{"data":{"id":"us/5-cfr-1600.23","jurisdiction":"us","citation":"5 CFR 1600.23","heading":"Catch-up contributions.","body":"(a) A participant may make traditional catch-up contributions or Roth catch-up contributions from basic pay at any time during the calendar year if he or she:\n(1) Is at least age 50 by the end of the calendar year;\n(2) Is making employee contributions at a rate that will result in the participant making the maximum employee contributions permitted under § 1600.22; and\n(3) Does not exceed the annual limit on catch-up contributions contained in section 414(v) the Internal Revenue Code.\n(b) [Reserved]\n(c) A participant may make traditional catch-up contributions and Roth catch-up contributions during the same year, but the combined total amount of catch-up contributions of both types cannot exceed the applicable Internal Revenue Code catch-up contribution limit for the year.\n(d) A participant who has both a civilian account and a uniformed services account may make catch-up contributions to both accounts, but the combined total amount of catch-up contributions to both accounts cannot exceed the Internal Revenue Code catch-up contribution limit for the year.\n(e) A participant cannot make catch-up contributions to his or her traditional balance from pay which is exempt from taxation under 26 U.S.C. 112.\n(f) A participant may make catch-up contributions to his or her Roth balance from pay which is exempt from taxation under 26 U.S.C. 112.\n(g) A participant cannot make catch-up contributions from special or incentive pay (including bonus pay).\n(h) [Reserved]","path":["Title 5—Administrative Personnel","CHAPTER VI—FEDERAL RETIREMENT THRIFT INVESTMENT BOARD","PART 1600—EMPLOYEE CONTRIBUTION ELECTIONS, INVESTMENT ELECTIONS, AND AUTOMATIC ENROLLMENT PROGRAM","Subpart C—Program of Contributions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-5.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:53Z","sha256":"b0075f344270fd9b9b4bd9426d0361b9ab7f240ced48216ef0b16be04758cc33","source_id":"us-cfr","stale":true,"prev":"us/5-cfr-1600.22","next":"us/5-cfr-1600.30"},"notice":"GroundRules: Original legal text. Not legal advice."}