Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28v%29-2&asof=2008-01-08 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.