The board of trustees may:
(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may designate all or a portion of the employee’s contribution under a 401(k) plan as a Roth contribution at the time the contribution is made; and
(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may designate all or a portion of the employee’s contribution under a 457 plan as a Roth contribution at the time the contribution is made.