Section 609.5021 - Roth Contribution Programs 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.Tex. Gov't. Code § 609.5021
Added by Acts 2009, 81st Leg., R.S., Ch. 444, Sec. 2, eff. 9/1/2009.