hard · Certified Financial Planner Psychology

Sarah Quince, age 62, earns $220,000 in FICA wages in 2025. In 2026, she wishes to make the maximum possible catch-up contribution to her employer's 401(k) plan.

Which of the following is true regarding her 2026 catch-up contribution?

  1. She may contribute $11,250 to a pre-tax account.
  2. She is ineligible for any catch-up contribution because her income exceeds the highly compensated employee threshold.
  3. She may contribute $11,250, but it must be made to a Roth account.
  4. She may contribute $8,000 as a pre-tax elective deferral.

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