---
kind: "section"
citation: "5 U.S.C. § 8432d"
title: "5"
title_heading: "Government Organization and Employees"
number: "8432d"
heading: "Qualified Roth contribution program"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/8432d"
units:
  - "Part III — Employees"
  - "Subpart G — Insurance and Annuities"
  - "Chapter 84 — Federal Employees’ Retirement System"
  - "Subchapter III — Thrift Savings Plan"
---

# §8432d. Qualified Roth contribution program

- (a) **Definitions.—** For purposes of this section—
  - (1) the term “qualified Roth contribution program” means 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; and
  - (2) the terms “designated Roth contribution” and “elective deferral” have the meanings given such terms in section 402A of the Internal Revenue Code of 1986.
- (b) **Authority To Establish.—** The [Executive Director](/usc/5/8401.md?p=13) shall by regulation provide for the inclusion in the Thrift Savings Plan of a qualified Roth contribution program, under such terms and conditions as the [Board](/usc/5/8401.md?p=5) may prescribe.
- (c) **Required Provisions.—** The regulations under [subsection (b)](#b) shall include—
  - (1) provisions under which an election to make designated Roth contributions may be made—
    - (A) by any individual who is [eligible](/usc/5/4701.md?p=a-3) to make contributions under section [8351](/usc/5/8351.md), [8432(a)](/usc/5/8432.md?p=a), [8440a](/usc/5/8440a.md), [8440b](/usc/5/8440b.md), [8440c](/usc/5/8440c.md), [8440d](/usc/5/8440d.md), or [8440e](/usc/5/8440e.md); and
    - (B) by any individual, not described in [subparagraph (A)](#c-1-A), who is otherwise [eligible](/usc/5/4701.md?p=a-3) to make elective deferrals under the Thrift Savings Plan;
  - (2) any provisions which may, as a result of enactment of this section, be necessary in order to clarify the meaning of any reference to an “[account](/usc/5/8401.md?p=1)” made in section [8432(f)](/usc/5/8432.md?p=f), [8433](/usc/5/8433.md), [8434(d)](/usc/5/8434.md?p=d), [8435](/usc/5/8435.md), [8437](/usc/5/8437.md), or any other provision of law; and
  - (3) any other provisions which may be necessary to carry out this section.

## Source credit

(Added Pub. L. 111–31, div. B, title I, § 103(a), June 22, 2009, 123 Stat. 1853.)

## Notes

### Editorial Notes

### References in Text

Section 402A of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 402A of Title 26, Internal Revenue Code.