Treasury Regulations · 26 CFR
§ 1.402(g)-2. Increased limit for catch-up contributions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 402(g)
Cite as 26 CFR § 1.402(g)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 8, 2003 by T.D. 9072
- Issued under
- 26 U.S.C. § 402(g)
- Length
- 241 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
¶(a) General rule. Under section 402(g)(1)(C), in determining the amount of elective deferrals that are includible in gross income under section 402(g) for a catch-up eligible participant (within the meaning of § 1.414(v)-1(g)), the otherwise applicable dollar limit under section 402(g)(1)(B) (as increased under section 402(g)(7), to the extent applicable) shall be further increased by the applicable dollar catch-up limit as set forth under § 1.414(v)-1(c)(2).
¶(b) Participants in multiple plans. Paragraph (a) of this section applies without regard to whether the applicable employer plans (within the meaning of section 414(v)(6)) treat the elective deferrals as catch-up contributions. Thus, a catch-up eligible participant who makes elective deferrals under applicable employer plans of two or more employers that in total exceed the applicable dollar amount under section 402(g)(1) by an amount that does not exceed the applicable dollar catch-up limit under either plan may exclude the elective deferrals from gross income, even if neither applicable employer plan treats those elective deferrals as catch-up contributions.
¶(c) Effective date—
¶(1) Statutory effective date. Section 402(g)(1)(C) applies to contributions in taxable years beginning on or after January 1, 2002.
¶(2) Regulatory effective date. Paragraphs (a) and (b) of this section apply to contributions in taxable years beginning on or after January 1, 2004.
[T.D. 9072, 68 FR 40515, July 8, 2003]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9072 (68 FR 40515)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
Nearby sections
- § 1.402(d)-1 Effect of section 402(d).
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
- § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
- § 1.402(g)-1 Limitation on exclusion for elective deferrals.
- § 1.402(g)-2 Increased limit for catch-up contributions.
- § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
- § 1.402A-1 Designated Roth Accounts.
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.