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coda |
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codaIn music, a concluding section of a movement added to emphasize the destination key. |
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CODA Group plc, a finance systems specialist, has brought out CODA-Control Manager, a finance tool intended to make the period-end close process faster and more controlled for users of SAP[R] solutions. Definition: The final regulations define a designated Roth contribution as an elective contribution under a qualified CODA that is (1) designated irrevocably by the employee at the time of the cash or deferred election as a designated Roth contribution; (2) treated by the employer as includible in the employee's income at the time the employee would have received the amount in cash if he or she had not made the cash or deferred election; and (3) maintained by the plan in a separate account. The Coda offers a net operating income of approximately $970,000. |
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