HAR §14-44-40. Designated Roth account

(a) The amount to be deferred as a designated Roth 44-24 §14-44-41 contribution shall be deposited into a designated Roth account in the plan. (b) Contributions, withdrawals, gains, losses, and other credits or charges shall be separately accounted for in the designated Roth account for the purposes of 1099-R, tax reporting, and separate tracking, and are subject to the requirements set forth by the board. [Eff and comp OCT - 7 ~ ] (Auth: HRS §88E-3) (Imp: HRS §88E-3)