State statute · Federal sources

Optional treatment of elective deferrals as Roth contributions

26 U.S.C. s. 402A

Publisher: U.S. Government Publishing Office
Edition: U.S. Code
Last checked: 2026-08-31
Status: U.S. Code, public domain

Edition and licensing notes

Publisher. U.S. Government Publishing Office (govinfo.gov)

Edition. U.S. Code (govinfo), retrieved 2026-08-28

Status. U.S. Code, public domain.

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What this document is

26 U.S.C. s. 402A: Optional treatment of elective deferrals as Roth contributions is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

Sections cited in practice questions

Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

26 U.S.C. § 402A: subsection (a)(1) (Roth Contribution Not Excludable)
“(a) General rule If an applicable retirement plan includes a qualified Roth contribution program - (1) any designated Roth contribution made by an employee pursuant to the program shall be treated as an elective deferral for purposes of this chapter, except that such contribution shall not be...”
26 U.S.C. § 402A: subsection (d)(1) (Exclusion of Qualified Distribution)
“(d) Distribution rules For purposes of this title - (1) Exclusion Any qualified distribution from a designated Roth account shall not be includible in gross income.”

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Questions about this source

26 U.S.C. s. 402A: Optional treatment of elective deferrals as Roth contributions is a state statute published by U.S. Government Publishing Office (govinfo.gov). Edition: U.S. Code (govinfo), retrieved 2026-08-28.

No. This page summarizes the document and links to the official version. Always rely on the text published by U.S. Government Publishing Office (govinfo.gov) for the current law.

Practice questions for Life & Health cite this document.

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