In general

An applicable retirement plan—

(A) may— (i) include a pension-linked emergency savings account established pursuant to section 801 of the Employee Retirement Income Security Act of 1974, which, except as otherwise provided in this subsection, shall be treated for purposes of this title as a designated Roth account, and (ii) either— (I) offer to enroll an eligible participant in such pension-linked emergency savings account, or (II) automatically enroll an eligible participant in such account pursuant to an automatic contribution arrangement described in paragraph (4), and

(B) shall— (i) separately account for contributions to such account and any earnings properly allocable to the contributions, (ii) maintain separate recordkeeping with respect to each such account, and (iii) allow withdrawals from such account in accordance with paragraph (7).

(A)#

may—

(i) include a pension-linked emergency savings account established pursuant to section 801 of the Employee Retirement Income Security Act of 1974, which, except as otherwise provided in this subsection, shall be treated for purposes of this title as a designated Roth account, and

(ii) either— (I) offer to enroll an eligible participant in such pension-linked emergency savings account, or (II) automatically enroll an eligible participant in such account pursuant to an automatic contribution arrangement described in paragraph (4), and

(A)(i)#

include a pension-linked emergency savings account established pursuant to section 801 of the Employee Retirement Income Security Act of 1974, which, except as otherwise provided in this subsection, shall be treated for purposes of this title as a designated Roth account, and

(A)(ii)#

either—

(I) offer to enroll an eligible participant in such pension-linked emergency savings account, or

(II) automatically enroll an eligible participant in such account pursuant to an automatic contribution arrangement described in paragraph (4), and

(A)(ii)(I)#

(B)#

shall—

(i) separately account for contributions to such account and any earnings properly allocable to the contributions,

(ii) maintain separate recordkeeping with respect to each such account, and

(iii) allow withdrawals from such account in accordance with paragraph (7).

(B)(i)#

separately account for contributions to such account and any earnings properly allocable to the contributions,

(B)(ii)#

maintain separate recordkeeping with respect to each such account, and

(B)(iii)#

allow withdrawals from such account in accordance with paragraph (7).

(A)#

may—

(A)(i)#

(A)(ii)#

either—

(I) offer to enroll an eligible participant in such pension-linked emergency savings account, or

(II) automatically enroll an eligible participant in such account pursuant to an automatic contribution arrangement described in paragraph (4), and

(A)(ii)(I)#

(B)#

shall—

(i) separately account for contributions to such account and any earnings properly allocable to the contributions,

(ii) maintain separate recordkeeping with respect to each such account, and

(iii) allow withdrawals from such account in accordance with paragraph (7).

(B)(i)#

separately account for contributions to such account and any earnings properly allocable to the contributions,

(B)(ii)#

maintain separate recordkeeping with respect to each such account, and

(B)(iii)#

allow withdrawals from such account in accordance with paragraph (7).

(A)#

(A)(i)#

(A)(ii)#

(A)(ii)(I)#

(B)#

(B)(i)#

(B)(ii)#

(B)(iii)#

(A)#

(A)(i)#

(A)(ii)#

(A)(ii)(I)#

(B)#

(B)(i)#

(B)(ii)#

(B)(iii)#

(A)(ii)(II)#