Section 360.10 - Amounts which may be purchasedThe amount of savings bonds of Series I which may be purchased and held, in the name of any one person in any one calendar year, is computed according to the provisions of § 360.11 and is limited as follows:
(a) General annual limitation, $5,000 (par value).(b) Special limitation, $4,000 (par value) multiplied by the highest number of employees participating in an eligible employee plan, as defined in § 360.13 , at any time during the calendar year in which the bonds are issued.63 FR 38049, July 14, 1998, as amended at 72 FR 67854, Dec. 3, 2007