26 USC 402A
§ 402A - Optional treatment of elective deferrals as Roth contributions
- § 402A - Optional treatment of elective deferrals as Roth contributions
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date
- Regulatory Authority
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