Tex. Government Code § 609.5021
ROTH CONTRIBUTION PROGRAMS
Texas · Texas Government Code · Status: effective
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- Citation
- Tex. Government Code § 609.5021, ROTH CONTRIBUTION PROGRAMS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/657696
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Full text
The board of trustees may:
(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may designate all or a portion of the employee's contribution under a 401(k) plan as a Roth contribution at the time the contribution is made; and
(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may designate all or a portion of the employee's contribution under a 457 plan as a Roth contribution at the time the contribution is made.