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Bookkeeping

Modern bookkeeping techniques using plain-text and automated workflows

PLESAs for Small Business: How Pension-Linked Emergency Savings Accounts Work in 2026

A PLESA is a Roth emergency-savings account embedded in a 401(k), capped at $2,500, with tax- and penalty-free withdrawals employees can take any month. This guide covers how SECURE 2.0 pension-linked emergency savings accounts work for small businesses — the contribution rules, the match wrinkle, the compliance checklist, and whether adding one in 2026 is worth the cost.