HAR §14-44-39. Designated Roth contributions

(a) Designated Roth contributions shall apply to contributions after December 31, 2023. (b) Designated Roth contributions shall be treated as includible in the participant's gross income at the time the participant would have received that amount in cash if the participant had not made a deferred election. (c) A designated Roth contribution shall be treated as an elective deferral and subject to the combined maximum annual deferral limits for normal deferrals, age based deferrals, or traditional catch­ up deferrals. [Eff and comp rt•·i _7 a&l ] (Auth: HRS §88E-3) (Imp: HRS §88E-3) .,