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 · in effect Sep 16, 2025 to Nov 17, 2025

Link to an amendment published at 90 FR 44548, Sept. 16, 2025.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28v%29-2&asof=2025-09-16 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.