Sec. 2111. PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS ALLOWED TO TREAT ELECTIVE DEFERRALS AS ROTH CONTRIBUTIONS

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## 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.