plan Roth Rollover Account.

• Any rollover of Roth Deferrals to this Plan will be held in a separate Roth Rollover Account.

• For this purpose, an In-Plan Roth Conversion is a conversion of amounts held in a Participant’s Plan Account, other than a Roth Deferral Account or Roth Rollover Account, into the Participant’s In-Plan Roth Conversion Account under the Plan, pursuant to Code §402A(c)(4).

• The Administrator may permit an IRR or IRT either by converting to cash any non-cash investments prior to rolling over the Participant's distribution election amount to the In-Plan Roth Rollover Account or In-Plan Roth Transfer Account, or by rolling over the Participant's current investments to the respective Accounts.

• If provided for in the Adoption Agreement, a Participant may withdraw his or her Rollover Account and/or Roth Rollover Account at any time in the manner established by the Plan Administrator.

More Definitions of Roth Rollover Account

Roth Rollover Account means the account established and maintained for a participant into which qualified Roth rollovers that are transferred to the Plan on behalf of a Participant and earnings thereon are credited. A Participant’s Roth Rollover Account and Roth Account are referred to collectively as a Participant’s “Roth Accounts.”

Roth Rollover Account means the account maintained by the Trustee for each Participant representing the direct transfer of an Eligible Rollover Distribution that consists of Roth contributions described in Code section 402A from another plan, if any, adjusted for withdrawals, income, expenses, and realized and unrealized gains and losses attributable thereto.

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

Roth Rollover Account means an Account (or sub-Account) to record amounts that a Participant rolled over after 2010 from a Designated Roth Account in another employer’s plan.

Roth Rollover Account means the account maintained to reflect the interest of the Participant attributable to his or her designated Roth Rollover or Conversion Contributions under Article XVI and the gains or losses in the market value attributable to the investment of the Participant’s Roth Rollover or Conversion Contributions, any distribution made to the Participant or the Participant’s Beneficiary, and any fees or expenses charged against such Participant’s Roth Rollover Account balance.

Roth Rollover Account means the account for an Employee to which a Roth Rollover Contribution and earnings thereon are credited pursuant to Section 4.19.

Roth Rollover Account means the separate subaccount established and maintained on behalf of a Covered Employee, Participant or Beneficiary to reflect his interest in the Trust Fund attributable to Rollover Contributions that are direct rollovers from other Roth elective deferral accounts under applicable retirement plans described in Code Section 402A(e)(1) permitted under the rules of Code Section 402(c).