MS Deferred Comp; allow Roth and other after-tax accounts, and comply with qualified domestic relations orders.

SB 2900 would allow Mississippi's state employee deferred compensation plan to offer Roth retirement accounts and other after-tax savings options, requiring contributions to be taxed at the time of contribution (not upon withdrawal). It also mandates that the plan comply with federal rules for dividing retirement benefits between spouses in divorce cases. This change would directly affect state employees participating in the deferred compensation program.