### Question
How is the term designated Roth contribution defined?


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

> any elective deferral which—


(A) is excludable from gross income of an employee without regard to this section, and


(B) the employee designates (at such time and in such manner as the Secretary may prescribe) as not being so excludable

#### 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**

