Section 1600.22 - Maximum employee contributionsA 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