Change from 401k to SIMPLE IRA, what is the contribution limit in year of job change

[jIMOh]

If you can cite IRS publications, you know more than my CPA and I do

I am 50 yo
I am changing employers and new employer has a SIMPLE IRA
old employer is a 401k and I also started a catch up contribution- will be maxed out if I stay (ytd contributions are $2616 401k, $1125 catch up $3778 Roth 401k)
SIMPLE IRA starts once hired

Max 401k is $26.000
Max SIMPLE is $16,500

My CPA said without much research just stay under the $16,500 for the year and max out SIMPLE for 2024

edit to add- found this, need to confirm it is current

If Joe Saver, who’s over 50, has only one employer in 2020 and participates in that employer’s 401(k) plan, the plan would have to permit catch-up contributions before he could defer the maximum of $26,000 for 2020 (the $19,500 regular limit for 2020 plus the $6,500 catch-up limit for 2020). If the plan didn’t permit catch-up contributions, the most Joe could defer would be $19,500. However, if Joe participates in two 401(k) plans, each maintained by an unrelated employer, he can defer a total of $26,000 even if neither plan has catch-up provisions. Of course, Joe couldn’t defer more than $19,500 under either plan and he would be responsible for monitoring his own contributions.

The rules relating to catch-up contributions are complex and your limits may differ according to provisions in your specific plan. You should contact your plan administrator to find out whether your plan allows catch-up contributions and how the catch-up rules apply to you.