Dustin, who is 48 years old, works for Pinnacle Inc., with a salary of $300,000, a car allowance, and a very nice expense account. Pinnacle is a Fortune 1,000 company that sponsors a defined benefit plan that pays 2 percent times years of participation times the average of the three final years of compensation. In addition, Pinnacle sponsors a 401(k) / profit sharing plan and contributes 18% of employees salary to the profit sharing plan. There is no additional match. If the ADP of the NHCEs is 3%, what is the maximum that Dustin can defer this year (2019) a. $5,600. b. $14,000. C. $15,000. d. $19,000. 7. Acme Inc., is establishing a retirement plan and they want a plan that includes a Roth account. Which of the following statements is correct about Roth accounts? a. Matching contributions can be contributed to Roth account. b. Amounts in a traditional 401(k) plan cannot be rolled over to a Roth account. c. Roth accounts do not require minimum distributions until after the death of the participant. d. Roth accounts permit access for taxpayers who may otherwise not be able to contribute to a Roth IRA