Brief Case
Pension Resource

Treas. Reg. § 1.414(v)-2

Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
eCFR amendment effective 2025-09-16 · superseded Nov 17, 2025
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Link to an amendment published at 90 FR 44548, Sept. 16, 2025.
Treas. Reg. § 1.414(v)-2 — Catch-up contributions required to be designated Roth contributions under section 414(v)(7). · eCFR amendment effective 2025-09-16 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28v%29-2&asof=2012-11-06 · printed Oct 16, 2026
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I.R.C. § 414 Definitions and special rules
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Sep 16, 2025Nov 16, 2025eCFR amendment effective 2025-09-16 run 26View
Nov 17, 2025currenteCFR amendment effective 2025-11-17 run 2T.D. 10033, 90 FR 44548, Sept. 16, 2025View · Redline (sign in)
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