#solo-401-k
Solo 401(k)
One-participant 401(k) plans for self-employed individuals, contribution limits, and Roth options
TrumpIRA.gov and the Federal Saver's Match: What Self-Employed Workers Should Know Before 2027
TrumpIRA.gov, a Treasury-run IRA marketplace launching January 1, 2027, will list providers capped at a 0.15% expense ratio with no account minimums and connect eligible savers to a Federal Saver's Match of up to $1,000 a year — a 50% match on the first $2,000 contributed. Here is how it fits alongside a SEP-IRA or Solo 401(k), and why accurate books determine the contribution you can actually make.
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.
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.
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.
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 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.
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.
Section 414 Controlled Group and Affiliated Service Group Rules: How Multiple Businesses Can Sabotage Your 401(k)
Section 414(b), (c), and (m) treat related businesses as one employer for retirement-plan testing. This guide explains controlled-group and affiliated-service-group rules, the spousal and minor-child attribution traps, and the steps multi-business owners should take before opening a 401(k).
Section 4975 Prohibited Transactions: How Self-Directed IRA and Solo 401(k) Owners Avoid the Disqualified Person Trap
Section 4975 of the Internal Revenue Code defines disqualified persons and the six categories of forbidden transactions with self-directed IRAs and Solo 401(k)s. Violations trigger a 15 percent annual excise tax — and, for IRAs, deemed distribution of the entire account back to January 1.
Solo 401(k) vs. SEP-IRA in 2026: Picking the Self-Employed Retirement Plan That Actually Shelters the Most Income
A 2026 comparison of solo 401(k) and SEP-IRA plans for the self-employed, with contribution math at $60K, $120K, and $300K of net income, SECURE 2.0 Roth catch-up and super catch-up rules, setup deadlines, and a decision framework for picking the plan that shelters the most income.
Defined Benefit Plans: The Six-Figure Tax Shelter Most Solo Professionals Miss
Defined benefit and cash balance plans let high-earning solo professionals over 45 deduct $150,000 to $290,000 a year — three to four times what a SEP-IRA or Solo 401(k) allows. This guide walks through the contribution math, candidate profile, costs, deadlines, and how to stack a DB plan on top of a Solo 401(k).
Form 5500-EZ Solo 401(k) Filing Threshold: When Self-Employed Plans Cross the $250,000 Asset Trigger
A Solo 401(k) crosses into mandatory Form 5500-EZ filing once combined plan assets exceed $250,000 on the last day of the plan year. Late filings cost $250 per day up to $150,000 annually, but Rev. Proc. 2015-32 caps catch-up filings at $1,500 per plan if no penalty notice has been issued.