(a) The Board shall ensure that 26 U.S.C. §§ 403(b) and 457(b) retirement plans allow participants the option to designate their contributions into the plans as Roth contributions.

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Terms Used In Delaware Code Title 29 Sec. 6062

  • Board: shall mean the Plans Management Board pursuant to § 2722 of this title. See Delaware Code Title 29 Sec. 6052
  • employee: includes employees of the Delaware Transit Corporation and Delaware Solid Waste Authority. See Delaware Code Title 29 Sec. 6052
  • State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302

(b) The Office of Management and Budget shall make all necessary changes to the state employee payroll system necessary to facilitate the addition of a Roth option to state 403(b) and 457(b) retirement plans for state employees.

(c) The State Treasurer shall take all necessary steps to facilitate the addition of a Roth option to state 403(b) and 457(b) retirement plans.

79 Del. Laws, c. 372, § ?1; 80 Del. Laws, c. 295, § ?3;