medium · Certified Financial Planner Tax Planning

In 2026, Ms. Farley, age 61, has prior-year FICA wages of $168,000. She wants to maximize her elective deferral and catch-up contribution to her employer's 401(k) plan.

Based on SECURE 2.0 provisions, which of the following is true regarding her contributions?

  1. She is limited to the Section 415(c) limit of $72,000 for all elective deferrals.
  2. She may not make any catch-up contributions because her income is too high. under the facts given in the stem
  3. She may contribute $24,500 plus a $11,250 catch-up, but the catch-up must be Roth.
  4. She may contribute $24,500 plus a $8,000 catch-up on a pre-tax basis.

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