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Why? Because you can't max it out after you start getting your salary due to earning to much?
You can always put into a IRA and then do a conversion to a Roth IRA which is not dependent on your salary.
Because as a summer associate you earn ~30k for the year. After deductions, and tuition credit, etc, your tax rate will be only a few percent. If you put it into Roth, you pay that few percent, and then it grows tax free for the rest of your life. If you put it in pre-tax, then you'll end up paying whatever higher rate you have later.
good for you!
Well, to be fair, I didn't figure this out in time to do it for the summer year; only for the stub year. (And to be also fair, getting your first paycheck and it says "zero dollars" is not so awesome, even when you know it's all going into savings.)