Roth Rollover Contribution definition

Roth Rollover Contribution means that portion of a Covered Employee’s Rollover Contribution that is attributable to a designated Roth account under an eligible retirement plan.

Roth Rollover Contribution means a direct rollover contribution from another roth contribution account under an applicable retirement plan, pursuant to the requirements of Section B-3(b) of Appendix B of the Plan.

Roth Rollover Contribution means the direct rollover from a Roth elective deferral account under an applicable retirement plan described in Code Section 402A(e)(1) and only to the extent the rollover is permitted under Code Section 402(c).

Examples of Roth Rollover Contribution in a sentence

• A Participant may not make an In-Plan Roth Rollover Contribution with regard to an otherwise distributable amount which is not an Eligible Rollover Distribution.

• The Employer in its Adoption Agreement in which the Employer has elected to permit Roth Deferrals also will elect whether to permit an In-Plan Roth Rollover Contribution in accordance with this Section 3.08(E) with regard to otherwise distributable amounts and/or otherwise nondistributable amounts.

• An In-Plan Roth Rollover Contribution may be made only by a Direct Rollover.

• Except in the case of an "in-Plan Roth Rollover Contribution" made pursuant to Section 12.11, Elective Deferrals contributed to the Plan as one type, either Roth Elective Deferrals or Pre-Tax Elective Deferrals, may not later be reclassified as the other type.

• If a distribution is made to a Participant who has not incurred a Severance from Employment and who is not fully Vested in the Participant's Account from which the In-Plan Roth Rollover Contribution is to be made, and the Participant may increase the Vested percentage in such Account, then at any relevant time Section 5.03(C) will apply to determine the Participant's Vested portion of the Account.

More Definitions of Roth Rollover Contribution

Roth Rollover Contribution means the amounts contributed pursuant to Section 3.05 attributable to designated Roth contributions, including designated Roth catch-up contributions.

Roth Rollover Contribution means a Participant’s contribution pursuant to Subsection 4.04.

Roth Rollover Contribution means any contribution that is rolled over to this Plan pursuant to subsection 3.2(d) that is comprised of designated Roth contributions within the meaning of Code §402A(c)(1) and the earnings thereon.

Roth Rollover Contribution means a contribution made to the Plan by a Participant designated as a Roth Rollover Contribution pursuant to Section 3.2(h).

Roth Rollover Contribution means a contribution rolled into the Plan pursuant to Section 4.07.

Roth Rollover Contribution means an Employee’s Roth contribution into another qualified plan that is transferred into the Plan pursuant to an “eligible rollover distribution” from the other plan.

Roth Rollover Contribution means a contribution to the Plan by or on behalf of an Employee pursuant to Section 4.4 that is designated as a rollover of Roth elective deferrals and that satisfies such other requirements as the Administrator may impose.