Maximum employee contributions.

A 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]