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    <AppliedToPriorYearElection documentId="RetDoc12000100081">
      <ElectionDesc>ROBERT S. ROTH AND GEORGIA L. ROTH FAMILY FOUNDATION20-56905579302 S. GARFIELD AVENUESOUTH GATE, CA 90280TAX YEAR ENDING DECEMBER 31, 2023SECTION 4942(H)(2) ELECTIONAS TO THE TREATMENT OF QUALIFYING DISTRIBUTIONSI, ROBERT S. ROTH, TRUSTEE OF THE ROBERT S. ROTH AND GEORGIA L. ROTH FAMILY FOUNDATION HEREBY DECLARE THAT PURSUANT TO IRC SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2), THE ROBERT S. ROTH AND GEORGIA L. ROTH FAMILY FOUNDATION HEREBY ELECTS TO APPLY CORRECTIVE QUALIFYING DISTRIBUTIONS MADE ON OCTOBER 12, 2023 TO UNDER DISTRIBUTED AMOUNTS OF PRIOR TAXABLE YEARS AS FOLLOWS:UNDISTRIBUTED INCOME FROM THE TAX YEAR(S) ENDING: TAX YEAR AMOUNT 2021 $5,8722022 $5,873SIGNED: ROBERT S. ROTHDATE: 05/15/2024ROBERT S. ROTH, TRUSTEE</ElectionDesc>
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    <GeneralExplanationAttachment documentId="RetDoc2258700001">
      <GeneralExplanationGrp>
        <IdentifierTxt>UNDISTRIBUTED INCOME</IdentifierTxt>
        <FormAndLineReferenceDesc>FORM 990-PF, PART XII</FormAndLineReferenceDesc>
        <MediumExplanationTxt>AS OF JANUARY 1, 2022, THE ROBERT S. ROTH AND GEORGIA L. ROTH FAMILY FOUNDATION (THE "FOUNDATION") HAD $5,872 OF UNDISTRIBUTED INCOME (AS REPORTED ON THE 2021 TAX YEAR FORM 990-PF) WHICH REMAINED UNDISTRIBUTED AT DECEMBER 31, 2022.TO REDUCE THE UNDISTRIBUTED INCOME, THE FOUNDATION MADE A DONATION IN THE AMOUNT OF $15,000 TO THE UNIVERSITY OF SOUTHERN CALIFORNIA ON OCTOBER 12, 2023 IN SUPPORT OF THE RECIPIENT'S FUNDRAISING REPORTS. ADDITIONALLY, THE FOUNDATION MADE AN ELECTION ON THE 2023 TAX YEAR FORM 990-PF PURSUANT TO INTERNAL REVENUE CODE SECTION 4942(H)(2) AND TREASURY REGULATION SECTION 53.4942(A)-3(D)(2) TO APPLY THIS CORRECTIVE DISTRIBUTION TO UNDISTRIBUTED INCOME AMOUNTS FROM THE 2021 AND 2022 TAX YEARS.THE 990-PF RETURN AND ELECTION IS REQUIRED TO BE EFILED. DUE TO LIMITATIONS IN THE TAX PREPARATION SOFTWARE, IT IS NOT POSSIBLE TO ATTACH PDF STATEMENTS. THEREBY, PLEASE ACCEPT THE TYPED PRECEDING ELECTION UNDER CODE SECTION 4942(H)(2) AND TREASURY REGULATION 53.4942(A)-3(D)(2) AS DECLARED BY THE TRUSTEE, ROBERT S. ROTH, ON THIS TIMELY FILED RETURN.</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>CA ATTORNEY GENERAL</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>1762</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
