# Catch-Up Contributions for Individuals Age 50 or Older
> **IRS** · Final regulations. · Published 2003-07-08 · Effective 2003-07-08 · 68 FR 40510
## Document
- **Document number:** 03-17226
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 40510
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/08/03-17226/catch-up-contributions-for-individuals-age-50-or-older)
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