1. Self-employment tax must be paid by a sole proprietor who has ____________ or more of net earnings from self-employment.

2.

If a 45-year-old employee contributes $12,000 to his employer's 401(k) plan during 2018, how much can he contribute to his employer's Roth 401(k)?

		$6,500.
		$18,500.
		$3,500.
		$12,500.
		$0.

3. A pension plan established by the employer for the benefit of employees in which the employer must make contributions for each employee who has reached age 21, has performed service for the employer for at least three of five preceding calendar years, and has received at least $600 in compensation from the employer for the year is called a ____________.