"Roth Elective Deferrals" means a Participant's Elective Deferrals that are includible in the Participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals at the time of the deferral. Roth Elective Deferrals shall be subject to the requirements of [Sections 12.2(d) and 12.2(e)])] and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation §1.401(k)-1(b), the provisions of which are incorporated herein by reference. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals an d gains and losses attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any "in-Plan Roth rollover contributions" (as defined in [Section 12.11]) that are transferred to a Participant's Roth Elective Deferral Account. The portion of a Participant's Account attributable to "in-Plan Roth rollover contributions" is not subject to the distribution restrictions of [Section 12.2(e)].

Roth Elective Deferrals" meansDeferrals shall mean a Participant'participant's Elective Deferralselective deferrals that are includibleincludable in the Participant'participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals atelective deferrals by the timeparticipant in the deferral election in lieu of all or a portion of the deferral. Roth Elective Deferrals shall be subjectpre-tax elective deferrals the participant is otherwise eligible to make under the requirements of [Sections 12.2(d) and 12.2(e)])] and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation §1.401(k)-1(b), the provisions of which are incorporated herein by reference.plan. A Participant'participant's Roth Elective Deferrals willelective deferrals shall be maintained in a separate account containing only the Participant'participant's Roth Elective Deferrals an delective deferrals and gains and losses attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any "in-Plan Roth rollover contributions" (as defined in [Section 12.11]) that are transferred to a Participant's Roth Elective Deferral Account. The portion of a Participant's Account attributable to "in-Plan Roth rollover contributions" is not subject to the distribution restrictions of [Section 12.2(e)].elective deferrals.

"Roth Elective Deferrals"Deferral Account" means a Participant'sthe portion of the Elective Deferral Account attributable to Roth Elective Deferrals (i.e., that are includible in the Participant's grosssubject to federal income at the time deferred and have been irrevocably designated as Roth Elective Deferralstax at the time of the deferral. Roth Elective Deferrals shall be subjecttheir deferral to the requirements of [Sections 12.2(d) and 12.2(e)])] and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation §1.401(k)-1(b), the provisions oft he Plan) which are incorporated herein by reference. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals an d gains and lossesdoes not include amounts attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any "in-Plan Roth rollover contributions" (as defined in [Section 12.11]) that are transferred. No contributions other than Roth Elective Deferrals and properly attributable earnings will be credited to aeach Participant's Roth Elective Deferral Account. The portion of a Participant's Account attributable to "in-Plan Roth rollover contributions" is not subject to the distribution restrictions of [Section 12.2(e)].

The amount by which Compensation is reduced shall be that Participant's Elective Deferrals and shall be treated as an Employer contribution and allocated to that are includible inParticipant's Elective Deferral Account. If the Plan permits Roth Elective Deferral contri butions, then a Participant's Pre-Tax Elective Deferrals shall be allocated to the Participant's gross income at the time deferredPre-Tax Elective Deferral Account and have been irrevocably designated as Roth Elective Deferrals at the time of the deferral.a Participant's Roth Elective Deferrals shall be subjectallocated to the requirements of [Sections 12.2(d) and 12.2(e)])] and shall, except as otherwise provided herein, be required to satisfy the nondiscrimination requirements of Regulation §1.401(k)-1(b), the provisions of which are incorporated herein by reference. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals an d gains and losses attributable to those Roth Elective Deferrals. In addition, the Administrator shall, to the extent necessary for proper reporting, separately account for any "in-Plan Roth rollover contributions" (as defined in [Section 12.11]) that are transferred to a Participant's Roth Elective Deferral Account. The portionExcept in the c ase of a Participant's Account attributable toan "in-Plan Roth rollover contributions" is not subjectRollover Contribution" made pursuant to [Section 12.11], Elective Deferrals contributed to the distribution restrictions of [Section 12.2(e)].Plan as one type, either Roth Elective Deferrals or Pre-Tax Elective Deferrals, may not later be reclassified as the other type.