Section 14-44-40 - Designated Roth account(a) The amount to be deferred as a designated Roth 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 10/7/2023] (Auth: HRS § 88E-3) (Imp: HRS § 88E-3)