### Question
What is the definition of qualified Roth contribution program?


### Answer
The definition of **qualified Roth contribution program** is as follows in *5 U.S.C. § 8432d*:

> a program described in paragraph (1) of section 402A(b) of the Internal Revenue Code of 1986 which meets the requirements of paragraph (2) of such section

#### Citation:
  - *5 U.S.C. § 8432d*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&#8217; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

