#retirement-planning

Retirement Planning

Retirement planning for the self-employed and small business owners, comparing Solo 401(k) and SEP-IRA plans, including 2026 contribution limits, employee deferrals, employer profit sharing, catch-up rules, Roth options under SECURE 2.0, and plan setup deadlines

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13 август 2026 г.

PLESAs за малкия бизнес: Как пенсионно обвързаните спестовни сметки за спешни случаи работят през 2026 г.

PLESA е Roth спестовна сметка за спешни случаи, вградена в 401(k), с таван от 2500 щатски долара, с тегления без данъци и такси, които служителите могат да правят всеки месец. Това ръководство обхваща как работят пенсионно обвързаните спестовни сметки за спешни случаи по SECURE 2.0 за малкия бизнес — правилата за вноски, особеността при съвпадение (match), контролният списък за съответствие и дали си струва да добавите такава през 2026 г.

mike

small-businesspayrollemergency-fund

29 юли 2026 г.

The DB(k) Plan: Why the Combined 401(k)-Pension Failed, and What Small Business Owners Use Instead

The DB(k) plan under Section 414(x) let small employers bundle a 401(k) and a pension into one plan, yet almost nobody adopted it. Here's why it failed — IRS double filing fees, unchanged administrative work, weaker owner contributions — and how a DB/DC combo of a cash balance plan plus 401(k) profit-sharing can push an older owner's deductible contributions past $480,000 a year.

mike

retirement-plansretirement-planningtax-planning

27 юли 2026 г.

The Mega Backdoor Roth for the Self-Employed: How a Solo 401(k) Reaches $72,000 in 2026

A Solo 401(k) with voluntary after-tax contributions lets self-employed owners shelter up to $72,000 in 2026 — or $83,250 with the age-60-to-63 catch-up — by converting after-tax dollars to Roth with no income limits. Here's how the three contribution buckets work, a worked example at $150,000 of net earnings, and what your plan document must allow.

mike

solo-401k401kretirement-planning

18 юли 2026 г.

QLACs in 2026: How the $210,000 Qualifying Longevity Annuity Contract Limit Shrinks Your RMDs

A QLAC lets you move up to $210,000 — the 2026 SECURE 2.0 lifetime limit — from a traditional IRA, SEP-IRA, or 401(k) into a deferred annuity the IRS excludes from RMD calculations until payments start, as late as age 85. Here are the rules, a worked example, and the break-even math showing when to skip it.

mike

retirement-planningtax-planningira

14 юли 2026 г.

The Mega Backdoor Roth for Business Owners: How a Solo 401(k) Can Move $47,500 a Year Into Tax-Free Growth

For 2026 the IRS caps total 401(k) contributions at $72,000 versus a $24,500 employee deferral limit; business owners can convert the after-tax gap between the two into a Roth account tax-free using the mega backdoor Roth strategy.

mike

solo-401kretirement-savingsretirement-planning

13 юли 2026 г.

The DOL Fiduciary Rule Is Dead Again: What It Means for Your 401(k) in 2026

The DOL's 2024 Retirement Security Rule was formally vacated in March 2026, reverting fiduciary status for 401(k) rollover advice to the 1975 five-part test — here's what plan sponsors and savers should ask advisors now.

mike

retirement401kretirement-planning

4 юни 2026 г.

The 2026 ACA Subsidy Cliff Is Back: A Survival Guide for Self-Employed Owners, Freelancers, and Early Retirees

The enhanced premium tax credits expired January 1, 2026, restoring the 400% FPL cliff. This guide walks self-employed filers, S-corp owners, freelancers, and early retirees through the 2026 applicable percentage schedule, MAGI levers like Solo 401(k), SEP-IRA, HSA, and Section 162(l), and Form 8962 reconciliation strategies to avoid five-figure repayments.

mike

healthcarehealth-insurancetax-planning

1 юни 2026 г.

Solo 401(k) vs SEP-IRA in 2026: Contribution Limits, Super Catch-Up, and Mega-Backdoor Roth for the Self-Employed

Compare the 2026 Solo 401(k) and SEP-IRA limits side by side — when each plan wins, how the SECURE 2.0 super catch-up adds $11,250 for ages 60–63, the mega-backdoor Roth strategy for after-tax conversions, the 20% versus 25% Schedule C calculation, and the Form 5500-EZ filing required once plan assets cross $250,000.

mike

solo-401ksep-iraretirement-planning

20 май 2026 г.

Cash Balance Pension Plans: A Six-Figure Tax Deduction for High-Income Business Owners

A cash balance plan lets a 55-year-old business owner deduct roughly $230,000 a year in retirement contributions — far above the 401(k) ceiling — because a defined benefit pension caps the retirement benefit, not the annual deposit, so limits scale with age rather than income.

mike

tax-planningtax-deductionsretirement-planning

18 май 2026 г.

The Minister's Housing Allowance: Section 107, the SECA Trap, and the Retired-Pastor 403(b) Designation

Section 107 lets ordained ministers exclude designated housing costs from federal income tax, but the allowance is still added back for SECA and only an in-advance written designation survives audit. A practical guide to the three-part cap, Form 4361's irrevocable opt-out, and the 403(b) designation that keeps a retired pastor's distribution income-tax-free for life.

mike

taxtax-planningself-employment-tax

18 май 2026 г.

Section 1041 and Divorce: A Guide to Property Transfers, Carryover Basis, and QDROs

Section 1041 lets spouses transfer property tax-free during and after divorce, but carryover basis, the six-year window, QDROs, ISO conversions, and post-TCJA alimony rules quietly reshape every settlement. A working guide to what must be fixed before the decree is signed.

mike

divorcetax-planningcapital-gains

16 май 2026 г.

Solo 401(k) vs. SEP-IRA for the Self-Employed: 2026 Limits, the Roth Option, and the Pro-Rata Trap

For the self-employed, a Solo 401(k) often shelters more than double what a SEP-IRA does at the same income — a $90,000 earner can contribute $47,000 vs. $22,500 in 2026. This guide covers the limits, the Roth option, the pro-rata rule, and the December 31 deferral deadline.

mike

retirement-planningself-employmenttax-planning

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