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#contribution-deadlines

Contribution Deadlines

Important deadlines for retirement contributions

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SIMPLE IRA vs. SIMPLE 401(k) in 2026: Contribution Limits, Deadlines, and the 2-Year Rollover Rule Every Small Employer Needs to Know

Both SIMPLE plans share a $17,000 employee deferral limit for 2026, but they split on Form 5500 filing, participant loans, and the SIMPLE IRA's 25% early-distribution tax during its two-year rollover restriction. A practical comparison for employers with 100 or fewer employees, with the payroll deadlines, catch-up limits by age band, and the reconciliation workflow to run either plan cleanly.

mike

iraretirement-savingssmall-business

Solo 401(k) for Self-Employed Owners in 2026: How to Actually Max It Out

In 2026 a Solo 401(k) lets a self-employed owner shelter up to $72,000 ($83,250 with the ages 60–63 super catch-up) across a $24,500 employee deferral and a 25%-of-compensation employer contribution. This guide covers the two-bucket math, the new mandatory Roth catch-up for W-2 wages over $145,000, first-year vs. ongoing deadlines, and the $250,000 Form 5500-EZ filing trigger.

mike

solo-401kretirement-plansself-employment

IRS Announces 2027 HSA and HDHP Limits: What Small Business Owners and the Self-Employed Should Plan For Now

Revenue Procedure 2026-24 raises 2027 HSA contribution limits to $4,500 self-only and $9,000 family, with HDHP minimum deductibles of $1,750/$3,500 and out-of-pocket maximums of $8,700/$17,400. Here's what the new numbers mean for self-employed owners — including why the HSA deduction doesn't reduce self-employment tax, the April 15 contribution deadline that extensions don't move, and the over-contribution traps around employer contributions and the Last-Month Rule.

mike

small-businessself-employmenttax-planning
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