A political subdivision may:
(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may:
(A) 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; or
(B) convert all or a portion of the employee’s previous contribution under the plan to a Roth contribution; and
(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may:
(A) 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; or
(B) convert all or a portion of the employee’s previous contribution under the plan to a Roth contribution.