#401-k
401(k)
Learn about 401(k) plans including Solo 401(k), contribution limits, and employer matching
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.
Small Business Retirement Plans: 401(k) vs. SEP IRA vs. SIMPLE IRA
Compare the three most popular small business retirement plans—401(k), SEP IRA, and SIMPLE IRA—with 2026 contribution limits, pros and cons, and a decision framework to find the best fit for your business.