If Sally defers $6,000 to her first employer's Section 401(k), what is the maximum additional amount she can defer to her second employer's plan in 2020?

In 2020, the contribution limits for 401(k) plans allowed an individual to defer a maximum of $19,500 across all plans they participate in for that year. This limit applies collectively to contributions made to multiple 401(k) plans, regardless of the number of employers.

Since Sally has already deferred $6,000 to her first employer's 401(k), this amount counts towards the overall limit. To find out how much she can still defer to her second employer's plan, you would subtract her initial contribution from the total limit.

So, $19,500 (the total limit) minus $6,000 (the amount already contributed) equals $13,500. Therefore, Sally can defer an additional $13,500 to her second employer's plan in 2020, making option B the correct choice.

The remaining options do not align with the maximum deferral calculation based on the IRS limit for that year.