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Publication 560

Qualified Roth Contribution Program(p18)

For Use in Tax Year 2013
Under this program an eligible employee can designate all or a portion of his or her elective deferrals as after-tax Roth contributions. Elective deferrals designated as Roth contributions must be maintained in a separate Roth account. However, unlike other elective deferrals, designated Roth contributions are not excluded from employees' gross income, but qualified distributions from a Roth account are excluded from employees' gross income.

Elective Deferrals(p18)

For Use in Tax Year 2013
Under a qualified Roth contribution program, the amount of elective deferrals that an employee may designate as a Roth contribution is limited to the maximum amount of elective deferrals excludable from gross income for the year (for 2013 and 2014, $17,500 if under age 50 and $23,000 if age 50 or over) less the total amount of the employee's elective deferrals not designated as Roth contributions.
Designated Roth deferrals are treated the same as pre-tax elective deferrals for most purposes, including:

Qualified Distributions(p18)

For Use in Tax Year 2013
A qualified distribution is a distribution that is made after the employee's nonexclusion period and:
An employee's nonexclusion period for a plan is the 5-tax-year period beginning with the earlier of the following tax years.


For Use in Tax Year 2013
Beginning September 28, 2010, a rollover from another account can be made to a designated Roth account in the same plan. For additional information on these in-plan Roth rollovers, see Notice 2010-84, 2010-51 I.R.B. 872, available at, and Notice 2013-74. A distribution from a designated Roth account can only be rolled over to another designated Roth account or a Roth IRA. Rollover amounts do not apply toward the annual deferral limit.

Reporting Requirements(p18)

For Use in Tax Year 2013
You must report a contribution to a Roth account on Form W-2 and a distribution from a Roth account on Form 1099-R. See the Form W-2 and 1099-R instructions for detailed information.