Your Form 5500 Extension Runs Out October 15: Penalties, Form 5558, and the DFVCP Fix
October 15 is the extended Form 5500 deadline — miss it and penalties run $250/day IRS plus up to $2,739/day DOL, unless you file under the DFVCP.
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401(k)
Learn about 401(k) plans including Solo 401(k), contribution limits, and employer matching
Still Working Past 73? How to Legally Delay Your 401(k) RMDs Until You Retire
The IRS still-working exception lets non-5% owners delay 401(k) RMDs past 73 until retirement — but only from a current employer plan that allows it.
New Comparability 401(k)s: Cross-Testing Profit Sharing for Owner-Heavy Firms
Cross-tested profit sharing lets a 55-year-old owner take a 13.2% allocation while staff receive the 4.4% gateway minimum — how new comparability 401(k)s pass IRS testing, what they cost, and when they backfire.
The Rule of 55: Tapping Your 401(k) Early Without the 10% Penalty
Separate from your employer during or after the calendar year you turn 55 and distributions from that employer's 401(k) escape the 10% early-withdrawal penalty — but not ordinary income tax, and not a rollover into an IRA. How the separation-from-service exception works, the age-50 public safety version, the 20% withholding haircut, and the five mistakes that forfeit it.
SECURE 2.0 Long-Term Part-Time 401(k) Rules: What to Fix Before December 31, 2026
Employees with 500+ hours in both 2024 and 2025 must be allowed to defer into a calendar-year 401(k) in 2026, and the written plan amendment is due December 31, 2026. Who qualifies, why vesting years are earned at 500 hours rather than 1,000, and a seven-step checklist for small employers.
The IRA Contribution Limit Hits $7,500 for 2026: Your Freelancer and Small-Business Owner's Guide to the First Big Increase in Years
The IRA contribution limit rises to $7,500 for 2026 — the first base increase since 2023 — plus a new $1,100 catch-up at 50+. Learn who qualifies, how it stacks with Solo 401(k) and SEP, and how freelancers can capture the extra room before April 15, 2027.
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.
SECURE 2.0's Paper Benefit Statement Rule: What the DOL's Temporary Relief Means for 401(k) Plan Sponsors
SECURE 2.0 requires 401(k) and other defined contribution plans to mail at least one paper benefit statement per year starting with plan years after December 31, 2025. With Q1 2026 statements due around May 15 and the DOL's implementing rule still a proposal, Field Assistance Bulletin 2026-02 pauses enforcement for plan sponsors who comply in good faith — here's what small businesses must still do.
The Roth Catch-Up Mandate Arrives: 2026 401(k) Rules for High Earners and Business Owners
Starting January 1, 2026, SECURE 2.0's Section 603 requires workers 50 and older with over $150,000 in prior-year FICA wages from the same employer to make 401(k) catch-up contributions — $8,000 standard, $11,250 for ages 60–63 — as after-tax Roth. Plans without a Roth option must amend by December 31, 2026 or bar catch-ups entirely; W-2 S-corp owners are in scope while K-1 partners are not.
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.
Section 415(c) Annual Additions Limit for 2026: The $72,000 Cap Explained
Section 415(c) caps total 2026 annual additions to a defined contribution plan at $72,000 — covering employee deferrals, employer matches, and after-tax contributions. The math behind the mega backdoor Roth, the catch-up rules that sit outside the cap, and the EPCRS correction order if the limit is blown.
Mega Backdoor Roth: How High Earners Stash $47,500+ Per Year in Tax-Free Retirement Accounts
In 2026, the Mega Backdoor Roth can move up to $47,500 of after-tax 401(k) money into Roth above the $24,500 elective deferral limit. This guide covers how the strategy works, the three plan features it requires, how the 401(k) pro-rata rule differs from the IRA version, and the mistakes that quietly erode its value.