### Question
How does THRIFT SAVINGS PLAN define qualified Roth contribution program?


### Answer
Under *5 U.S.C. § 8432d*, **qualified Roth contribution program** is defined as:

> 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&rsquo; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

