Section 1600.23 - Catch-up contributions(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:(1) Is at least age 50 by the end of the calendar year;(2) Is making employee contributions at a rate that will result in the participant making the maximum employee contributions permitted under § 1600.22 ; and(3) Does not exceed the annual limit on catch-up contributions contained in section 414(v) the Internal Revenue Code.(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.(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.(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 .(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 .(g) A participant cannot make catch-up contributions from special or incentive pay (including bonus pay). 77 FR 26423 , May 4, 2012, as amended at 85 FR 72964 , Nov. 16, 2020