Catch-Up Contributions for Individuals Age 50 or Older
other · IRS · Rule · Published 2003-07-08 · Effective 2003-07-08 · 68 FR 40510
Document
Document number
03-17226
Federal Register citation
68 FR 40510
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-07-08
Effective date
2003-07-08
Treasury docket
TD 9072
Abstract
This document contains final regulations that provide guidance concerning the requirements for retirement plans providing catch-up contributions to individuals age 50 or older pursuant to the provisions of section 414(v). These final regulations affect section 401(k) plans, section 408(p) SIMPLE IRA plans, section 408(k) simplified employee pensions, section 403(b) tax-sheltered annuity contracts, and section 457 eligible governmental plans, and affect participants eligible to make elective deferrals under these plans or contracts.