Are there any states that do not allow catchup contributions? I found an article dated 2002 that indicates that Massachusetts did not allow catchup contributions, but I'm thinking that only applies for "state tax" purposes; I have never seen anything to indicate that any state doesn't allow for catchup contributions for federal tax purposes. I have a Relationship Manager posing this question to me...

I’m not aware of any state that doesn’t at this point, but I haven't checked in a while. Massachusetts is a conforming state. See: http://www.massdor.com/help/guides/abate_a...401kpension.htm