These excerpts taken from the EXPO 10-K filed Mar 5, 2008.
SECTION 7. DEFINITION OF ROTH SALARY DEFERRAL CONTRIBUTIONS
Roth Salary Deferral Contributions shall mean contributions that are:
5.1 Designated irrevocably by the Participant at the time of the cash or deferred election as a Roth elective deferral that is being made in lieu of all or a portion of the Salary Deferral Contributions the Participant is otherwise eligible to make under the Plan; and
5.2 Treated by the Employer as includible in the Participants income at the time the Participant would have received that amount in cash if the Participant had not made a cash or deferred election.