Ben is an executive who earns a substantial salary and every year contributes the maximum to her 401(k), which she invests in bonds and CDs earning around 3% interest. When she retires, she will have large retirement account balances as well as another pension. Her sister argues that because she will likely be in the same high tax bracket in retirement as she 3 is currently, she should not bother contributing to the 401(k), and instead should just save that money in an after-tax savings account. Is her sister correct? Explain.