Roth Rollover Contributions definition

Roth Rollover Contributions means a contribution to the Plan made in accordance with the rules of section 402 of the Code and pursuant to Section 7.1 of amounts rolled over from a designated Roth contribution account under the 401(k) or 403(b) plan of a former employer.

Roth Rollover Contributions means an eligible rollover contribution of any payment or distribution from another Roth rollover account of the Employee. A Participant’s Roth Rollover Contributions will be maintained in a separate account which includes any earnings properly allocable to such contributions and that will have separate recordkeeping.

Roth Rollover Contributions means a direct rollover from a Roth elective deferral account under an applicable retirement plan described in Code Section 402A(e)(1) or, in the case of a contribution by a participant in the Celera Plan or the Solstas Plan and solely if made in accordance with procedures established by the Celera plan or by the Solstas Plan, as applicable, from a Roth IRA described in Code Section 408A but only to the extent the distribution from such Roth IRA was eligible for rollover to a qualified plan.

Examples of Roth Rollover Contributions in a sentence

• For most distributions, you may request that a direct transfer (sometimes referred to as a direct rollover) of all or a portion of a distribution be made to either an Individual Retirement Account or Annuity (IRA) or another employer retirement plan willing to accept the transfer (See the question entitled "What are the In-Plan Roth Rollover Contributions?" for special rules on In- Plan Roth Rollovers).

• The Administrator may adopt a policy setting for reasonable, nondiscriminatory procedures and administrative rules relating to In-Plan Roth Rollover Contributions.

• For most distributions, you may request that a direct transfer (sometimes referred to as a "direct rollover") of all or a portion of a distribution be made to either an individual retirement account or annuity (IRA) or another employer retirement plan willing to accept the transfer (See the question entitled "What are the In-Plan Roth Rollover Contributions?" for special rules on In- Plan Roth Rollovers).

• In-Plan Roth Rollover Contributions shall be subject to the same Plan rules as Roth Contributions.

• If the Employer elects to permit In-Plan Roth Rollover Contributions, the Employer in its Adoption Agreement will specify the Effective Date thereof which may not be earlier than distributions made after September 27, 2010, and may not be earlier than January 1, 2013 in the case of rollovers of otherwise nondistributable amounts.

More Definitions of Roth Rollover Contributions

Roth Rollover Contributions means amounts contributed by an Eligible Employee pursuant to Section 4.06 and attributable to a direct rollover from a designated Roth contribution account (within the meaning of Code section 402A(b)(2)).

Roth Rollover Contributions means Rollover Contributions made by a Member pursuant to Section 4.4(b)(ii) on or after February 1, 2015 that are attributable to Roth amounts.

Roth Rollover Contributions means the amount of Roth elective deferrals, within the meaning of Code section 402A, which are directly transferred to the Plan in an eligible rollover distribution made pursuant to Section 4.05(b).

Roth Rollover Contributions means those contributions made by a Participant pursuant to Plan section 6.3.

Roth Rollover Contributions means the contributions made by a Participant under Section 4.3(b).

Roth Rollover Contributions means a rollover from another Roth account under an applicable retirement plan described in Code Section 402A(e)(1) by a Participant in accordance with Section 4.8(f).”

Roth Rollover Contributions means a Contribution to this Plan by a Member of an amount distributed to such Member from another Roth elective deferral account under an applicable retirement plan described in Code section 402A(e)(1).‌