medium · Certified Financial Planner Investment Planning

Nadia Nguyen, age 61, earns a salary of $170,000 in 2026. She participates in her employer's 401(k) plan.

Based on the 2026 Parameter Lock and SECURE 2.0 provisions, what is the maximum total amount Nadia can defer into her 401(k), and what is the required tax treatment for her catch-up contribution?

  1. 35,750 total; the11,250 catch-up may be made on a pre-tax basis.
  2. 35,750 total; the11,250 catch-up must be made to a Roth account.
  3. 32,500 total; the8,000 catch-up may be made on a pre-tax basis.
  4. 32,500 total; the8,000 catch-up must be made to a Roth account.

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