Treas. Reg. § 1.414(v)-2

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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eCFR amendment effective 2025-09-16 · superseded Nov 17, 2025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=2025-09-16 · printed Oct 16, 2026

Implements

I.R.C. § 414 Definitions and special rules

Cited by (code & regs)

Treas. Reg. § 1.414(v)-1 Catch-up contributions.

Guidance addressing this section

IRS / Treasury

Final Rules

90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (a)(a)(2)(a)(3)(a)(4)(a)(5)(ii)(a)(6)

Proposed Rules

90 FR 2645Proposed Jan 13, 2025 — Catch-Up Contributions Comments due Mar 14, 2025 (a)(a)(2)(a)(3)(a)(4)(a)(5)(i)(a)(5)(ii)

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Sep 16, 2025	Nov 16, 2025	eCFR amendment effective 2025-09-16 run 26		View
Nov 17, 2025	current	eCFR amendment effective 2025-11-17 run 2	T.D. 10033, 90 FR 44548, Sept. 16, 2025	View · Redline (sign in)

Provision-level history (blame)