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