Catch-up contributions of an additional deferral of up to $5,000 (as adjusted), as described at IRC 414(v), are only allowed for individuals age 50 and older if they can prove that they were out of the workforce for a period of years, and are thus "catching up" for missed deferrals; if an individual eligible to make a catch-up contribution fails to do so, it can contribute an additional $5,000 (as adjusted) in a subsequent plan year. true or false