5 C.F.R. § 1600.22

Maximum employee contributions

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A participant's employee contributions are subject to the following limitations:

(a) The maximum employee contribution will be limited only by the provisions of the Internal Revenue Code.

(b) A participant may make traditional contributions and Roth contributions during the same year, but the combined total amount of the participant's tax-deferred employee contributions and Roth contributions cannot exceed the applicable Internal Revenue Code elective deferral limit for the year.

(c) A participant who has both a civilian and a uniformed services account can make employee contributions to both accounts, but the combined total amount of the participant's tax-deferred employee contributions and Roth contributions made to both accounts cannot exceed the Internal Revenue Code elective deferral limit for the year.

[77 FR 26423, May 4, 2012, as amended at 87 FR 31672, May 24, 2022]

Notes of Decisions

Cited in 2 cases, 2006–2016 · leading case: Justin Grimsrud v. Dep't of Transp. (MSPB 2016).

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Justin Grimsrud v. Dep't of Transp. (MSPB 2016). “See 5 C.F.R. § 1600.22 (maximum employee contributions).”

Julie K. Overcash v. Jesse L. Overcash (Va. Ct. App. 2006). “§ 8432 (a)(2); 5 C.F.R. § 1600.22 (a)(1). A portion of these voluntary contributions would then be “matched” by the United States Forest Service, husband’s federal employer.”

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