hard · Certified Financial Planner General Principles

Ms. Inoue, age 61, has earned 180,000 in FICA wages in the prior year. For 2026, she wishes to make the maximum possible catch-up contribution to her 401(k).

According to SECURE 2.0 and current parameters, which statement is true?

  1. Her maximum catch-up is 11,250 but she can only contribute if the plan passes the ADP test.
  2. She is ineligible for a catch-up contribution because she is an HCE.
  3. She may contribute 8,000 to either a pre-tax or Roth account.
  4. Her catch-up contribution is 11,250 and must be made to a Roth 401(k) account.

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