"[T]he IRS' preamble to the proposed regulations suggests that a high earner who is eligible for both the special 457(b) catch-up and the age 50 catch-up may make pre-tax contributions up to the amount of their underutilized deferrals. Only the portion of catch-up contributions that exceeds the participant's available special catch-up limit, and is therefore made under Section 414(v), must be made as Roth contributions."  MORE >>