PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS ALLOWED TO TREAT ELECTIVE DEFERRALS AS ROTH CONTRIBUTIONS.

SEC. 2111. PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS ALLOWED TO TREAT ELECTIVE DEFERRALS AS ROTH CONTRIBUTIONS. (a) In General.—Section 402A(e)(1) of the Internal Revenue Code of 1986 is amended by striking “and” at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting “, and”, and by adding at the end the following: “(C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).” . (b) Elective Deferrals.—Section 402A(e)(2) of the Internal Revenue Code of 1986 is amended to read as follows: “(2) Elective deferral. The term ‘elective deferral’ means— “(A) any elective deferral described in subparagraph (A) or (C) of section 402(g)(3), and “(B) any elective deferral of compensation by an individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).” . (c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2010.