### Question
How is the term qualified Roth contribution program defined?


### Answer
The term **qualified Roth contribution program** is defined in *26 U.S.C. § 402A* as the following:

> a program under which an employee may elect to make designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make under the applicable retirement plan

#### Citation:
  - *26 U.S.C. § 402A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

