Sec. 609.1025. ROTH CONTRIBUTION PROGRAMS. 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.
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