457(b)<\/u><\/a> plan to designate some or all of their plan elective deferrals as after-tax Roth contributions.<\/p>Designated Roth accounts may not be offered by SARSEP and SIMPLE IRA plans. While contributing the participants cannot change it to pre-tax deferrals later, so re-characterizations are not allowed.\u00a0<\/p>
An eligible rollover distribution may be rolled over by participants from another account to a designated Roth account in the same plan.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t